When preparing tax returns or sending accounting files, you will often use ci-joint (attached) and ci-inclus (enclosed). These administrative terms have a unique quirk: they only agree with the noun under certain positional conditions.
Invariable before the noun
When ci-joint or ci-inclus is placed at the very beginning of a sentence, or immediately before a noun and its article, it is invariable. Its spelling does not change, regardless of the noun's gender or number.
| Attached is the annual statement of your account. | Ci-joint le relevé annuel de votre compte. |
| I am sending you the attached supporting document. | Je vous envoie ci-joint le justificatif. |
| I am sending you the enclosed appendices to the declaration. | Je vous envoie ci-inclus les annexes à la déclaration. |
Agreement after the noun
When placed after the noun, ci-joint and ci-inclus act like standard adjectives. They must agree in gender and number with the noun.
| The attached supporting documents are necessary for the accounting. | Les justificatifs ci-joints sont nécessaires pour la comptabilité. |
| The attached invoice confirms the amount to deduct. | La facture ci-jointe confirme le montant à déduire. |
| You must still pay the enclosed invoices. | Tu dois quand même payer les factures ci-incluses. |
Accounting vocabulary
As you handle these documents, you will also need to discuss amounts to deduct and taxable income.
| You must deduct this amount from the taxable income. | Tu dois déduire ce montant du revenu imposable. |
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