abrev Flashcards

1
Q

A

A

Achats

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2
Q

AA

A

Avoir des actionnaires

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3
Q

ACT

A

Actif à court terme

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4
Q

AT

A

Actif total

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5
Q

BE

A

Bénéfice d’exploitation

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6
Q

BEAIA

A

Bénéfice d’exploitation avant intérêts et amortissements

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7
Q

BN

A

Bénéfice net

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8
Q

C

A

Comptes à recevoir

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9
Q

CC

A

Comptes clients

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10
Q

CF

A

Comptes fournisseurs

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11
Q

CM

A

Contribution marginale

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12
Q

CMF

A

Coût de marchandises fabriquées

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13
Q

CVF

A

Coût variable de fabrication

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14
Q

CVV

A

Coût variable des ventes

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15
Q

D

A

Dépôts à court terme

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16
Q

DLT

A

Dette à long terme

17
Q

EB

A

Emprunt de banque

18
Q

ECD

A

Encaisse + Comptes à recevoir + Dépôts à court terme

19
Q

FF

A

Frais fixes

20
Q

I

A

Intérêts

21
Q

IMM

A

Immobilisations

22
Q

MF

A

Marge à la fabrication

23
Q

MOD

A

Main-d’oeuvre directe

24
Q

MPU

A

Matière première utilisée

25
Q

PCD

A

Portion courante de la dette

26
Q

PCT

A

Passif à court terme

27
Q

PT

A

Passif total

28
Q

S

A

Stocks

29
Q

V

A

Ventes

30
Q

VAP

A

Ventes année précédente

31
Q

VDA

A

Ventes dernière année