Accounting and Taxes

Question 1

Actifs

Answer 1

Assets

Question 2

Actifs circulant ou courant

Answer 2

Currents assets

Question 3

Actif immobilisé

Answer 3

Capital, fixed asset

Question 4

Action

Answer 4

Share

Question 5

Actionnaire

Answer 5

Shareholder, stockholder

Question 6

Actions ordinaires

Answer 6

Common stock

Question 7

Actions préférentielles ou privilégiées

Answer 7

Preferred stock

Question 8

Amortissement des immobilisations corporelles

Answer 8

Depreciation

Question 9

Amortissement des immobilisations incorporelles

Answer 9

Amortization

Question 10

Autres dettes à long terme

Answer 10

Other long term liabilities

Question 11

Autres éléments d’actif

Answer 11

Other assets

Question 12

Autres immobilisations financières

Answer 12

Other long-term investments

Question 13

Activités d’exploitation

Answer 13

Operating activities

Question 14

Activités hors exploitation

Answer 14

Non-operating activities

Question 15

Autres produits et charges

Answer 15

Other revenues and expenses

Question 16

Bail

Answer 16

Lease

Question 17

Balance comptable (des comptes)

Answer 17

Balance sheet, trial balance

Question 18

Bénéfice

Answer 18

Gain, profit

Question 19

Bénéfice net

Answer 19

Net profit

Question 20

Bilan comptable

Answer 20

Balance sheet

Question 21

Brevets

Answer 21

Patents

Question 22

Cabinet d’expertise comptable

Answer 22

Accounting firm

Question 23

Capital social

Answer 23

Capital stock, Nominal capital

Question 24

Capitaux propres

Answer 24

Stockholder’s equity

Question 25

Charge

Answer 25

Liability

Question 26

Charges à payer

Answer 26

Accrued liabilities

Question 27

Charge indirecte

Answer 27

Indirect charges

Question 28

Charges payées d’avance

Answer 28

Prepaid expenses

Question 29

Charges d’exploitation

Answer 29

Working expenses, running costs

Question 30

Clients et effets à recevoir

Answer 30

Accounts and notes receivable

Question 31

Constructions

Answer 31

Buildings

Question 32

Comptabilité

Answer 32

Accounting

Question 33

Comptable (le métier)

Answer 33

Accountant

Question 34

Compte

Answer 34

Account

Question 35

Crédits à court terme

Answer 35

Short-term loans payable

Question 36

Charges ou frais

Answer 36

Expenses

Question 37

Chiffre d’affaires net

Answer 37

Net sales

Question 38

Coût

Answer 38

Cost, charge

Question 39

Coût fixe

Answer 39

Fixed expenses

Question 40

Coût de main d’œuvre directe

Answer 40

Direct labor cost

Question 41

Coût des achats de marchandises

Answer 41

Cost of merchandise purchased

Question 42

Coût des marchandises ou produits vendus

Answer 42

Cost of goods sold

Question 43

Coût des matières premières

Answer 43

Cost of raws material

Question 44

Coût des produits finis fabriqués

Answer 44

Cost of goods manufactured

Question 45

Coût des ventes

Answer 45

Cost of sales

Question 46

Dépot

Answer 46

Deposit

Question 47

Dette

Answer 47

Debt, Liability

Question 48

Dette ou provision pour retraite des employés

Answer 48

Pension liability

Question 49

Dettes à court terme

Answer 49

"Short term liabilities, current liabilities, debts"

Question 50

Dettes à long terme

Answer 50

Long-term liabilities, debts

Question 51

Ecriture comptable

Answer 51

Book entry, accounting entry

Question 52

Effets à payer

Answer 52

Bills payable

Question 53

Effets à recevoir

Answer 53

Bills receivable

Question 54

Emprunts

Answer 54

Loans

Question 55

Emprunts à long terme

Answer 55

Long-term loan

Question 56

Exercice comptable

Answer 56

Financial year

Question 57

Expert comptable

Answer 57

Certified accountant, chartered accountant

Question 58

Expertise comptable

Answer 58

Chartered accountancy, accounting

Question 59

Facture

Answer 59

Bill

Question 60

Filiale

Answer 60

Affiliate, subsidiary

Question 61

Flux de trésorerie

Answer 61

Cash flow

Question 62

Fonds de roulement

Answer 62

Working capital

Question 63

Fournisseur

Answer 63

Supplier

Question 64

Frais

Answer 64

Expenses

Question 65

Frais de recherche et développement

Answer 65

Research and development expenses

Question 66

Frais de ventes

Answer 66

Selling expenses

Question 67

Frais généraux

Answer 67

Overhead