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C Flashcards

(66 cards)

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1
Q

Un supérieur

A

A senior executive

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2
Q

La caisse enregistreuse

A

The cash register

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3
Q

Etre a la caisse

A

To be at the cash desk

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4
Q

Le livre de caisse

A

The cashbook

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5
Q

Les avoirs en caisse

A

Cash on hand

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6
Q

Calculer

A

To calculate

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7
Q

Le capital

A

The capital

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8
Q

Le capital-action

A

The share capital

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9
Q

Le capital souscrit

A

The capital subscribed

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10
Q

Les fonds propres

A

Shareholders equity

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11
Q

Lever du capital

A

To raise capital

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12
Q

Une charge

A

A charge

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13
Q

Passer en charge

A

To expense

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14
Q

Charges d’exploitation

A

Operating expenses

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15
Q

Les charges différés

A

Deferred charges

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16
Q

Les charges directs / indirect

A

Direct / indirect costs

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17
Q

Une charges fixe / variable

A

A fixed / variable charge ( cost )

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18
Q

Charges a payé

A

Accrued expenses

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19
Q

Le chiffre d’affaire

A

The turnover

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20
Q

Les chiffres clefs

A

The key figures

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21
Q

Un client

A

A customer / a client

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22
Q

Les comptes clients

A

The receivables

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23
Q

La cloture comptable

A

The accounting closure

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24
Q

Faire la cloture de fin de mois

A

To perform the month-end close

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25
Une commande
An order
26
Le commissaire aux comptes
The auditor
27
Comptabiliser un montant
To post/ record into the accounts
28
Comptabiliser a l’actif
To enter on the assets side
29
La comptabilité analytique
Cost accounting
30
Tenir la comptabilité
To keep the accounts
31
Le département comptabilité
The accounting departments
32
Le comptable
The bookkeeper
33
L’aide comptable
The accounting clerk
34
Le chef comptable
The head accountant
35
Un expert-comptable (UK )
A chartered accountant
36
L’expert-comptable
A certified public accountant (a CPA )
37
Le système comptable
The accounting system
38
Les données comptables
The accounting data
39
Payer au comptant
To pay cash
40
Le compte
The account
41
Le compte bancaire
The bank account
42
Le compte a vue
The current account
43
Les comptes annuels
The yearly accounts
44
Le compte de résultat
The income statement
45
Les comptes clients Les créances
The trade receivables The accounts
46
Compter
To count
47
Les conditions de paiement
The payment terms
48
The Board of directors
Le conseil d’administration
49
La consolidation
Consolidation
50
Le contribuable
The taxpayer
51
Contrôleur du fisc
The tax inspector
52
Une société cotée en bourse
A listed company
53
Un cout
A cost
54
Le cout d’achat
The cost of goods purchased
55
Le cout réel
The actual cost
56
Le cout de revient
The final cost
57
Le cout unitaire
The unit cost
58
Cout direct / indirect
Direct / indirect cost
59
Une créance
A claim
60
Les creances clients
The receivable
61
Les cotisations social
Social contribution
62
Le créancier
The creditor
63
Un credit
A credit
64
Un crédit d’impôts
A tax credit
65
Créditer un compte
To credit an account
66
Le créditeur
The creditor

Basic (17 decks)

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