D Flashcards by Han Lolo

Q

Le debit

A

The debit

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Q

Débiter un compte

A

To debit an account

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Q

Le débiteur

A

The debtor

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Q

La declaration d’impôt

A

The tax declaration

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Q

La déclaration d’impôt

A

The tax return

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Q

Remplir sa déclaration d’impôts

A

To fill in one’s tax return

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Q

Un découvert

A

A bank overdraft

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Q

J’ai un découvert de x € sur mon compte

A

My account is x € overdrawn

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Q

L’offre et la demande

A

Supply and demand

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Q

Une dépense

A

An expense

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Q

Les dépenses

A

Expenditure

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Q

Une dépense déductible

A

A tax-deductible expense

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Q

Un dépôt

A

A deposit

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Q

une dette

A

A debt

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Q

Les dettes

A

The liabilities

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Q

Les dettes au bilan a court/ long

A

The short-term/ long-term liabilities

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Q

Dettes commerciales

A

The payables

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Q

Verser un dividende

A

To pay a dividend

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Q

La date d’échéance

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A

The due date

Q

Economics

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A

L’économie

Q

La situation économique

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A

The economic situation

Q

La crise économique

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A

The economic crisis

Q

Une solution économique

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A

An economical solution

Q

Une écriture comptable

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A

An accounting entry

Passer une écriture dans le grand livre

To post an entry to the ledger

Passer dés écriture

Posting

La date d’émission

The date of issue

Un emprunt

A loan

Emprunter

To borrow

Encoder des données

To key in data

Encoder une transaction

To record a transaction

Les en-cours

Work in progress

S’endetter

To fall into debts

Entrées et sortie ( trésorerie)

Receipts and payments

Une entreprise

A business, a company, an entreprise

Un escompte

A discount

Payer en espèce

To pay in cash

Une estimation

An estimate

Un état financier

A financial statement

Le produit exceptionnel

The extraordinary income

L’exercice fiscal

Fiscal/financial year

L’exercice comptable

The accounting période

Un expert-comptable

A chartered accountant / a certified public accountant CPA

Un bureau d’expertise comptable

An accounting office

Les frais d’exploitation

The operating expenses

Le résultat d’exploitation

The operating result

Un extrait de compte

A bank statement