Brainscape's Knowledge GenomeTM

Browse over 1 million classes created by top students, professors, publishers, and experts.


See full index

Finance vocab French > financier francais 2 > Flashcards

financier francais 2 Flashcards

1
Q

Rediscount

A

Réescompte

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
2
Q

Revaluation

A

Réevaluation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
3
Q

Adjustments

A

Régularisation (comptes de)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
4
Q

Statement of account

A

Relevé de compte

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
5
Q

Bank statement

A

Relevé de compte bancaire

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
6
Q

Repayment ; redemption ; principal payment

A

Remboursement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
7
Q

Redemption of stock

A

Remboursement d’actions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
8
Q

Trade discount

A

Remise

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
9
Q

Yield ; return

A

Rendement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
10
Q

Profitability ; pay-off (U.S.)

A

Rentabilité

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
11
Q

Return on capital employed (ROCE)

A

Rentabilité des capitaux engagés

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
12
Q

Profitability

A

Rentabilité d’exploitation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
13
Q

Return on investment

A

Rentabilité d’un investissement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
14
Q

Return on net assets (RONA)

A

Rentabilité économique

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
15
Q

Apportionment

A

Répartition

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
16
Q

Appropriation of profits (U.K.) ; of net income (U.S.)

A

Répartition des résultats

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
17
Q

Carried forward ; brought forward

A

Report (comptabilité)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
18
Q

Contango

A

Report (bourse)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
19
Q

Unappropriated retained income ; or earnings

A

Report à nouveau

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
20
Q

Depreciation written back

A

Reprises sur provisions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
21
Q

Legal reserve

A

Réserve légale

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
22
Q

Appraisal surplus

A

Réserve spéciale de réevaluation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
23
Q

Statutory reserve

A

Réserve statutaire

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
24
Q

Earned surplus ; retained income or earnings

A

Réserves (après affectation)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
25
Q

Retained earnings

A

Réserves et report à nouveau

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
26
Q

Unlimited liability

A

Responsabilité illimitée

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
27
Q

Limited liability

A

Responsabilité limitée

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
28
Q

Sources ; funds received

A

Ressources

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
29
Q

Net income (or loss)

A

Résultat

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
30
Q

Pretax profit

A

Résultat avant impôts

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
31
Q

Trading profit ; operating result or income (U.S.) ; E.B.I.T.

A

Résultat d’exploitation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
32
Q

Retained profit ; or earnings ; or income

A

Résultat non distribué

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
33
Q

Withholding

A

Retenue (sur salaire)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
34
Q

Withdrawal of asset ; retirement

A

Retrait d’actif

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
35
Q

Restatement

A

Retraitement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
36
Q

Income

A

Revenu

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
37
Q

Rebate

A

Ristourne

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
38
Q

Business or operating risk

A

Risque opérationnel

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
39
Q

Turnover

A

Rotation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
40
Q

Capital employed turnover

A

Rotation des capitaux

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
41
Q

Stock turnover (U.K.) ; Inventory turnover (U.S.)

A

Rotation du stock

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
42
Q

Wages

A

Salaires

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
43
Q

Wages ; salaries and commissions

A

Salaires ; appointements et commissions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
44
Q

Breakeven point

A

Seuil de rentabilité

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
45
Q

Operating leverage

A

Sensibilité opérationnelle

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
46
Q

Head office

A

Siège social

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
47
Q

Material

A

Significatif

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
48
Q

Financial condition ; financial position

A

Situation financière

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
49
Q

Capital ; net worth ; stockholders equity

A

Situation nette

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
50
Q

Cash position

A

Situation de trésorerie

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
51
Q

Company ; Corporation ; Partnership ; Society ; Association

A

Société

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
52
Q

Joint stock company (U.K.) Corporation (U.S.)

A

Société par actions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
53
Q

Associated company

A

Société affiliée

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
54
Q

Public company (U.K.) ; publicly-owned corporation (U.S.)

A

Société anonyme

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
55
Q

Mutual guarantee society

A

Société de caution mutuelle

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
56
Q

Cooperative society

A

Société coopérative

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
57
Q

Limited partnership (U.K.)

A

Société en commandite simple

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
58
Q

Partnership limited by shares (U.K.) ; joint stock company (U.S.)

A

Société en commandite par actions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
59
Q

Mixed corporation (U.S.)

A

Société d’économie mixte

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
60
Q

Real estate company

A

Société immobilière

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
61
Q

Mutual funds (U.S.) ; Unit trust (U.K.)

A

Société d’investissement à capital variable (S.I.C.A.V)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
62
Q

Parent company

A

Société mère

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
63
Q

Public corporation

A

Société nationale (ou nationalisée)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
64
Q

General partnership (U.K.)

A

Société en nom collectif

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
65
Q

Joint venture

A

Société en participation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
66
Q

Partnership

A

Société de personnes

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
67
Q

Limited liability company ; private company (U.K.)

A

Société à responsabilité limitée

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
68
Q

Balance

A

Solde

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
69
Q

Debit balance

A

Solde débiteur

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
70
Q

Credit balance

A

Solde créditeur

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
71
Q

Solvency ; credit rating

A

Solvabilité

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
72
Q

To apply for shares

A

Souscrire des actions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
73
Q

Subcontracting

A

Sous-traitance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
74
Q

Memorandum and articles of association (U.K.) ; Corporation charter (U.S.)

A

Statuts

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
75
Q

Stock (U.K.) ; Inventory (U.S.)

A

Stock

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
76
Q

Ending (or closing) inventory ; stock on hand

A

Stock final

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
77
Q

Beginning (or initial) inventory ; opening stock

A

Stock initial

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
78
Q

Grant

A

Subvention

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
79
Q

Revenue grant

A

Subvention d’exploitation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
80
Q

Investment grant

A

Subvention d’investissement (d’équipement)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
81
Q

Goodwill

A

Survaleur (consolidation)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
82
Q

Syndicate

A

Syndicat (consortium)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
83
Q

Union

A

Syndicat (professionnel)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
84
Q

System of accounts ; accounting system

A

Système comptable

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
85
Q

Management chart

A

Tableau de bord

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
86
Q

Cash-flow statement ; Statement of cash-flows

A

Tableau de financement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
87
Q

Schedule of allocation

A

Tableau de répartition

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
88
Q

terme intraduisible spécifiquement français !

A

T.P.F.F (Tableau Pluri-annuel des Flux Financiers)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
89
Q

Rate

A

Taux

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
90
Q

Depreciation rate

A

Taux d’amortissement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
91
Q

Rate of exchange

A

Taux de change

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
92
Q

Rate of interest

A

Taux d’intérêt

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
93
Q

Tax

A

Taxe

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
94
Q

Sales tax

A

Taxe sur le chiffre d’affaires

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
95
Q

Standard labor time

A

Temps standard

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
96
Q

Trend

A

Tendance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
97
Q

Land

A

Terrain(s)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
98
Q

Drawer

A

Tireur

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
99
Q

Drawee

A

Tiré

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
100
Q

Short-term investments ; marketable securities

A

Titres de placement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
101
Q

Long-term investments ; investment securities

A

Titres de participation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
102
Q

Draft

A

Traite

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
103
Q

Transfer

A

Transfert

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
104
Q

Freight in ; transportation in

A

Transports sur achats

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
105
Q

Freight out ; transportation out

A

Transports sur ventes

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
106
Q

Work in progress

A

Travaux en cours

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
107
Q

Quarter

A

Trimestre

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
108
Q

V.A.T (Value Added Tax)

A

T.V.A. (Taxe sur la Valeur Ajoutée)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
109
Q

Cost unit

A

Unité d’œuvre

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
110
Q

(predetermined) Overhead cost rate

A

Unité d’œuvre (coût de l’)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
111
Q

Social security contribution collection office

A

URSSAF (Union pour le Recouvrement des cotisations de la Sécurité Sociale et des Allocations Familiales)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
112
Q

Factory

A

Usine

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
113
Q

Wear and tear

A

Usure (d’un bien)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
114
Q

Discounted cash value

A

Valeur actualisée

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
115
Q

Current value ; present value

A

Valeur actuelle nette (V.A.N.)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
116
Q

Value added

A

Valeur ajoutée

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
117
Q

Insurable value

A

Valeur d’assurances

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
118
Q

Gross book value

A

Valeur brute

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
119
Q

Scrap value

A

Valeur à la casse

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
120
Q

Book value ; carrying value

A

Valeur comptable

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
121
Q

Current value

A

Valeur d’inventaire

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
122
Q

Break-up value

A

Valeur de liquidation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
123
Q

Market value

A

Valeur de marché

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
124
Q

Book value per share

A

Valeur mathématique de l’action

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
125
Q

Security

A

Valeur mobilière

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
126
Q

Net book value

A

Valeur nette comptable

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
127
Q

Par value ; face value ; nominal value

A

Valeur nominale

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
128
Q

Replacement value

A

Valeur de remplacement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
129
Q

Salvage value ; residual cost

A

Valeur résiduelle

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
130
Q

Securities

A

Valeurs

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
131
Q

Quoted securities

A

Valeurs admises à la cote

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
132
Q

Cash assets

A

Valeur disponibles

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
133
Q

Investments ; securities

A

Valeurs mobilières

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
134
Q

Investment securities ; long-term investments

A

Valeurs mobilières immobilisées

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
135
Q

Marketable securities ; short-term investments

A

Valeurs mobilières de placement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
136
Q

Quick assets

A

Valeurs réalisables

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
137
Q

Inventory costing or valuation

A

Valorisation des stocks

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
138
Q

terme intraduisible [3] Dans un compte de résultat anglo-saxon, la variation de stock figure directement dans les achats consommés.

A

Variation de stock

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
139
Q

Cash sale

A

Vente au comptant

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
140
Q

Credit sale ; sale on account

A

Vente à crédit

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
141
Q

Retail

A

Vente au détail

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
142
Q

Wholesale

A

Vente en gros

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
143
Q

Sales

A

Ventes

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
144
Q

Gross sales

A

Ventes brutes

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
145
Q

Net sales

A

Ventes nettes

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
146
Q

Breakdown

A

Ventilation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
147
Q

Useful life ; average life ; service life

A

Vie utile (d’une immobilisation)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
148
Q

Transfer

A

Virement

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
150
Q

Au-dessus du nominal

A

Above par

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
151
Q

Coût complet

A

Absorption cost

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
152
Q

Amortissement accéléré

A

Accelerated depreciation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
153
Q

Acceptation

A

Acceptance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
154
Q

Compte

A

Account

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
155
Q

Comptabilité

A

Accounting

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
156
Q

Exercice comptable

A

Accounting period

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
157
Q

Système comptable

A

Accounting system

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
158
Q

Unité comptable d’exploitation

A

Accounting unit

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
159
Q

Dettes d’exploitation

A

Accounts payable – Trade

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
160
Q

Dettes hors exploitation ; Dettes diverses

A

Accounts payable – Non trade

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
161
Q

Créances d’exploitation

A

Accounts receivable – Trade

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
162
Q

Créances hors exploitation; Créances diverses

A

Accounts receivable – Non trade

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
163
Q

Charges engagées (? comptabilité de trésorerie)

A

Accrual basis

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
164
Q

Charges à payer ; dettes provisionnées

A

Accrued expenses ; Accruals

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
165
Q

Intérêts courus

A

Accrued interests

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
166
Q

Amortissements cumulés

A

Accumulated depreciation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
167
Q

Coût d’acquisition

A

Acquisition cost

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
168
Q

Acquisitions ; investissements

A

Acquisitions

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
169
Q

Réel

A

Actual

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
170
Q

Valeur réelle

A

Actual value

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
171
Q

Primes d’émission ; de fusion ; d’apport

A

Additional paid-in-capital

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
172
Q

Comptes de régularisation

A

Adjustments (accounts)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
173
Q

Charges administratives

A

Administrative expenses

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
174
Q

Frais de publicité

A

Advertising expenses

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
175
Q

Société apparentée

A

Affiliated company

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
176
Q

Balance âgée (créances clients classes / ancienneté)

A

Aging balance

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
177
Q

Imputation

A

Allocation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
178
Q

Attribution d’actions

A

Allotment of shares

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
179
Q

Tolérance (écart admis)

A

Allowance (1)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
180
Q

Rabais

A

Allowance (2)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
181
Q

Allocation ; indemnité

A

Allowance (3)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
182
Q

Provision

A

Allowance (4)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
183
Q

Provision pour dépréciation des comptes de clients

A

Allowance for doubtful accounts

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
184
Q

Amortissement (incorporel)

A

Amortization

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
185
Q

Rapport annuel

A

Annual report

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
186
Q

Annuité

A

Annuity

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
187
Q

Répartition

A

Apportionment

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
188
Q

Evaluation ; estimation

A

Appraisal

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
189
Q

Ecart ou réserve spéciale de réévaluation

A

Appraisal surplus (U.S.)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
190
Q

Plus-value

A

Appreciation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
191
Q

Affectation ; répartition

A

Appropriation

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
192
Q

Statuts

A

Articles of incorporation (U.S.)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
193
Q

Actif(s)

A

Assets

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
194
Q

Société affiliée ; participation

A

Associated company (U.K.)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
195
Q

Au pair ; valeur nominale

A

At par

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
196
Q

Commissaire aux comptes

A

Auditor

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
197
Q

Rapport des commissaires aux comptes

A

Auditors’ report

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
198
Q

Capital autorisé (par les statuts)

A

Authorized capital stock (U.S.)

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
199
Q

Coût moyen

A

Average cost

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
200
Q

Carnet de commandes

A

Backlog

How well did you know this?
1
Not at all
2
3
4
5
Perfectly
201
Q

Dotation aux provisions pour dépréciation des comptes de clients

A

Bad debt expense

202
Q

Solde

A

Balance

203
Q

Bilan

A

Balance sheet

204
Q

Compte en banque

A

Bank account

205
Q

Découvert bancaire

A

Bank overdraft

206
Q

Rapprochement bancaire

A

Bank reconciliation

207
Q

Relevé de compte bancaire ; Situation de compte

A

Bank statement

208
Q

Porteur

A

Bearer

209
Q

Obligation au porteur

A

Bearer bond

210
Q

Stock initial

A

Beginning inventory

211
Q

Au-dessous du pair

A

Below par

212
Q

Lettre de change

A

Bill of exchange

213
Q

Effets escomptés

A

Bills discounted

214
Q

Conseil d’administration

A

Board of directors

215
Q

Obligation

A

Bond (U.S.)

216
Q

Emission d’obligations

A

Bond issue

217
Q

Obligataire

A

Bondholder

218
Q

Action gratuite

A

Bonus share

219
Q

Valeur comptable

A

Book value

220
Q

Valeur mathématique de l’action

A

Book value per share

221
Q

Comptabilité

A

Bookkeeping

222
Q

Emprunt

A

Borrowing

223
Q

Ventilation

A

Breakdown

224
Q

Seuil de rentabilité ; Point-mort

A

Breakeven point

225
Q

Valeur de liquidation

A

Break-up value

226
Q

Courtier ; agent de change

A

Broker

227
Q

Budget

A

Budget

228
Q

Contrôle budgétaire

A

Budgetary control

229
Q

Construction ; bâtiment

A

Building

230
Q

Gestion financière

A

Business finance

231
Q

Risque opérationnel

A

Business risk

232
Q

Activité (cession d’une)

A

Business (sale of a)

233
Q

Prime de remboursement (obligations)

A

Call premium

234
Q

Capital appelé

A

Called-up capital

235
Q

Capital ; capitaux

A

Capital

236
Q

Rotation des capitaux engagés

A

Capital employed turnover

237
Q

Biens de production

A

Capital equipment

238
Q

Investissements

A

Capital expenditures

239
Q

Budget d’investissement

A

Capital expenditures budget

240
Q

Plus-value de cession

A

Capital gain

241
Q

Instruments financiers

A

Capital instruments

242
Q

Leasing financier

A

Capital lease

243
Q

Moins-value de cession

A

Capital loss

244
Q

Primes et réserves non distribuables

A

Capital reserves (U.K.)

245
Q

Capital (social)

A

Capital stock

246
Q

Incorporation de réserves

A

Capitalization

247
Q

Porté à l’actif, Activé

A

Capitalized

248
Q

Report en arrière

A

Carry back

249
Q

Report en avant

A

Carry forward

250
Q

Valeur comptable

A

Carrying value

251
Q

Trésorerie ; disponibilités ; caisse

A

Cash

252
Q

Disponibilités ; valeurs disponibles

A

Cash assets

253
Q

Comptabilité de trésorerie

A

Cash basis

254
Q

Budget de trésorerie

A

Cash budget

255
Q

Entrée de trésorerie

A

Cash collection

256
Q

Escompte

A

Cash discount

257
Q

Placements à court terme

A

Cash equivalents

258
Q

Flux de trésorerie

A

Cash flow

259
Q

Tableau de flux

A

Cash flow statement

260
Q

Plan de trésorerie

A

Cash forecast

261
Q

Sortie de trésorerie

A

Cash payment

262
Q

Situation de trésorerie

A

Cash position

263
Q

Besoin de trésorerie

A

Cash requirement

264
Q

Ventes au comptant

A

Cash sales

265
Q

Contrat de société ; statuts

A

Certificate of incorporation

266
Q

Chèque certifié

A

Certified check (U.S.) or cheque (U.K.)

267
Q

Expert-comptable

A

Certified public accountant (U.S.)

268
Q

P.D.G. ou Président Conseil d’Administration

A

Chairman

269
Q

Expert-comptable

A

Chartered accountant (U.K.)

270
Q

Plan de comptes

A

Chart of accounts (U.S.)

271
Q

Chèque

A

Check (U.S.)

272
Q

Chèque

A

Cheque (U.K.)

273
Q

Actif circulant

A

Circulating assets (U.K.)

274
Q

Chambre de compensation

A

Clearing house

275
Q

Stock final

A

Closing stock

276
Q

Engagement

A

Commitment

277
Q

Engagements et risques inscrits hors bilan

A

Commitments and contingencies

278
Q

Actions ordinaires ; capital

A

Common stock

279
Q

Loi sur les sociétés commerciales

A

Companies act (U.K.)

280
Q

Intérêt composé

A

Compound interest

281
Q

Ordinateur

A

Computer

282
Q

Prudence (règle)

A

Conservatism

283
Q

Permanence (des méthodes comptables)

A

Consistency

284
Q

Fusion

A

Consolidation (1)

285
Q

Consolidation

A

Consolidation (2)

286
Q

Consommateur

A

Consumer

287
Q

Crédit à la consommation

A

Consumer credit

288
Q

Biens de consommation

A

Consumer goods

289
Q

Risque ; éventualité

A

Contingency

290
Q

Inventaire tournant

A

Continuous inventory

291
Q

Opérations courantes

A

Continuing operations

292
Q

Contrepartie

A

Contra

293
Q

Apports

A

Contributed capital

294
Q

Apport partiel d’actif

A

Contribution of capital

295
Q

Marge sur coûts variables

A

Contribution margin

296
Q

Maîtrise

A

Control

297
Q

Ecart sur rendement

A

Controllable variance

298
Q

Obligation convertible

A

Convertible bond

299
Q

Statuts

A

Corporation charter (U.S.)

300
Q

Impôt sur les bénéfices (des sociétés)

A

Corporation tax (U.S.)

301
Q

Coût ; coût historique

A

Cost

302
Q

Centre de coût ; unité de gestion

A

Cost center

303
Q

Maîtrise des coûts

A

Cost control

304
Q

Coût de production

A

Cost of goods manufactured

305
Q

Coût de la production vendue

A

Cost of goods sold

306
Q

Coût de la sous-activité

A

Cost of idleness ; cost of idle capacity

307
Q

Coût des matières premières consommées

A

Cost of material consumed

308
Q

Coût de production des produits vendus

A

Cost of sales

309
Q

Unité d’oeuvre

A

Cost unit

310
Q

Valorisation

A

Costing

311
Q

Clause restrictive

A

Covenant

312
Q

Solde créditeur

A

Credit balance

313
Q

Ligne de crédit

A

Credit line

314
Q

Avoir

A

Credit memo(randum)

315
Q

(degré de) Solvabilité

A

Credit rating

316
Q

Vente à crédit

A

Credit sale

317
Q

Créditeur ; créancier

A

Creditor

318
Q

Compte courant

A

Current account

319
Q

Actif circulant

A

Current assets

320
Q

Passif circulant ; dettes à court terme

A

Current liabilities

321
Q

Echéance à moins d’un an d’un emprunt à long terme

A

Current maturity of long term debt

322
Q

Ratio de liquidité

A

Current ratio = ( Current assets / Current liabilities)

323
Q

Prix du marché

A

Current price

324
Q

Valeur actuelle

A

Current value

325
Q

Client

A

Customer

326
Q

Principe de séparation des exercices

A

Cut-off

327
Q

Obligation (UK) Obligation non garantie (US)

A

Debenture

328
Q

Emprunt obligataire

A

Debenture loan (UK)

329
Q

Débit ; Débiteur

A

Debit

330
Q

Solde débiteur

A

Debit balance

331
Q

Créance ; Dette

A

Debt

332
Q

Ratio d’endettement

A

Debt to equity ratio = ( Total liabilities / Total equity)

333
Q

Débiteur

A

Debtor

334
Q

Amortissement dégressif

A

Declining balance

335
Q

Charges différées

A

Deferred charges

336
Q

Produits constatés d’avance

A

Deferred revenue (or income)

337
Q

Impôt différé

A

Deferred taxes

338
Q

Coût d’acquisition

A

Delivered cost

339
Q

Dépôt

A

Deposit

340
Q

Banque de dépôts

A

Deposit bank

341
Q

Acomptes reçus

A

Deposits on order received

342
Q

Immobilisations amortissables

A

Depreciable assets

343
Q

Amortissement

A

Depreciation

344
Q

Dotation aux amortissements

A

Depreciation charge

345
Q

Dotation aux amortissements

A

Depreciation expense

346
Q

Taux d’amortissement

A

Depreciation rate

347
Q

Méthode du coût variable ; Direct costing

A

Direct costing (U.S.)

348
Q

Coûts d’activité ; charges directes

A

Direct costs

349
Q

Main d’oeuvre directe

A

Direct labour cost

350
Q

Administrateur

A

Director

351
Q

Mise hors service

A

Discard

352
Q

Annexe (aux documents de synthèse)

A

Disclosures

353
Q

Réduction ; remise ; escompte

A

Discount

354
Q

Effet escompté

A

Discounted bill

355
Q

Valeur actualisée d’un flux de trésorerie

A

Discounted cash value

356
Q

Mobilisation

A

Discounting (1)

357
Q

Actualisation

A

Discounting (2)

358
Q

Charges & produits concernant une activité arrêtée

A

Discountinued operatings

359
Q

Cession d’immobilisations

A

Disposal of assets

360
Q

Valeur résiduelle

A

Disposal value

361
Q

Dividende

A

Dividend

362
Q

Créance douteuse

A

Doubtful account

363
Q

Traite

A

Draft

364
Q

Tiré

A

Drawee

365
Q

Tireur

A

Drawer

366
Q

Compte courant (d’associé)

A

Drawing account

367
Q

Affecter

A

Earmark

368
Q

Réserves et report à nouveau

A

Earned surplus

369
Q

Bénéfice par action

A

Earnings per share (E.P.S.)

370
Q

Marge opérationnelle ou Résultat d’exploitation

A

EBIT (Earnings Before Interest and Tax)

371
Q

Excédent brut d’Exploitation

A

EBITDA (Earnings Before Interest, Tax, Depreciation and Amortization)

372
Q

Stock final

A

Ending inventory

373
Q

Endos ; aval

A

Endorsement

374
Q

Ecriture

A

Entry

375
Q

Matériel ; équipement

A

Equipment

376
Q

Droit ; actif net

A

Equity

377
Q

Mise en équivalence (consolidation)

A

Equity (method)

378
Q

Capitaux propres ; situation nette

A

Equity ownership (U.S.)

379
Q

Action ordinaire

A

Equity security

380
Q

Estimation

A

Estimate

381
Q

Durée de vie (d’une immobilisation)

A

Estimated useful life

382
Q

Création de valeur

A

E.V.A.

383
Q

Excédent

A

Excess

384
Q

Cadre dirigeant

A

Executive

385
Q

Durée de vie

A

Expected

386
Q

Dépense

A

Expenditure

387
Q

Charge ; Frais

A

Expense

388
Q

Opérations très exceptionnelles

A

Extraordinary items

389
Q

Valeur nominale, Principal (d’un emprunt)

A

Face value, Face amount

390
Q

Usine

A

Factory

391
Q

Image fidèle

A

Fair presentation (U.S.)

392
Q

Organisme qui émet les normes comptables américaines

A

FASB (Financial Accounting Standards Board) (US)

393
Q

Ecart favorable (boni)

A

Favorable variance

394
Q

Honoraire

A

Fee

395
Q

Actifs fictifs ; non valeurs

A

Fictitious assets

396
Q

Premier entré ; premier sorti

A

Fifo (First in, First out)

397
Q

Comptabilité

A

Financial accounting

398
Q

Situation financière

A

Financial condition

399
Q

Produits financiers

A

Financial income

400
Q

Situation financière

A

Financial position

401
Q

Documents comptables de synthèse

A

Financial statements

402
Q

Financement

A

Financing

403
Q

Produits finis

A

Finished products (or goods)

404
Q

Exercice comptable

A

Fiscal period

405
Q

Immobilisations ; actif immoblisé

A

Fixed assets

406
Q

Charge fixe

A

Fixed cost (or charge)

407
Q

Aménagements ; Agencements

A

Fixtures

408
Q

Budget flexible

A

Flexible budget

409
Q

Flux

A

Flow

410
Q

En espèces

A

For cash

411
Q

Prévision

A

Forecast

412
Q

Concession

A

Franchise

413
Q

Cash flow libre : résultat d’exploitation après impôt théorique (NOPAT) majoré des amortissements et minoré des investissements et des variations du BFE)

A

Free cash flow

414
Q

En toute propriété

A

Freehold

415
Q

Transports sur achats

A

Freight in

416
Q

Transports sur ventes

A

Freight out

417
Q

Entièrement payé

A

Fully paid

418
Q

Entièrement souscrit

A

Fully subscribed

419
Q

Dettes à long terme

A

Funded debt

420
Q

Contrat à terme

A

Future

421
Q

Principes comptables généralement admis

A

GAAP (Generally Accepted Accounting Principles)

422
Q

Plus-value de cession

A

Gain on disposal

423
Q

Effet de levier

A

Gearing

424
Q

Société en nom collectif

A

General partnership

425
Q

Frais généraux

A

General expenses

426
Q

Entreprise en activité normale ; en ordre de marche

A

Going concern

427
Q

Biens ; marchandises ; produits

A

Goods

428
Q

Produits en cours

A

Goods in process

429
Q

Fonds commercial ; survaleur

A

Goodwill

430
Q

Subvention

A

Grant

431
Q

Valeur brute

A

Gross book value

432
Q

Marge brute ; marge commerciale

A

Gross margin ; Gross profit

433
Q

Ventes brutes

A

Gross sales

434
Q

Garanti ; garantie ; cautionnement

A

Guarantee

435
Q

Obligation garantie

A

Guaranted bond

436
Q

Garant

A

Guarantor

437
Q

Garantie ; aval

A

Guaranty

438
Q

Siège social

A

Head office

439
Q

Coût historique ; coût d’achat

A

Historical cost

440
Q

Organisme qui émet les normes comptables internationales

A

IASB (International Accounting Standards Board)

441
Q

Normes comptables internationales

A

IFRS (International Financial Reporting Standards)

442
Q

Revenu

A

Income

443
Q

Revenus du portefeuille-titres

A

Income from (or on) investments

444
Q

Produit des ventes

A

Income from sales

445
Q

Compte de résultat

A

Income statement

446
Q

Impôt sur le revenu (personne physique)

A

Income tax (individual)

447
Q

Impôt sur les bénéfices (société)

A

Income tax (corporate)

448
Q

Impôts sur les bénéfices (compte de résultat)

A

Income tax expense

449
Q

Etat ; impôt sur les bénéfices (bilan)

A

Income tax payable

450
Q

Augmentation ; Accroissement

A

Increment

451
Q

Endettement

A

Indebtedness

452
Q

Indice

A

Index

453
Q

Main d’oeuvre indirecte

A

Indirect labor

454
Q

Entreprise personnelle

A

Individual proprietorship

455
Q

Endos ; aval

A

Indorsement

456
Q

Frais de premier établissement

A

Initial capital expenditure

457
Q

Stock initial

A

Initial inventory

458
Q

En nature

A

In kind

459
Q

Entrées

A

Input

460
Q

Acompte ; versement échelonné

A

Instalment (U.K.) ; Installment (U.S.)

461
Q

Crédit à tempérament

A

Instalment credit

462
Q

Investisseur institutionnel

A

Institutional buyer (or investor)

463
Q

Assurance

A

Insurance

464
Q

Provision de propre assureur

A

Insurance fund

465
Q

Prime d’assurance

A

Insurance premium

466
Q

Immobilisations incorporelles

A

Intangible assets

467
Q

Charges d’intérêts ; frais financiers

A

Interest (expense)

468
Q

Participations croisées

A

Interlocking investments

469
Q

Stocks

A

Inventories

470
Q

Inventaire ; Stock (U.S.)

A

Inventory

471
Q

Rotation du stock

A

Inventory turnover

472
Q

Capitaux permanents

A

Invested capital

473
Q

Investissement ; Participation

A

Investment

474
Q

Banque d’affaires

A

Investment bank

475
Q

Fonds commun de placement

A

Investment fund

476
Q

Subvention d’investissement

A

Investment grant

477
Q

Produits (financiers) des participations

A

Investment income

478
Q

Titres de participation ; Valeurs mobilières

A

Investments

479
Q

Facture

A

Invoice

480
Q

Emission

A

Issue

481
Q

Actions émises

A

Issued shares (or stock)

482
Q

Société par actions

A

Joint stock company

483
Q

Société en participation

A

Joint venture

484
Q

Main d’oeuvre

A

Labor (U.S.) Labour (U.K.)

485
Q

Ecart sur coût horaire

A

Labor rate variance

486
Q

Ecart sur rendement

A

Labor time variance

487
Q

Terrain(s)

A

Land

488
Q

Bien loué à bail

A

Leasehold

489
Q

Crédit-bail

A

Leasing (Capital lease)

490
Q

Grand livre

A

Ledger

491
Q

Loueur, Bailleur

A

Lessee, Lessor

492
Q

Effet de levier

A

Leverage

493
Q

Prélèvement

A

Levy

494
Q

Responsabilité ; Dette

A

Liability

495
Q

Dettes ; Passif

A

Liabilities

496
Q

Endettement total

A

Liabilities to outsiders

497
Q

Dernier entré ; Premier sorti

A

Lifo (Last in, First out)

498
Q

Responsabilité limitée

A

Limited liability

499
Q

Société en commandite

A

Limited (Liability) partnership (U.K.)

500
Q

Liquidités

A

Liquid assets

Finance vocab French (6 decks)

Brainscape helps you reach your goals faster, through stronger study habits.
© 2024 Bold Learning Solutions. Terms and Conditions