Vocabulaire de la comptabilité Flashcards by Clem Lal

Q

compte de résulat

A

income statement

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Q

ventes nettes

A

net sales

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Q

coût des marchandises et des produits vendus

A

cost of goods sold

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Q

marge commerciale ou marge brute

A

gross profit

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Q

charges d’exploitation

A

operating expenses

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Q

frais de vente

A

selling expenses

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Q

frais généraux et administratifs

A

general and administrative expenses

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Q

amortissements

A

depreciation and amortization

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Q

bénéfice d’exploitation

A

operating profit

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Q

autres profits

A

other incomes

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Q

autres charges

A

other expenses

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Q

dividendes et intérêts reçus

A

dividendes and interests income

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Q

frais financiers

A

interest charges

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Q

bénéfice courant avant impôt

A

income before provision for income taxes

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Q

provision pour impôts

A

provision for income taxes

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Q

bénéfice (perte) net courant

A

income (loss) before extraordinary items

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Q

éléments exceptionnels

A

extraordinary items

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Q

résultat net

A

net income

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Q

actions

A

share

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Q

bilan

A

balance sheet

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Q

actif

A

assets

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Q

actif circulant

A

current assets

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Q

disponibilités

Study These Flashcards

A

cash

Q

titres de placement cotées

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A

marketable securities

effets à reçevoir

bills receivable

créances clients

accounts receivable

provisions pour dépréciation

allowance for doubtfull accounts

stocks

inventories

CCA

prepaid expenses

actif immobilisé

fixed assets

terrain

land

construction

building

matériel et outillage

machinery and equipment

matériel de bureau

office equipment

immobilisations corporelles

tangible assets

amortissement

depreciation

actif net immobilisé

net fixed assets

titres de participation

investments

actifs incorporels

intangible assets

brevets

patents

marques

trademarks

passif

liabilities

dettes

liabilities

échéance à court terme des dettes à long terme

long terme debt due within one year

effets à payer

bills payable

fournisseurs

payable

charges à payer

accrued expenses payable

impôt à payer

income taxes payable

dettes à court terme

current liabilities

dettes à long terme

long terme liabilities

obligations à 10% remboursables en 2024

10% debenture due 2024

impôts différés

deferred income taxes

capitaux propres

stockholder's equity

actions privilégiées

preferred stock

actions ordinaires

common stock

primes d'emission

issue premium

réserves et RAN

accumulated retained earning