Glossaire abrg Anglais Franais

A
account accountancy accounting accounting accounts accounts payable accounts receivable accrued expenses accrued interest accumulated earnings affiliate allowance for doubtful accounts allowance for exchange fluctuations allowance for loss allowance made for depreciation amortization amount carried forward assets auditor's report compte, note comptabilit comptabilit system plan comptable comptabilit, comptes d'une entreprise comptes fournisseurs comptes clients payable charges payer intrts courus non chus bnfices non distribus, rserves et report nouveau filiale provision pour dprciation des comptes clients provision pour fluctuation de change provision pour perte provision pour dprciation amortissement d'une dette report nouveau actifs rapport des commissaires aux comptes

B
bad debts balance balance sheet bank overdraft beginning inventory benefit bill bills payable bills receivable board, board of directors bond book entry book keeping book value book, account book borrowing breakdown of expenses building crances douteuses solde d'un compte bilan dcouvert bancaire stock initial indemnit, prestation sociale effet, traite, facture effets payer effets recevoir conseil d'administration obligation criture comptabilit valeur comptable livre de compte, journal emprunt ventilation de dpenses construction

C
capital assets capital gains capital loss capital capitalization of reserve cash chairman charge charge (to) circulating assets collect (to) a bill commitment common stock conservatism principle consolidation of subsidiaries corporation cost cost accounting cost of goods sold cost principle credit agreement current account current asset current liabilities current value cut-off actif immobilis profits plus-value moins-value capital stock capital incorporation de rserve caisse et banque prsident charge, frais imputer capitaux circulants encaisser une traite engagement action ordinaire principe de prudence consolidation des filiales socit par actions cot, charge comptabilit analytique cot des marchandises vendues principe de la valorisation au cot d'acquisition ligne de crdit compte courant actif circulant dettes court terme valeur actuelle de remplacement date d'arrt des comptes

D
debenture, debenture bond debt declining balance method deferred income depletion deposits depreciable cost depreciation depreciation allowance direct labour disclosure discount discount (to) a bill dividend doubtful account double entry book keeping draw (to) a bill obligation dette mthode d'amortissement dgressif taxe impt latent diffr amortissement des gisements dpts valeur nette comptable amortissement provision pour dprciation main-d'oeuvre directe publication remise, rabais, escompte escompter, prendre une traite l'escompte dividende client douteux comptabilit en partie double tirer une traite

E
earnings per share employee ending inventory exclusive of tax expense extraordinary items bnfice par action salari stock final hors taxe frais lments exceptionnels

F
face amount of stock facilities factoring fees FIFO fiscal year, accounting period finished goods five years summary of operations fixed assets fixed expenses flow of fond analysis foreign operation forward market forwarding franchise freight futures valeur nominale d'une action installations affacturage honoraires premier entr, premier sorti exercice produits finis rsum des cinq dernires annes immobilisations corporelles cots fixes analyse des flux financiers opration en monnaie trangre march terme charges frais de transport, d'expdition franchise, concession transport contrats, oprations terme

G
gain general partnership goodwill grant gross margin gross profit of sales guarantee gain, profit, bnfice socit en nom collectif survaleur subvention marge brute marge brute sur ventes cautionnement

H
historical cost principle principe de valorisation au cot historique

I
incidental cost inclusive of tax income income per share income statement income taxes incorporated company indirect charges / expenses installation expenditures insurance intangible, invisible assets interest charges inventories investment investment security invoice invoicing issue issue premium issued shares frais accessoire toutes taxes comprises revenu, profit bnfice par action compte de rsultat impt sur les bnfices socit par actions charges indirectes frais d'installation assurance immobilisations incorporelles frais financiers stocks investissement, placement titre, valeur en portefeuille facture facturation mission prime d'mission actions mises

J
journal journal entry livre de compte, journal criture

K L
land lawsuits lease liabilities licences LIFO limited partnership line of credit liquid assets listed corporation loans long term liabilities loss terrain procs bail dettes licences dernier entr, dernier sorti socit en commandite ligne de crdit ralisable et disponible socit cote emprunts dettes long terme perte

M
machinery & equipment margin marketable securities maturity date merger mineral properties minority interests minority shareholders matriel et outillage marge titres ngociables date d'chance fusion carrires (mines) intrts minoritaires actionnaires minoritaires

N
net fixed assets net income net profit net working nominal capital nominal value non voting stock immobilisations nettes rsultat de l'exercice bnfice net capital fonds de roulement capital social valeur nominale action sans droit de vote

O
obsolescence off board market office equipment operating account operating expenses operating hours operating income operating working overhead owner's equities obsolescence march hors cote matriel de bureau compte d'exploitation charges d'exploitaion heures d'utilisation rsultat d'exploitation capital autofinancement courant frais gnraux capitaux propres

P
paid up capital parent company participation certificate partner partnership patents penalty pension & retirement petty cash fund plant preferred premium of redemption prepaid expense prior period adjustment profit and loss account profit sharing property, plant & equipment proprietorship public corporation capital appel vers socit mre titre de participation associ socit de personnes brevets amende, pnalit plans rgimes de retraite caisse quipement, outillage, matriel industriel, usine stocks actions privilgies prime de remboursement d'obligation charge paye d'avance pertes et profits sur exercice antrieur compte de rsultat participation aux bnfice immobilisations corporelles entreprise individuelle socit faisant un appel public l'pargne

Q
quaterly financial statements quick asset quotation tats financiers trimestriels disponible cours, cotation

R
rate of return receivables redemption rent replacement cost report reserve residual retained earnings retirement return on capital employed (ROCE) return on equity (ROE) royalty running costs taux de rendement, rentabilit crances clients remboursement d'emprunt obligataire loyer valeur de remplacement rapport rserve value valeur rsiduelle bnfices non distribus, rserves et report nouveau mise hors service, retraite, remboursement, rachat rentabilit des capitaux investis (rentabilit conomique) rentabilit des capitaux propres redevance charges d'exploitation

S
securities security caution share premium short term debt standard costs statement of cash-flows statement of source and application of funds stockholder stockholder's equity straight line depreciation method subsidiary supplier titres, valeurs mobilires garantie, nantissement prime d'mission dette court terme cots standards budget de trsorerie tableau de financement, tableau emploisressources actionnaire capitaux propres amortissement linaire filiale fournisseur

T
tangible assets trademark translation of foreign currencies treasury stocks trial balance before closing immobilisations corporelles marque conversion des dettes et des crances en devises trangres actions de la socit rachetes par elle-mme balance avant inventaire

U
uncalled capital uncollectible account useful life capital non appel crance irrcouvrable dure de vie

V
valuation voting share valorisation, valuation action avec droit de vote

W
weighted average method wholly-owned subsidiary widely held corporation window-dressing work in process working capital working expenses write off (to) capital mthode du cot moyen pondr filiale contrle 100% socit ouverte camouflage comptable, "toilettage comptable" travaux en cours fonds de roulement charges d'exploitation rduire, amortir le capital