Abbreviations Flashcards

0
Q

BFRexp

A

Besoin en fonds de roulement d’exploitation

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1
Q

BFR

A

Besoin en Fonds de Roulement

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2
Q

BT

A

Billet de trésorerie

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3
Q

CAF

A

Capacité d’autofinancement

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4
Q

CESnet

A

Valeur nette comptable d’un actif cédé

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5
Q

CESval

A

Prix de revente d’un actif cédé

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6
Q

CF

A

Cash flow

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7
Q

CFb

A

Cash flow brut

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8
Q

CL

A

Créances clients

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9
Q

CP

A

Capitaux permanents

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10
Q

CR

A

Compte de résultat

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11
Q

Cr

A

Créances

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12
Q

D

A

Décaissements

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13
Q

Dex

A

Décaissements d’exploitation

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14
Q

DCT

A

Dettes à court terme

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15
Q

DCTb/ex/he

A

Dettes à court terme bancaire/d’exploitation/hors exploitation

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16
Q

DEC

A

Découvert

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17
Q

DIS

A

Disponibilités

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18
Q

DIV d/p/

A

Dividendes dotés (à payer)/payés

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19
Q

E

A

Encaissements

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20
Q

Eexp

A

Encaissements d’exploitation

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21
Q

EAP

A

Effets à payer

22
Q

EAR

A

Effets à recevoir

23
Q

EENE

A

Effets Escomptés Non Echus

24
Q

ESC

A

Escompte

25
Q

ETE

A

Excédent de Trésorerie d’Exploitation

26
Q

FF

A

Frais financiers

27
Q

FOU

A

Crédit fournisseurs

28
Q

FR

A

Fonds de roulement

29
Q

HB

A

Hors bilan

30
Q

i

A

Taux d’intérêt d’une dette ou d’une créance

31
Q

IMP d/p

A

Impôts doté/à payer

32
Q

IMn

A

Immobilisations nettes

33
Q

IS

A

Impôts sur les Sociétés

34
Q

MBA

A

Marge Brute d’Autofinancement

35
Q

MVC

A

Moins-Value de Cession

36
Q

NDMLT

A

Nouvelles Dettes à Moyen Long Terme

37
Q

PCG

A

Plan Comptable Général

38
Q

PRO

A

Provisions

39
Q

PVC

A

Plus-Value de Cession

40
Q

R

A

Réalisable

41
Q

RDMLT

A

Remboursement des Dettes à Moyen Long Terme

42
Q

RES

A

Réserves

43
Q

S

A

Stocks

44
Q

Tc / Ts

A

Taux composé/taux simple

45
Q

Tdec / Tesc / Tlong / Tpla

A

Taux du découvert /escompte/à long terme/ placement

46
Q

TEG

A

Taux effectif global

47
Q

TER

A

Tableau emploi ressources

48
Q

TF

A

Tableau de financement

49
Q

TPFF

A

Tableau puriannuel des flux financiers

50
Q

TRE

A

Trésorerie

51
Q

TRI

A

Taux de rentabilité interne

52
Q

VNP

A

Valeur nette présente