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Work and Business > Accounting and Taxes > Flashcards

Accounting and Taxes Flashcards

1
Q

Actifs

A

Assets

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2
Q

Actifs circulant ou courant

A

Currents assets

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3
Q

Actif immobilisé

A

Capital, fixed asset

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4
Q

Action

A

Share

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5
Q

Actionnaire

A

Shareholder, stockholder

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6
Q

Actions ordinaires

A

Common stock

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7
Q

Actions préférentielles ou privilégiées

A

Preferred stock

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8
Q

Amortissement des immobilisations corporelles

A

Depreciation

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9
Q

Amortissement des immobilisations incorporelles

A

Amortization

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10
Q

Autres dettes à long terme

A

Other long term liabilities

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11
Q

Autres éléments d’actif

A

Other assets

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12
Q

Autres immobilisations financières

A

Other long-term investments

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13
Q

Activités d’exploitation

A

Operating activities

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14
Q

Activités hors exploitation

A

Non-operating activities

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15
Q

Autres produits et charges

A

Other revenues and expenses

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16
Q

Bail

A

Lease

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17
Q

Balance comptable (des comptes)

A

Balance sheet, trial balance

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18
Q

Bénéfice

A

Gain, profit

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19
Q

Bénéfice net

A

Net profit

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20
Q

Bilan comptable

A

Balance sheet

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21
Q

Brevets

A

Patents

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22
Q

Cabinet d’expertise comptable

A

Accounting firm

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23
Q

Capital social

A

Capital stock, Nominal capital

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24
Q

Capitaux propres

A

Stockholder’s equity

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25
Q

Charge

A

Liability

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26
Q

Charges à payer

A

Accrued liabilities

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27
Q

Charge indirecte

A

Indirect charges

28
Q

Charges payées d’avance

A

Prepaid expenses

29
Q

Charges d’exploitation

A

Working expenses, running costs

30
Q

Clients et effets à recevoir

A

Accounts and notes receivable

31
Q

Constructions

A

Buildings

32
Q

Comptabilité

A

Accounting

33
Q

Comptable (le métier)

A

Accountant

34
Q

Compte

A

Account

35
Q

Crédits à court terme

A

Short-term loans payable

36
Q

Charges ou frais

A

Expenses

37
Q

Chiffre d’affaires net

A

Net sales

38
Q

Coût

A

Cost, charge

39
Q

Coût fixe

A

Fixed expenses

40
Q

Coût de main d’œuvre directe

A

Direct labor cost

41
Q

Coût des achats de marchandises

A

Cost of merchandise purchased

42
Q

Coût des marchandises ou produits vendus

A

Cost of goods sold

43
Q

Coût des matières premières

A

Cost of raws material

44
Q

Coût des produits finis fabriqués

A

Cost of goods manufactured

45
Q

Coût des ventes

A

Cost of sales

46
Q

Dépot

A

Deposit

47
Q

Dette

A

Debt, Liability

48
Q

Dette ou provision pour retraite des employés

A

Pension liability

49
Q

Dettes à court terme

A

“Short term liabilities, current liabilities, debts”

50
Q

Dettes à long terme

A

Long-term liabilities, debts

51
Q

Ecriture comptable

A

Book entry, accounting entry

52
Q

Effets à payer

A

Bills payable

53
Q

Effets à recevoir

A

Bills receivable

54
Q

Emprunts

A

Loans

55
Q

Emprunts à long terme

A

Long-term loan

56
Q

Exercice comptable

A

Financial year

57
Q

Expert comptable

A

Certified accountant, chartered accountant

58
Q

Expertise comptable

A

Chartered accountancy, accounting

59
Q

Facture

A

Bill

60
Q

Filiale

A

Affiliate, subsidiary

61
Q

Flux de trésorerie

A

Cash flow

62
Q

Fonds de roulement

A

Working capital

63
Q

Fournisseur

A

Supplier

64
Q

Frais

A

Expenses

65
Q

Frais de recherche et développement

A

Research and development expenses

66
Q

Frais de ventes

A

Selling expenses

67
Q

Frais généraux

A

Overhead

Work and Business (10 decks)

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