Accounting and Taxes Flashcards by LingoCulture French

Q

Actifs

A

Assets

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Q

Actifs circulant ou courant

A

Currents assets

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Q

Actif immobilisé

A

Capital, fixed asset

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Q

Action

A

Share

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Q

Actionnaire

A

Shareholder, stockholder

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Q

Actions ordinaires

A

Common stock

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Q

Actions préférentielles ou privilégiées

A

Preferred stock

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Q

Amortissement des immobilisations corporelles

A

Depreciation

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Q

Amortissement des immobilisations incorporelles

A

Amortization

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Q

Autres dettes à long terme

A

Other long term liabilities

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Q

Autres éléments d’actif

A

Other assets

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Q

Autres immobilisations financières

A

Other long-term investments

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Q

Activités d’exploitation

A

Operating activities

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Q

Activités hors exploitation

A

Non-operating activities

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Q

Autres produits et charges

A

Other revenues and expenses

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Q

Bail

A

Lease

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Q

Balance comptable (des comptes)

A

Balance sheet, trial balance

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Q

Bénéfice

A

Gain, profit

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Q

Bénéfice net

A

Net profit

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Q

Bilan comptable

A

Balance sheet

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Q

Brevets

A

Patents

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Q

Cabinet d’expertise comptable

A

Accounting firm

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Q

Capital social

A

Capital stock, Nominal capital

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Q

Capitaux propres

A

Stockholder’s equity

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Q

Charge

A

Liability

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Q

Charges à payer

A

Accrued liabilities

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Q

Charge indirecte

A

Indirect charges

Q

Charges payées d’avance

A

Prepaid expenses

Q

Charges d’exploitation

A

Working expenses, running costs

Q

Clients et effets à recevoir

A

Accounts and notes receivable

Q

Constructions

A

Buildings

Q

Comptabilité

A

Accounting

Q

Comptable (le métier)

A

Accountant

Q

Compte

A

Account

Q

Crédits à court terme

A

Short-term loans payable

Q

Charges ou frais

A

Expenses

Q

Chiffre d’affaires net

A

Net sales

Q

Coût

A

Cost, charge

Q

Coût fixe

A

Fixed expenses

Q

Coût de main d’œuvre directe

A

Direct labor cost

Q

Coût des achats de marchandises

A

Cost of merchandise purchased

Q

Coût des marchandises ou produits vendus

A

Cost of goods sold

Q

Coût des matières premières

A

Cost of raws material

Q

Coût des produits finis fabriqués

A

Cost of goods manufactured

Q

Coût des ventes

A

Cost of sales

Q

Dépot

A

Deposit

Q

Dette

A

Debt, Liability

Q

Dette ou provision pour retraite des employés

A

Pension liability

Q

Dettes à court terme

A

“Short term liabilities, current liabilities, debts”

Q

Dettes à long terme

A

Long-term liabilities, debts

Q

Ecriture comptable

A

Book entry, accounting entry

Q

Effets à payer

A

Bills payable

Q

Effets à recevoir

A

Bills receivable

Q

Emprunts

A

Loans

Q

Emprunts à long terme

A

Long-term loan

Q

Exercice comptable

A

Financial year

Q

Expert comptable

A

Certified accountant, chartered accountant

Q

Expertise comptable

A

Chartered accountancy, accounting

Q

Facture

A

Bill

Q

Filiale

A

Affiliate, subsidiary

Q

Flux de trésorerie

A

Cash flow

Q

Fonds de roulement

A

Working capital

Q

Fournisseur

A

Supplier

Q

Frais

A

Expenses

Q

Frais de recherche et développement

A

Research and development expenses

Q

Frais de ventes

A

Selling expenses

Q

Frais généraux

A

Overhead