Accounting ( La comptabilité ) Flashcards

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1
Q

An account

A

Un compte

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2
Q

Assets

A

Le capital, l’actif

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3
Q

A bad debt expense

A

Des créances irrécouvrables

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4
Q

A balance

A

Un solde

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5
Q

A bill

A

Une facture

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6
Q

A balance sheet

A

Un bilan

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7
Q

To budget

A

Budgéter

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8
Q

To carry an inventory

A

Faire un inventaire

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9
Q

Cash-flow

A

Le flux de trésorerie

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10
Q

A cash-flow plan

A

Un plan de trésorerie

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11
Q

A chartered accountant

A

Un expert comptable

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12
Q

A deadline

A

Une échéance

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13
Q

A dividend

A

Un dividende

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14
Q

Expenditure

A

Des dépenses

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15
Q

Expenses

A

Des charges, des frais

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16
Q

Income

A

Le revenu

17
Q

A ledger

A

Un livre comptable

18
Q

The net profit

A

Le bénéfice net

19
Q

Overheads

A

Des frais généraux

20
Q

The owemoney

A

Devoir de l’argent

21
Q

The pay off ( a debt)

A

Rembourser ( une dette)

22
Q

Payment facilities

A

Des facilités de paiement

23
Q

A profit and loss account

A

Un compte de résultat

24
Q

Turnover

A

Le chiffre d’affaires