Balance sheet (Bilan) Flashcards

1
Q

Encaisse

A

Cash

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2
Q

Placements temporaires

A

Marketable securities

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3
Q

Comptes clients

A

Accounts receivable

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4
Q

Stocks

A

Inventories

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5
Q

Frais payés d’avance

A

Prepaid expenses

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6
Q

Actifs c.t.

A

Current assets

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7
Q

Immobilisations

A

Fixed Assets

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8
Q

Bâtisse

A

Building

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9
Q

Terrain

A

Land, Property

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10
Q

Équipement

A

Equipment

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11
Q

Actifs d’impôt futur

A

Future income tax

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12
Q

Actifs l.t.

A

Long term Assets

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13
Q

Comptes fournisseurs

A

Accounts payable

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14
Q

Effets à payer

A

Notes payable

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15
Q

Portion court terme de la dette l.t.

A

Current portion of long term debt

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16
Q

Passifs c.t.

A

Current liabilities

17
Q

Dette l.t.

A

Long term debt

18
Q

Passifs d’impôt futur

A

Future income tax

19
Q

Passifs l.t.

A

Long term liabilities

20
Q

Avoir des actionnaires

A

Equity

21
Q

Capital actions

A

Common stock (or common shares)

22
Q

Bénéfices non répartis

A

Retained earnings