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Basic > C > Flashcards

C Flashcards

1
Q

Un supérieur

A

A senior executive

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2
Q

La caisse enregistreuse

A

The cash register

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3
Q

Etre a la caisse

A

To be at the cash desk

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4
Q

Le livre de caisse

A

The cashbook

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5
Q

Les avoirs en caisse

A

Cash on hand

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6
Q

Calculer

A

To calculate

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7
Q

Le capital

A

The capital

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8
Q

Le capital-action

A

The share capital

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9
Q

Le capital souscrit

A

The capital subscribed

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10
Q

Les fonds propres

A

Shareholders equity

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11
Q

Lever du capital

A

To raise capital

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12
Q

Une charge

A

A charge

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13
Q

Passer en charge

A

To expense

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14
Q

Charges d’exploitation

A

Operating expenses

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15
Q

Les charges différés

A

Deferred charges

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16
Q

Les charges directs / indirect

A

Direct / indirect costs

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17
Q

Une charges fixe / variable

A

A fixed / variable charge ( cost )

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18
Q

Charges a payé

A

Accrued expenses

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19
Q

Le chiffre d’affaire

A

The turnover

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20
Q

Les chiffres clefs

A

The key figures

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21
Q

Un client

A

A customer / a client

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22
Q

Les comptes clients

A

The receivables

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23
Q

La cloture comptable

A

The accounting closure

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24
Q

Faire la cloture de fin de mois

A

To perform the month-end close

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25
Q

Une commande

A

An order

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26
Q

Le commissaire aux comptes

A

The auditor

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27
Q

Comptabiliser un montant

A

To post/ record into the accounts

28
Q

Comptabiliser a l’actif

A

To enter on the assets side

29
Q

La comptabilité analytique

A

Cost accounting

30
Q

Tenir la comptabilité

A

To keep the accounts

31
Q

Le département comptabilité

A

The accounting departments

32
Q

Le comptable

A

The bookkeeper

33
Q

L’aide comptable

A

The accounting clerk

34
Q

Le chef comptable

A

The head accountant

35
Q

Un expert-comptable (UK )

A

A chartered accountant

36
Q

L’expert-comptable

A

A certified public accountant (a CPA )

37
Q

Le système comptable

A

The accounting system

38
Q

Les données comptables

A

The accounting data

39
Q

Payer au comptant

A

To pay cash

40
Q

Le compte

A

The account

41
Q

Le compte bancaire

A

The bank account

42
Q

Le compte a vue

A

The current account

43
Q

Les comptes annuels

A

The yearly accounts

44
Q

Le compte de résultat

A

The income statement

45
Q

Les comptes clients
Les créances

A

The trade receivables
The accounts

46
Q

Compter

A

To count

47
Q

Les conditions de paiement

A

The payment terms

48
Q

The Board of directors

A

Le conseil d’administration

49
Q

La consolidation

A

Consolidation

50
Q

Le contribuable

A

The taxpayer

51
Q

Contrôleur du fisc

A

The tax inspector

52
Q

Une société cotée en bourse

A

A listed company

53
Q

Un cout

A

A cost

54
Q

Le cout d’achat

A

The cost of goods purchased

55
Q

Le cout réel

A

The actual cost

56
Q

Le cout de revient

A

The final cost

57
Q

Le cout unitaire

A

The unit cost

58
Q

Cout direct / indirect

A

Direct / indirect cost

59
Q

Une créance

A

A claim

60
Q

Les creances clients

A

The receivable

61
Q

Les cotisations social

A

Social contribution

62
Q

Le créancier

A

The creditor

63
Q

Un credit

A

A credit

64
Q

Un crédit d’impôts

A

A tax credit

65
Q

Créditer un compte

A

To credit an account

66
Q

Le créditeur

A

The creditor

Basic (17 decks)

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