D Flashcards

1
Q

Le debit

A

The debit

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2
Q

Débiter un compte

A

To debit an account

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3
Q

Le débiteur

A

The debtor

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4
Q

La declaration d’impôt

A

The tax declaration

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5
Q

La déclaration d’impôt

A

The tax return

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6
Q

Remplir sa déclaration d’impôts

A

To fill in one’s tax return

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7
Q

Un découvert

A

A bank overdraft

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8
Q

J’ai un découvert de x € sur mon compte

A

My account is x € overdrawn

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9
Q

L’offre et la demande

A

Supply and demand

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10
Q

Une dépense

A

An expense

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11
Q

Les dépenses

A

Expenditure

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12
Q

Une dépense déductible

A

A tax-deductible expense

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13
Q

Un dépôt

A

A deposit

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14
Q

une dette

A

A debt

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15
Q

Les dettes

A

The liabilities

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16
Q

Les dettes au bilan a court/ long

A

The short-term/ long-term liabilities

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17
Q

Dettes commerciales

A

The payables

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18
Q

Verser un dividende

A

To pay a dividend

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19
Q

La date d’échéance

A

The due date

20
Q

Economics

A

L’économie

21
Q

La situation économique

A

The economic situation

22
Q

La crise économique

A

The economic crisis

23
Q

Une solution économique

A

An economical solution

24
Q

Une écriture comptable

A

An accounting entry

25
Q

Passer une écriture dans le grand livre

A

To post an entry to the ledger

26
Q

Passer dés écriture

A

Posting

27
Q

La date d’émission

A

The date of issue

28
Q

Un emprunt

A

A loan

29
Q

Emprunter

A

To borrow

30
Q

Encoder des données

A

To key in data

31
Q

Encoder une transaction

A

To record a transaction

32
Q

Les en-cours

A

Work in progress

33
Q

S’endetter

A

To fall into debts

34
Q

Entrées et sortie ( trésorerie)

A

Receipts and payments

35
Q

Une entreprise

A

A business, a company, an entreprise

36
Q

Un escompte

A

A discount

37
Q

Payer en espèce

A

To pay in cash

38
Q

Une estimation

A

An estimate

39
Q

Un état financier

A

A financial statement

40
Q

Le produit exceptionnel

A

The extraordinary income

41
Q

L’exercice fiscal

A

Fiscal/financial year

42
Q

L’exercice comptable

A

The accounting période

43
Q

Un expert-comptable

A

A chartered accountant / a certified public accountant CPA

44
Q

Un bureau d’expertise comptable

A

An accounting office

45
Q

Les frais d’exploitation

A

The operating expenses

46
Q

Le résultat d’exploitation

A

The operating result

47
Q

Un extrait de compte

A

A bank statement