Fiche 1 - Accounting

Question 1

Les immobilisations

Answer 1

Fixed assets

Question 2

L’actif disponible

Answer 2

Current assets

Question 3

Liquid Assets

Answer 3

Les liquidités

Question 4

Passif

Une dette

Answer 4

Liabilities

Question 5

Etre responsable de

Answer 5

To be liable for

Question 6

Exactitude

Answer 6

accuracy

Question 7

Une SARL

Answer 7

A limited liability company (Ltd)

Question 8

Capital

Answer 8

Capital

Question 9

Les fonds propres

Answer 9

Equity

Question 10

Capital de démarrage

Answer 10

Start-up capiyal

Question 11

Financer

Answer 11

To capitalize

Question 12

Fond de roulement

Answer 12

Working Capital

Question 13

Capital social

Answer 13

Share capital

Question 14

capital versé

Answer 14

Paid up capital

Question 15

Une mise de fonds

Answer 15

Capital Outlay

Question 16

Une plus-value

Answer 16

Capital-gain

Question 17

Capital risque

Answer 17

Venture Capital

Question 18

Argent liquide ou disponible

Answer 18

Cash

Question 19

a court d’argent

Answer 19

to be short on cash

Question 20

encaisser un chèque

Answer 20

To cash a check

Question 21

marge brute d’autofinancement

Answer 21

cash flow

Question 22

Un contre remboursement

Answer 22

Cash on delivery (COD)

Question 23

Distributeur automatique de billet

Answer 23

ATM (Automatic Teller Machine)

Question 24

Payer comptant

Answer 24

To pay cash

Question 25

Payer en liquide

Answer 25

To pay IN cash

Question 26

Les Frais

Answer 26

Charges / Fees / Costs / Expenses / dues

Question 27

A Payer / Taxable

Answer 27

Chargeable

Question 28

Les frais d’opposition

Answer 28

Stop-payment fees

Question 29

frais supplémentaires

Answer 29

extra charges

Question 30

facturer, faire payer

Answer 30

To charge (for)

Question 31

payer un supplément

Answer 31

To be charged extra

Question 32

les interets de retards

Answer 32

Late charges / interest charges

Question 33

Des intérêts de retard de 2% seront facturés mensuellement

Answer 33

2% late payment charges will be invoiced per month

Question 34

Etre résponsable de

Answer 34

To be in charge of

Question 35

faire payer

Answer 35

to charge FOR

Question 36

inculper

Answer 36

To charge with

Question 37

Provision comptable

Answer 37

Provisions / Reserves

Question 38

clause (sens juridique)

Answer 38

Provision (sens juridique)

Question 39

Comptable

Answer 39

Accountant

Question 40

Comptabilité

Answer 40

Accounting / Accountancy

Question 41

l’exercice comptable

Answer 41

accounting period

Question 42

Un expert comptable

Answer 42

Chartered accountant / Certified public accountant

Question 43

Des écarts dans les comptes

Answer 43

Accounting discrepancies

Question 44

responsable

Answer 44

Accountable

Question 45

chef comptable

Answer 45

Accounting manager

Question 46

Chargé de clientelle

Answer 46

Account manager

Question 47

bénéfices

Answer 47

profits / Earnings

Question 48

rentable

Answer 48

Profitable / Cost-effective

Question 49

compte de pertes et profits

Answer 49

profit and loss account

Question 50

rentabilité

Answer 50

Profitability

Question 51

réaliser un bénéfice

Answer 51

To make a profit

Question 52

frais généraux

Answer 52

overheads

Question 53

bénéfices avant impots

Answer 53

pre-tax profits

Question 54

impots sur les bénéfices

Answer 54

profits tax

Question 55

avertissement sur les bénéfices (en bourse)

Answer 55

Profit warning

Question 56

la marge bénéficiaire

Answer 56

Profit Margin

Question 57

Un centre de profit

Answer 57

Profit center

Question 58

Avantages

Answer 58

Benefits

Question 59

profiter de quelque chose

Answer 59

to make a profit

Question 60

Actif du Bilan

Un bien

Answer 60

Assets