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► French Financial Vocab > financier francais 1 > Flashcards

financier francais 1 Flashcards

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1
Q

Absorption

A

Merger

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2
Q

Acceptation commerciale

A

Trade acceptance

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3
Q

Achats

A

Purchases

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4
Q

Acompte

A

Instalment (U.K.) Installment (U.S.)

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5
Q

Acomptes consentis

A

Installments granted

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6
Q

Acomptes reçus

A

Installments received

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7
Q

Actif

A

Assets

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8
Q

Actif circulant

A

Circulating assets (U.K.) Current assets (U.S.)

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9
Q

Actif immobilisé

A

Fixed assets

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10
Q

Actif net

A

Equity ; net worth

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11
Q

Action

A

Share (U.K.) ; Stock (U.S.)

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12
Q

Action gratuite

A

Bonus share

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13
Q

Actionnaire

A

Shareholder ; stockholder

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14
Q

Actions émises

A

Issued shares (or stock)

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15
Q

Actions libérées

A

Paid-in (or paid-up or fully paid) stock

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16
Q

Actions nominatives

A

Registered stock (or share)

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17
Q

Actions non émises

A

Unissued shares

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18
Q

Actions ordinaires

A

Ordinary shares ; Common stock

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19
Q

Actions privilégiées

A

Preferred stock

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20
Q

Actions rachetées (par l’entreprise)

A

Treasury stock (or shares)

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21
Q

Actions avec valeur nominative

A

Par value stock

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22
Q

Activer sans valeur nominative

A

No par value

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23
Q

Actualisation

A

Discounting

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24
Q

Administrateur

A

Member of the board

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25
Q

Affectation (du résultat)

A

Appropriation

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26
Q

Affectation (de charges)

A

Distribution ; allotment ; assignment

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27
Q

Agencements et aménagements

A

Equipment and fixtures

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28
Q

Agent de change

A

Broker

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29
Q

Amortir

A

To depreciate ; to redeem ; to write off

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30
Q

Amortissable

A

Depreciable

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31
Q

Amortissement (immobilisations corporelles)

A

Depreciation

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32
Q

Amortissement (immobilis. incorporelles)

A

Amortization

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33
Q

Amortissement (remboursement)

A

Redemption

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34
Q

Amortissement dégressif

A

Declining balance ; reducing balance

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35
Q

Amortissement d’un emprunt

A

Sinking (or redemption) of a loan

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36
Q

Amortissement linéaire

A

Straightline depreciation

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37
Q

Amortissements cumulés

A

Accumulated depreciation

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38
Q

Analyste financier

A

Financial analyst

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39
Q

Annexe

A

Notes

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40
Q

Annuité

A

Annuity ; annual instalment

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41
Q

Appointements

A

Salary

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42
Q

Apport partiel d’actif

A

Assets brought in

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43
Q

Approvisionnements

A

Supplies

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44
Q

ASSEDIC

A

Unemployment fund

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45
Q

Assemblée générale ordinaire (extraordinaire)

A

Annual shareholders meeting (extraordinary)

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46
Q

Association

A

Partnership

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47
Q

Associés

A

Partners

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48
Q

Assurance

A

Insurance

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49
Q

Attribution d’actions gratuites

A

Free issue of shares ; stock dividend (U.S.)

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50
Q

Autofinancement

A

Self-financing

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51
Q

Aval

A

Endorsement

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52
Q

Avance

A

Advance

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53
Q

Avance consentie/reçue

A

Advance granted/received

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54
Q

Avoir

A

Credit memo(randum)

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55
Q

Avoir fiscal

A

Tax credit

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56
Q

Bail

A

Lease

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57
Q

Bailleur

A

Lessor

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58
Q

Balance

A

Trial balance

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59
Q

Banque

A

Bank

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60
Q

Banque d’affaires

A

Investment bank

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61
Q

Banque de dépôts

A

Deposit bank

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62
Q

Bâtiments

A

Buildings

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63
Q

Bénéfice par action

A

Earnings per share

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64
Q

Bénéfice d’exploitation

A

Operating income ; trading profit

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65
Q

Bénéficiaire

A

Payee

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66
Q

Besoin

A

Requirement

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67
Q

Besoin de trésorerie

A

Cash requirement

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68
Q

Besoin financier d’exploitation

A

Operating working capital

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69
Q

Besoin en fonds de roulement

A

Operating working capital

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70
Q

Biens de consommation

A

Consumer goods

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71
Q

Biens de production

A

Capital equipment

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72
Q

Bilan

A

Balance sheet

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73
Q

Billet à ordre

A

(promissory) Note

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74
Q

Bon du trésor

A

Treasury bond (or bill) ; government security

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75
Q

Bourse

A

Stock Exchange

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76
Q

Brevet

A

Patent

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77
Q

Budget

A

Budget

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78
Q

Budget d’investissement

A

Capital expenditures budget

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79
Q

Budget des approvisionnements

A

Materials budget

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80
Q

Budget d’exploitation

A

Operating budget

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81
Q

Budget flexible

A

Flexible budget

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82
Q

Budget de production

A

Production budget

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83
Q

Budget de trésorerie

A

Cash budget

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84
Q

Budget des ventes

A

Sales budget

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85
Q

Cadre

A

Executive

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86
Q

Cadre supérieur

A

Senior executive

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87
Q

Caisse

A

Cash on hand ; petty cash

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88
Q

Caisse de retraite

A

Retirement fund

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89
Q

CAF (Capacité d’Auto-Financement)

A

Cash-flow

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90
Q

Capital

A

Capital ; share capital ; capital stock

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91
Q

Capital appelé

A

Called-up capital

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92
Q

Capital individuel

A

Sole (or individual) proprietorship

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93
Q

Capital investi

A

Capital invested

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94
Q

Capital non appelé

A

Uncalled capital

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95
Q

Capital non versé

A

Unpaid capital

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96
Q

Capital souscrit

A

Capital stock subscribed

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97
Q

Capital versé

A

Fully-paid (share) capital ; paid-in capital

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98
Q

Capitaux

A

Capital

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99
Q

Capitaux durables

A

Invested capital

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100
Q

Capitaux engagés

A

Capital employed

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101
Q

Capitalisation (boursière)

A

Capitalization (Market value)

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102
Q

Capitaux permanents

A

Invested capital

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103
Q

Capitaux propres

A

Shareholders equity ; stockholders equity

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104
Q

Carnet de commande

A

Backlog

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105
Q

Caution

A

Security

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106
Q

Cautionnement

A

Guarantee

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107
Q

Centre de coût

A

Cost center

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108
Q

Centre de responsabilité

A

Responsibility center

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109
Q

Cession-bail (lease-back)

A

Sale-and-lease agreement

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110
Q

Cession d’immobilisations

A

Disposal of assets

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111
Q

Chambre de compensation

A

Clearing house

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112
Q

Charges (passer en charge)

A

Expenses (to expense)

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113
Q

Charges constatées d’avance

A

Prepaid expenses

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114
Q

Charges différées

A

Deferred charges

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115
Q

Charges d’exploitation

A

Operating expenses (or costs)

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116
Q

Charges directes

A

Direct cost

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117
Q

Charges externes

A

External services

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118
Q

Charges financières

A

Financial expenses

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119
Q

Charges fixes

A

Fixed costs (or charges)

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120
Q

Charges indirectes

A

Overhead costs

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121
Q

Charges d’intérêts

A

Bank charges ; interest expenses ; interests

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122
Q

Charges à payer

A

Accrued expenses

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123
Q

Charges et produits exceptionnels

A

Extraordinary items

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124
Q

Charges à répartir sur plusieurs exercices

A

Deferred charges

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125
Q

Charges sociales

A

Social contribution, welfare costs, payroll taxes

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126
Q

Charges de structure

A

Overhead

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127
Q

Charges variables

A

Variable costs

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128
Q

Chèque

A

Cheque (U.K.) or check (U.S.)

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129
Q

Chèque certifié

A

Certified cheque (U.K.) or check (U.S.)

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130
Q

Chiffre d’affaires

A

Sales ; turnover (U.K.)

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131
Q

Client

A

Customer

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132
Q

Clients (comptes)

A

Accounts receivable

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133
Q

Clients douteux

A

Bad debts

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134
Q

Clôture des comptes

A

Closing the books

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135
Q

Commande

A

Purchase order

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136
Q

Commanditaire

A

Limited ; dormant ; silent or sleeping partner

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137
Q

Commandité

A

Active partner

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138
Q

Commissaire aux comptes

A

Auditor (U.S.) ; government auditor

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139
Q

Commission des opérations de bourse

A

Securities and exchange commission (U.S.)

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140
Q

Comptabilité

A

Accounting

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141
Q

Comptabilité (enregistrement)

A

Bookkeeping

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142
Q

Comptabilité analytique

A

Cost accounting

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143
Q

Compte

A

Account

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144
Q

Compte bancaire

A

Bank account

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145
Q

Compte courant

A

Checking account ; current account

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146
Q

Compte de l’exploitant

A

Owner’s drawing account

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147
Q

Compte de résultat

A

Income statement (U.S.) or Profit & loss account (U.K.)

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148
Q

Comptes courants d’associés

A

Partners drawing accounts

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149
Q

Comptes de régularisation

A

Adjustments (accounts)

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150
Q

Concession

A

Franchise

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151
Q

Conseil d’administration

A

Board of directors

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152
Q

Consolidation

A

Consolidation

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153
Q

Consolidé

A

Consolidated

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154
Q

Constructions

A

Building(s)

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155
Q

Contrat à terme

A

Futures

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156
Q

Contrat de société

A

Articles of agreement (U.K.) ; Certificate of incorporation (U.S.)

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157
Q

Contrepartie

A

Contra

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158
Q

Contrôle budgétaire

A

Budgetary control

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159
Q

Cotation

A

Quotation

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160
Q

Cote

A

Price

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161
Q

Coté

A

Quoted ; listed

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162
Q

Cotisations sociales

A

Cf. “charges sociales”

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163
Q

Coupon

A

Coupon

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164
Q

Cours au plus haut

A

Price high

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165
Q

Cours au plus bas

A

Price low

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166
Q

Cours dernier

A

Price latest

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167
Q

Court terme

A

Short term

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168
Q

Courtage

A

Brokerage

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169
Q

Courtier

A

Broker

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170
Q

Coût

A

Cost

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171
Q

Coût d’achat

A

Cost of goods purchased

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172
Q

Coût d’acquisition

A

Cost (price) ; acquisition cost ; delivered cost

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173
Q

Coût complet

A

Absorption cost ; absorbing cost

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174
Q

Coût direct de main-d’oeuvre

A

Direct labour cost

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175
Q

Coût de distribution

A

Distribution (or selling) expense

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176
Q

Coût “francs constants”

A

Constant monetary unit accounting

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177
Q

Coût historique

A

Historical cost

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178
Q

Coût marginal

A

Marginal (or incremental or differential) cost

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179
Q

Coût moyen

A

Average cost

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180
Q

Coût moyen pondéré

A

Weighted average cost

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181
Q

CMPR (Coût moyen pondéré des ressources)

A

WACC (Weighted Average cost of capital)

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182
Q

Coût nominal

A

Nominal cost

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183
Q

Coût de production

A

Production cost

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184
Q

Coût de la production vendue

A

Cost of goods sold

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185
Q

Coût réel

A

Actual cost

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186
Q

Coût de revient

A

Final cost

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187
Q

Coût standard

A

Standard Cost

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188
Q

Coût unitaire

A

Unit cost

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189
Q

Coût variable

A

Variable cost

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190
Q

Coût variable (méthode du)

A

Direct costing (U.S.) or Marginal costing (U.K.)

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191
Q

Coûts directs

A

Direct costs

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192
Q

Créances clients

A

Trade accounts receivable

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193
Q

Créances douteuses

A

Doubtful accounts ; bad debts

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194
Q

Créances d’exploitation

A

Trade accounts receivable

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195
Q

Création de valeur

A

E.V.A. (Economic Value Added)

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196
Q

Crédit

A

Credit

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197
Q

Crédit-bail

A

Leasing

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198
Q

Crédit de campagne

A

Seasonal loan

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199
Q

Crédit à la consommation

A

Consumer credit

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200
Q

Crédit à court terme

A

Short-term loan

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201
Q

Crédit d’impôt

A

Tax credit

202
Q

Crédit relais

A

Intermediate credit

203
Q

Crédit revolving

A

Revolving credit (U.S.)

204
Q

Crédit à tempérament

A

Instalment credit

205
Q

Créditeur

A

Creditor

206
Q

Débit

A

Debit charge

207
Q

Débiteur

A

Debtor

208
Q

Découvert (bancaire)

A

(bank) Overdraft

209
Q

Demande

A

Demand

210
Q

Dépassement

A

Overrun

211
Q

Dépenses

A

Expenditures ; disbursements

212
Q

Dépenses d’exploitation

A

Operating expenditures

213
Q

Dépenses d’investissement

A

Capital expenditures

214
Q

Dépôt

A

Deposit

215
Q

Dépôt à court terme

A

Short term deposit

216
Q

Dépréciation

A

Depreciation ; wear and tear

217
Q

Dernier entré ; premier sorti

A

Last-in ; first-out (L.I.F.O)

218
Q

Dettes

A

Liabilities

219
Q

Dettes à court terme

A

Current liabilities

220
Q

Dettes d’exploitation

A

Accounts payable

221
Q

Dettes fournisseurs

A

Accounts payable ; payable to suppliers

222
Q

Dettes à long terme

A

Long-term debt ; long-term liabilities

223
Q

Dettes provisionnées

A

Accrued expenses

224
Q

Dettes vis-à-vis des tiers

A

Liabilities to outsiders

225
Q

Différences de consolidation

A

Surplus from consolidation

226
Q

Disponibilités

A

Cash (assets)

227
Q

Dissolution (d’une société)

A

Dissolution

228
Q

Dividende

A

Dividend

229
Q

Documents comptables de synthèse

A

Financial statements

230
Q

Dotation aux amortissements

A

Depreciation charge (U.K.) ; depreciation expense (U.S.)

231
Q

Dotation aux provisions pour dépréciation des comptes de clients

A

Bad debts expense

232
Q

Droit au bail

A

Lease

233
Q

Droit de souscription

A

Preemptive right

234
Q

Droit de vote double

A

Double voting right

235
Q

Durée de vie

A

Expected life ; service life ; useful life

236
Q

Ecart d’acquisition (consolidation)

A

Goodwill

237
Q

Ecart de conversion

A

Exchange adjustement

238
Q

Ecart entre coût standard et coût réel

A

Variance between standard and actual costs

239
Q

Ecart sur activité

A

Volume variance ; activity variance

240
Q

Ecart sur budget

A

Budget variance ; spending variance

241
Q

Ecart sur coût d’achat

A

Price variance

242
Q

Ecart sur coût horaire

A

Labor rate variance

243
Q

Ecart favorable (boni)

A

Favorable variance

244
Q

Ecart défavorable (mali)

A

Unfavorable variance

245
Q

Ecart sur quantité achetée

A

Quantity variance

246
Q

Ecart de réévaluation

A

Appraisal surplus ; revaluation reserve

247
Q

Ecart sur rendement

A

Labor time variance ; Labor efficiency variance

248
Q

Echéance

A

Maturity

249
Q

Echu

A

Matured ; outstanding

250
Q

Ecriture

A

Entry

251
Q

Effet

A

Bill

252
Q

Effet escompté

A

Bill discounted

253
Q

Effet de levier

A

Leverage (U.S.) ; gearing (U.K.)

254
Q

Effets à payer

A

Bills payable ; notes payable

255
Q

Effets à recevoir

A

Bills receivable ; notes receivable

256
Q

Elévation du nominal

A

Raising of the face value

257
Q

Emballages

A

Containers

258
Q

Emballages perdus

A

Non-returnable containers

259
Q

Emission

A

Issue

260
Q

Emission au pair

A

Issue of par

261
Q

Emission d’obligations

A

Issue of debentures (U.K.) Bond issue (U.S.)

262
Q

Emplois

A

Uses (of funds) ; funds applied

263
Q

Emprunt

A

Loan

264
Q

Emprunt à long terme

A

Long-term loan ; loan capital

265
Q

Emprunt obligataire

A

Debenture loan (U.K.) ; Bonds (U.S.)

266
Q

Emprunter

A

To borrow

267
Q

En-cours

A

Goods (or work) in process (or in progress)

268
Q

Endettement

A

Indebtedness

269
Q

Endettement total

A

Total liabilities (or indebtedness) to out-siders

270
Q

Endos

A

Endorsement

271
Q

Engagements

A

Commitments

272
Q

Entrées/sorties (trésorerie)

A

Receipts/payments Cash received/cash paid

273
Q

Entrées/sorties (exploitation)

A

Input/output ; purchases/issuances

274
Q

En espèces

A

For cash

275
Q

En nature

A

In kind

276
Q

Entreprise

A

Business ; company ; concern ; entreprise

277
Q

Entreprise personnelle

A

Invidual (or sole ; or single) proprietorship

278
Q

Entreprise publique

A

Public corporation

279
Q

Entretien et réparations

A

Maintenance and repairs

280
Q

Escompte

A

(purchase) Discount ; (sales) discount

281
Q

Escompte

A

(bank) Discount

282
Q

Estimation

A

Estimate ; appraisal

283
Q

Etalon

A

Yardstick ; standard

284
Q

Etat-impôts sur les bénéfices

A

Income tax payable

285
Q

Etats financiers

A

Financial statements

286
Q

Evaluation

A

Valuation ; appraisal

287
Q

Excédent

A

Excess ; surplus

288
Q

E.B.E. (Excédent Brut d’Exploitation)

A

E.B.I.T.D.A. (Earnings Before Interest, Tax, Depreciation & Amortization)

289
Q

Exercice (comptable)

A

Financial year ; fiscal period ; accounting period

290
Q

Expert-comptable

A

Chartered accountant (U.K.) ; Certified public accountant (U.S.)

291
Q

Exploitation

A

Operations

292
Q

Facilités de caisse

A

Overdraft facilities

293
Q

Facture

A

Invoice

294
Q

Faire ou sous-traiter

A

Make or buy

295
Q

Filiale

A

Subsidiary

296
Q

Financement

A

Financing

297
Q

Flux

A

Flow

298
Q

Fonctions

A

Functions

299
Q

Fonds d’amortissement des obligations

A

Reserve for bond sinking fund

300
Q

Fonds commercial

A

Goodwill

301
Q

Fonds commun de placement

A

Investment fund

302
Q

Fonds de propre assureur

A

Insurance fund

303
Q

Fonds propres

A

Shareholders’ equity ; Ownership ; proprietorship

304
Q

Fonds de roulement

A

Working capital

305
Q

Fournisseur

A

Supplier

306
Q

Fournisseurs (comptes)

A

Accounts payable

307
Q

Fournisseurs d’équipement

A

Equipment suppliers

308
Q

Fournitures

A

Supplies

309
Q

Fractionnement d’actions

A

Share bonus (U.K.); splitup (U.S.)

310
Q

Frais

A

Expense

311
Q

Frais de constitution

A

Preliminary expenses

312
Q

Frais d’émission des obligations

A

Bond issuing expenses

313
Q

Frais d’établissement

A

Start up costs

314
Q

Frais généraux

A

Overheads

315
Q

Frais de déplacement

A

Travelling expenses

316
Q

Frais financiers (charges d’intérets)

A

Interest (expenses)

317
Q

Frais de publicité

A

Advertising expenses

318
Q

Frais de recherche et de développement

A

Research and development expenses

319
Q

Frais de transport

A

Transportation cost

320
Q

Fusion

A

Merger

321
Q

Garantie

A

Security

322
Q

Gestion

A

Management ; control

323
Q

Gestion financière

A

Financial administration ; business finance (U.S.)

324
Q

Grand livre

A

Ledger

325
Q

Groupe

A

Group

326
Q

Heures supplémentaires

A

Overtime (hours)

327
Q

Holding

A

Holding company

328
Q

Honoraires

A

Fees

329
Q

Hors-cote

A

Over-the-counter (O.T.C.)

330
Q

Image fidèle

A

True and fair view (U.K.) ; Fair presentation (U.S.)

331
Q

Immobilisations

A

Fixed assets

332
Q

Immobilisations amortissables

A

Depreciable assets

333
Q

Immobilisations corporelles

A

Plant and equipment (U.S.) ; Tangible assets

334
Q

Immobilisations en cours

A

Constructions (or capital work) in progress

335
Q

Immobilisations financières

A

Investments

336
Q

Immobilisations incorporelles

A

Intangible assets

337
Q

Immobiliser

A

To include in the assets

338
Q

Impôt

A

Tax(ation)

339
Q

Impôt sur les bénéfices (des sociétés)

A

Corporation tax (U.K.) ; Corporate income tax (U.S.)

340
Q

Impôt sur le revenu (personnes physiques)

A

Individual income tax (U.S.)

341
Q

Impôt ; taxes et versements assimilés

A

Tax expenses

342
Q

Imputation

A

Allocation

343
Q

Incorporation de réserves

A

Incorporation of reserves ; Capitalization

344
Q

Indice

A

Index

345
Q

Indice des prix

A

Price index

346
Q

Instruments financiers

A

Capital instruments

347
Q

Intégration globale

A

Full consolidation

348
Q

Interco

A

Intercompany transactions

349
Q

Intéressement

A

Profit-sharing

350
Q

Intérêt

A

Interest

351
Q

Intérêts composés

A

Compound interests

352
Q

Intérêts courus

A

Accrued interests

353
Q

Intérêts minoritaires

A

Minority interests

354
Q

Intérêts simples

A

Simple interests

355
Q

Inventaire/faire l’inventaire

A

Inventory ; stock-taking/to take the inventory

356
Q

Inventaire comptable permanent

A

Perpetual inventory

357
Q

Inventaire tournant

A

Continuous inventory

358
Q

Investissement

A

Investment

359
Q

Investisseur institutionnel

A

Institutional buyer or investor

360
Q

Irrécouvrable

A

Uncollectible

361
Q

Journal

A

Journal

362
Q

Lease-back (Cession-bail)

A

Sale-and-lease agreement ; lease-back (U.S.)

363
Q

Lettre de change

A

Bill (of exchange)

364
Q

Licence

A

Licence

365
Q

Ligne de crédit

A

Credit line

366
Q

Liquidation

A

Settlement

367
Q

Liquidités

A

Liquid assets

368
Q

Location

A

Rent

369
Q

Location à bail

A

Leasing

370
Q

Logiciel

A

Software

371
Q

Loi sur les sociétés commerciales

A

Companies act (U.K.)

372
Q

Loyer

A

Rent

373
Q

Main d’oeuvre directe

A

Direct labor

374
Q

Main d’oeuvre indirecte

A

Indirect labor

375
Q

Marchandises

A

Merchandise(s)

376
Q

Marché au comptant

A

Spot market

377
Q

Marché officiel

A

Official market

378
Q

Marché à terme

A

Futures market

379
Q

Marge

A

Margin

380
Q

Marge brute

A

Gross margin (U.S.) Gross profit (U.K.)

381
Q

M.B.A. (Marge Brute d’Autofinancement)

A

Cash flow

382
Q

Marge commerciale

A

Gross margin (U.S.) Gross profit (U.K.)

383
Q

Marge sur coûts d’activité

A

Variable margin

384
Q

Marge sur coûts directs

A

Net marginal income

385
Q

Marge sur coûts variables

A

Contribution margin

386
Q

Marge de sécurité

A

Margin of safety

387
Q

Marge opérationnelle

A

E.B.I.T. (Earnings Before Interest & Tax)

388
Q

Marque

A

Trademark

389
Q

Marque déposée

A

Registered trademark

390
Q

Matériel et outillage

A

Machinery and equipment

391
Q

Matériel de bureau et matériel informatique

A

Office equipment and data processing equipment

392
Q

Matériel de transport

A

Motor vehicles and delivery equipment

393
Q

Matières consommables

A

Consumable supplies

394
Q

Matières premières

A

Raw materials

395
Q

Mise en équivalence (consolidation)

A

Equity method

396
Q

Mise hors-service (d’une immobilisation)

A

Discard ; abandonment

397
Q

Mobilier

A

Furniture

398
Q

Mobilisation

A

Discounting

399
Q

Moins-value de cession

A

Loss on sale of equipment ; capital loss

400
Q

Montant imposable

A

Taxable amount

401
Q

Moyenne mobile

A

Moving average

402
Q

Moyenne pondérée

A

Weighted average

403
Q

Négociable

A

Marketable ; negotiable

404
Q

Nomenclature comptable

A

Accounting schedule

405
Q

Nominal

A

Par

406
Q

Non-valeurs

A

Fictitious assets

407
Q

Obligataire

A

Bondholder

408
Q

Obligation

A

Debenture (U.K.) ; Bond (U.S.)

409
Q

Obligation amortie

A

Redeemed bond (or debenture)

410
Q

Obligation convertible

A

Convertible bond

411
Q

Obligation garantie

A

Guaranteed bond (U.S.)

412
Q

Obligation à lots

A

Prize bond

413
Q

Obligation participante

A

Participating bond

414
Q

Offre

A

Supply

415
Q

Offre d’achat (faire une)

A

A bid (to make)

416
Q

Offre publique d’achat (O.P.A)

A

Take over bid (T.O.B)

417
Q

Opérations exceptionnelles

A

Extraordinary items

418
Q

Opérations financières

A

Interest

419
Q

Ordinateur

A

Computer

420
Q

Outillage industriel

A

Machine tool

421
Q

Part

A

Share

422
Q

Participation

A

Investment ; affiliate or associated company

423
Q

Participation (des salariés)

A

Profit-sharing (legal)

424
Q

Participations croisées

A

Interlocking investments

425
Q

Passif(s)

A

Liabilities and equity ; equities

426
Q

Passif circulant

A

Current liabilities

427
Q

Passif externe

A

Liabilities

428
Q

Payé d’avance

A

Prepaid

429
Q

Périmètre de consolidation

A

Consolidated companies

430
Q

Personnel

A

Staff

431
Q

Perte

A

Loss

432
Q

Pertes et profits

A

Profit and loss

433
Q

Pertes et profits sur exercices antérieurs

A

Prior year adjustments

434
Q

Pièce justificative

A

Voucher

435
Q

Pièces de rechange

A

Replacements

436
Q

Plan d’amortissement

A

Fixed-asset record and depreciation table

437
Q

Plan comptable

A

System of accounts

438
Q

Plan de comptes

A

Chart of accounts

439
Q

Plan de financement

A

Financing plan

440
Q

Plan de trésorerie

A

Cash forecast

441
Q

Planification

A

Planning

442
Q

Plus-value

A

Appreciation ; unearned increment

443
Q

Plus value de cession

A

Gain on sale of equipment ; capital gain

444
Q

Point-mort

A

Break-even point

445
Q

Politique

A

Policy

446
Q

Porteur

A

Bearer

447
Q

Prélèvement

A

Levy

448
Q

Premier entré ; premier sorti

A

First-in ; first out (F.I.F.O)

449
Q

Prêt

A

Loan

450
Q

Prévisions

A

Forecast ; estimate

451
Q

Prévisions à long terme

A

Long range forecast

452
Q

Primes d’émission ; de fusion ; d’apport

A

Additional paid-in capital (U.S.) ; share premiums (U.S.)

453
Q

Prime d’assurance

A

Insurance premium

454
Q

Prime d’émission d’actions

A

Premium on stock issue

455
Q

Prime d’émission d’obligations

A

Premium on bonds

456
Q

Prime de remboursement des obligations

A

Redemption premium ; bond sinking fund premium

457
Q

Prise de participation

A

Acquisition ; investment

458
Q

Prix

A

Price

459
Q

Prix catalogue

A

List price

460
Q

Prix du marché

A

Market value (or price) ; current price

461
Q

Prix de vente au détail

A

Retail selling price

462
Q

Production

A

Output

463
Q

Production en cours

A

Work in process

464
Q

Produits et charges exceptionnels

A

Extraordinary items

465
Q

Productivité

A

Productivity

466
Q

Production stockée

A

terme intraduisible [1] N’apparaît pas dans le compte de résultat U.S. (uniquement production vendue)

467
Q

Produits

A

Revenue

468
Q

Produits des cessions d’éléments d’actif immobilisé

A

Surplus from sale of (fixed) assets

469
Q

Produits constatés d’avance

A

Deferred revenue (or income)

470
Q

Produits en cours

A

Goods in process

471
Q

Produits d’exploitation

A

Operating revenue (or income)

472
Q

Produits exceptionnels

A

Extraordinary income (rarement utilisé)

473
Q

Produits financiers

A

Financial income

474
Q

Produits finis

A

Finished goods ; finished products

475
Q

Produits hors exploitation

A

Non operating revenue

476
Q

Produits intermédiaires

A

Intermediate products

477
Q

Produits des participations

A

Investments income

478
Q

Produits à recevoir

A

Income receivable

479
Q

Produits résiduels (déchets et rebuts)

A

Scrap and waste

480
Q

Profit

A

Profit

481
Q

Profitabilité (rentabilité d’exploitation)

A

Profitability

482
Q

Provision

A

Provision (U.K.) ; Allowance (U.S.)

483
Q

Provision pour dépréciation

A

Reserve (or allowance) for depreciation

484
Q

Provision pour dépréciation des comptes de clients

A

Allowance for doubtful accounts (U.S.)

485
Q

Provision pour dépréciation des stocks

A

Reserve for inventory losses

486
Q

Provision pour dépréciation des titres

A

Reserve for loss on investments

487
Q

Provision pour impôt

A

Deferred taxation (U.K.)

488
Q

Provision pour renouvellement des immobilisations

A

Reserve for renewals and replacements

489
Q

Provisions pour risques

A

Reserve for contingencies ; contingency reserve

490
Q

Provisions réglementées

A

terme intraduisible [2] Il s’agit de provisions liées à des aspects fiscaux purement français, considérées comme des réserves latentes par les américains…

491
Q

Prudence (principe de)

A

Conservatism

492
Q

Rabais

A

Allowance

493
Q

Rabais ; remises ; ristournes

A

Allowances, discounts and rebates

494
Q

Rapport des commissaires aux comptes

A

Auditors’ report

495
Q

Rapport de gestion du Conseil d’Administration

A

Report of the directors ; Management’s report

496
Q

Rapprochement bancaire (état de)

A

Bank reconciliation (statement)

497
Q

Ratio

A

Ratio

498
Q

Recettes

A

Receipts

499
Q

Réductions sur ventes

A

Sales reductions

500
Q

Réescompte

A

Rediscount

► French Financial Vocab (6 decks)

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