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► French Financial Vocab > financier francais 2 > Flashcards

financier francais 2 Flashcards

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1
Q

Rediscount

A

Réescompte

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2
Q

Revaluation

A

Réevaluation

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3
Q

Adjustments

A

Régularisation (comptes de)

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4
Q

Statement of account

A

Relevé de compte

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5
Q

Bank statement

A

Relevé de compte bancaire

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6
Q

Repayment ; redemption ; principal payment

A

Remboursement

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7
Q

Redemption of stock

A

Remboursement d’actions

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8
Q

Trade discount

A

Remise

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9
Q

Yield ; return

A

Rendement

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10
Q

Profitability ; pay-off (U.S.)

A

Rentabilité

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11
Q

Return on capital employed (ROCE)

A

Rentabilité des capitaux engagés

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12
Q

Profitability

A

Rentabilité d’exploitation

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13
Q

Return on investment

A

Rentabilité d’un investissement

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14
Q

Return on net assets (RONA)

A

Rentabilité économique

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15
Q

Apportionment

A

Répartition

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16
Q

Appropriation of profits (U.K.) ; of net income (U.S.)

A

Répartition des résultats

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17
Q

Carried forward ; brought forward

A

Report (comptabilité)

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18
Q

Contango

A

Report (bourse)

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19
Q

Unappropriated retained income ; or earnings

A

Report à nouveau

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20
Q

Depreciation written back

A

Reprises sur provisions

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21
Q

Legal reserve

A

Réserve légale

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22
Q

Appraisal surplus

A

Réserve spéciale de réevaluation

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23
Q

Statutory reserve

A

Réserve statutaire

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24
Q

Earned surplus ; retained income or earnings

A

Réserves (après affectation)

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25
Q

Retained earnings

A

Réserves et report à nouveau

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26
Q

Unlimited liability

A

Responsabilité illimitée

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27
Q

Limited liability

A

Responsabilité limitée

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28
Q

Sources ; funds received

A

Ressources

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29
Q

Net income (or loss)

A

Résultat

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30
Q

Pretax profit

A

Résultat avant impôts

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31
Q

Trading profit ; operating result or income (U.S.) ; E.B.I.T.

A

Résultat d’exploitation

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32
Q

Retained profit ; or earnings ; or income

A

Résultat non distribué

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33
Q

Withholding

A

Retenue (sur salaire)

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34
Q

Withdrawal of asset ; retirement

A

Retrait d’actif

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35
Q

Restatement

A

Retraitement

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36
Q

Income

A

Revenu

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37
Q

Rebate

A

Ristourne

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38
Q

Business or operating risk

A

Risque opérationnel

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39
Q

Turnover

A

Rotation

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40
Q

Capital employed turnover

A

Rotation des capitaux

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41
Q

Stock turnover (U.K.) ; Inventory turnover (U.S.)

A

Rotation du stock

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42
Q

Wages

A

Salaires

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43
Q

Wages ; salaries and commissions

A

Salaires ; appointements et commissions

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44
Q

Breakeven point

A

Seuil de rentabilité

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45
Q

Operating leverage

A

Sensibilité opérationnelle

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46
Q

Head office

A

Siège social

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47
Q

Material

A

Significatif

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48
Q

Financial condition ; financial position

A

Situation financière

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49
Q

Capital ; net worth ; stockholders equity

A

Situation nette

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50
Q

Cash position

A

Situation de trésorerie

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51
Q

Company ; Corporation ; Partnership ; Society ; Association

A

Société

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52
Q

Joint stock company (U.K.) Corporation (U.S.)

A

Société par actions

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53
Q

Associated company

A

Société affiliée

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54
Q

Public company (U.K.) ; publicly-owned corporation (U.S.)

A

Société anonyme

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55
Q

Mutual guarantee society

A

Société de caution mutuelle

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56
Q

Cooperative society

A

Société coopérative

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57
Q

Limited partnership (U.K.)

A

Société en commandite simple

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58
Q

Partnership limited by shares (U.K.) ; joint stock company (U.S.)

A

Société en commandite par actions

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59
Q

Mixed corporation (U.S.)

A

Société d’économie mixte

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60
Q

Real estate company

A

Société immobilière

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61
Q

Mutual funds (U.S.) ; Unit trust (U.K.)

A

Société d’investissement à capital variable (S.I.C.A.V)

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62
Q

Parent company

A

Société mère

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63
Q

Public corporation

A

Société nationale (ou nationalisée)

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64
Q

General partnership (U.K.)

A

Société en nom collectif

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65
Q

Joint venture

A

Société en participation

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66
Q

Partnership

A

Société de personnes

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67
Q

Limited liability company ; private company (U.K.)

A

Société à responsabilité limitée

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68
Q

Balance

A

Solde

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69
Q

Debit balance

A

Solde débiteur

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70
Q

Credit balance

A

Solde créditeur

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71
Q

Solvency ; credit rating

A

Solvabilité

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72
Q

To apply for shares

A

Souscrire des actions

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73
Q

Subcontracting

A

Sous-traitance

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74
Q

Memorandum and articles of association (U.K.) ; Corporation charter (U.S.)

A

Statuts

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75
Q

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

A

Stock

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76
Q

Ending (or closing) inventory ; stock on hand

A

Stock final

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77
Q

Beginning (or initial) inventory ; opening stock

A

Stock initial

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78
Q

Grant

A

Subvention

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79
Q

Revenue grant

A

Subvention d’exploitation

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80
Q

Investment grant

A

Subvention d’investissement (d’équipement)

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81
Q

Goodwill

A

Survaleur (consolidation)

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82
Q

Syndicate

A

Syndicat (consortium)

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83
Q

Union

A

Syndicat (professionnel)

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84
Q

System of accounts ; accounting system

A

Système comptable

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85
Q

Management chart

A

Tableau de bord

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86
Q

Cash-flow statement ; Statement of cash-flows

A

Tableau de financement

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87
Q

Schedule of allocation

A

Tableau de répartition

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88
Q

terme intraduisible spécifiquement français !

A

T.P.F.F (Tableau Pluri-annuel des Flux Financiers)

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89
Q

Rate

A

Taux

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90
Q

Depreciation rate

A

Taux d’amortissement

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91
Q

Rate of exchange

A

Taux de change

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92
Q

Rate of interest

A

Taux d’intérêt

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93
Q

Tax

A

Taxe

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94
Q

Sales tax

A

Taxe sur le chiffre d’affaires

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95
Q

Standard labor time

A

Temps standard

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96
Q

Trend

A

Tendance

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97
Q

Land

A

Terrain(s)

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98
Q

Drawer

A

Tireur

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99
Q

Drawee

A

Tiré

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100
Q

Short-term investments ; marketable securities

A

Titres de placement

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101
Q

Long-term investments ; investment securities

A

Titres de participation

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102
Q

Draft

A

Traite

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103
Q

Transfer

A

Transfert

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104
Q

Freight in ; transportation in

A

Transports sur achats

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105
Q

Freight out ; transportation out

A

Transports sur ventes

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106
Q

Work in progress

A

Travaux en cours

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107
Q

Quarter

A

Trimestre

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108
Q

V.A.T (Value Added Tax)

A

T.V.A. (Taxe sur la Valeur Ajoutée)

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109
Q

Cost unit

A

Unité d’œuvre

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110
Q

(predetermined) Overhead cost rate

A

Unité d’œuvre (coût de l’)

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111
Q

Social security contribution collection office

A

URSSAF (Union pour le Recouvrement des cotisations de la Sécurité Sociale et des Allocations Familiales)

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112
Q

Factory

A

Usine

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113
Q

Wear and tear

A

Usure (d’un bien)

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114
Q

Discounted cash value

A

Valeur actualisée

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115
Q

Current value ; present value

A

Valeur actuelle nette (V.A.N.)

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116
Q

Value added

A

Valeur ajoutée

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117
Q

Insurable value

A

Valeur d’assurances

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118
Q

Gross book value

A

Valeur brute

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119
Q

Scrap value

A

Valeur à la casse

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120
Q

Book value ; carrying value

A

Valeur comptable

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121
Q

Current value

A

Valeur d’inventaire

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122
Q

Break-up value

A

Valeur de liquidation

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123
Q

Market value

A

Valeur de marché

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124
Q

Book value per share

A

Valeur mathématique de l’action

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125
Q

Security

A

Valeur mobilière

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126
Q

Net book value

A

Valeur nette comptable

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127
Q

Par value ; face value ; nominal value

A

Valeur nominale

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128
Q

Replacement value

A

Valeur de remplacement

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129
Q

Salvage value ; residual cost

A

Valeur résiduelle

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130
Q

Securities

A

Valeurs

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131
Q

Quoted securities

A

Valeurs admises à la cote

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132
Q

Cash assets

A

Valeur disponibles

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133
Q

Investments ; securities

A

Valeurs mobilières

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134
Q

Investment securities ; long-term investments

A

Valeurs mobilières immobilisées

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135
Q

Marketable securities ; short-term investments

A

Valeurs mobilières de placement

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136
Q

Quick assets

A

Valeurs réalisables

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137
Q

Inventory costing or valuation

A

Valorisation des stocks

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138
Q

terme intraduisible [3] Dans un compte de résultat anglo-saxon, la variation de stock figure directement dans les achats consommés.

A

Variation de stock

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139
Q

Cash sale

A

Vente au comptant

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140
Q

Credit sale ; sale on account

A

Vente à crédit

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141
Q

Retail

A

Vente au détail

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142
Q

Wholesale

A

Vente en gros

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143
Q

Sales

A

Ventes

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144
Q

Gross sales

A

Ventes brutes

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145
Q

Net sales

A

Ventes nettes

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146
Q

Breakdown

A

Ventilation

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147
Q

Useful life ; average life ; service life

A

Vie utile (d’une immobilisation)

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148
Q

Transfer

A

Virement

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150
Q

Au-dessus du nominal

A

Above par

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151
Q

Coût complet

A

Absorption cost

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152
Q

Amortissement accéléré

A

Accelerated depreciation

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153
Q

Acceptation

A

Acceptance

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154
Q

Compte

A

Account

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155
Q

Comptabilité

A

Accounting

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156
Q

Exercice comptable

A

Accounting period

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157
Q

Système comptable

A

Accounting system

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158
Q

Unité comptable d’exploitation

A

Accounting unit

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159
Q

Dettes d’exploitation

A

Accounts payable – Trade

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160
Q

Dettes hors exploitation ; Dettes diverses

A

Accounts payable – Non trade

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161
Q

Créances d’exploitation

A

Accounts receivable – Trade

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162
Q

Créances hors exploitation; Créances diverses

A

Accounts receivable – Non trade

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163
Q

Charges engagées (? comptabilité de trésorerie)

A

Accrual basis

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164
Q

Charges à payer ; dettes provisionnées

A

Accrued expenses ; Accruals

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165
Q

Intérêts courus

A

Accrued interests

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166
Q

Amortissements cumulés

A

Accumulated depreciation

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167
Q

Coût d’acquisition

A

Acquisition cost

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168
Q

Acquisitions ; investissements

A

Acquisitions

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169
Q

Réel

A

Actual

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170
Q

Valeur réelle

A

Actual value

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171
Q

Primes d’émission ; de fusion ; d’apport

A

Additional paid-in-capital

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172
Q

Comptes de régularisation

A

Adjustments (accounts)

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173
Q

Charges administratives

A

Administrative expenses

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174
Q

Frais de publicité

A

Advertising expenses

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175
Q

Société apparentée

A

Affiliated company

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176
Q

Balance âgée (créances clients classes / ancienneté)

A

Aging balance

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177
Q

Imputation

A

Allocation

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178
Q

Attribution d’actions

A

Allotment of shares

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179
Q

Tolérance (écart admis)

A

Allowance (1)

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180
Q

Rabais

A

Allowance (2)

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181
Q

Allocation ; indemnité

A

Allowance (3)

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182
Q

Provision

A

Allowance (4)

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183
Q

Provision pour dépréciation des comptes de clients

A

Allowance for doubtful accounts

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184
Q

Amortissement (incorporel)

A

Amortization

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185
Q

Rapport annuel

A

Annual report

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186
Q

Annuité

A

Annuity

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187
Q

Répartition

A

Apportionment

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188
Q

Evaluation ; estimation

A

Appraisal

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189
Q

Ecart ou réserve spéciale de réévaluation

A

Appraisal surplus (U.S.)

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190
Q

Plus-value

A

Appreciation

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191
Q

Affectation ; répartition

A

Appropriation

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192
Q

Statuts

A

Articles of incorporation (U.S.)

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193
Q

Actif(s)

A

Assets

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194
Q

Société affiliée ; participation

A

Associated company (U.K.)

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195
Q

Au pair ; valeur nominale

A

At par

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196
Q

Commissaire aux comptes

A

Auditor

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197
Q

Rapport des commissaires aux comptes

A

Auditors’ report

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198
Q

Capital autorisé (par les statuts)

A

Authorized capital stock (U.S.)

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199
Q

Coût moyen

A

Average cost

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200
Q

Carnet de commandes

A

Backlog

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201
Q

Dotation aux provisions pour dépréciation des comptes de clients

A

Bad debt expense

202
Q

Solde

A

Balance

203
Q

Bilan

A

Balance sheet

204
Q

Compte en banque

A

Bank account

205
Q

Découvert bancaire

A

Bank overdraft

206
Q

Rapprochement bancaire

A

Bank reconciliation

207
Q

Relevé de compte bancaire ; Situation de compte

A

Bank statement

208
Q

Porteur

A

Bearer

209
Q

Obligation au porteur

A

Bearer bond

210
Q

Stock initial

A

Beginning inventory

211
Q

Au-dessous du pair

A

Below par

212
Q

Lettre de change

A

Bill of exchange

213
Q

Effets escomptés

A

Bills discounted

214
Q

Conseil d’administration

A

Board of directors

215
Q

Obligation

A

Bond (U.S.)

216
Q

Emission d’obligations

A

Bond issue

217
Q

Obligataire

A

Bondholder

218
Q

Action gratuite

A

Bonus share

219
Q

Valeur comptable

A

Book value

220
Q

Valeur mathématique de l’action

A

Book value per share

221
Q

Comptabilité

A

Bookkeeping

222
Q

Emprunt

A

Borrowing

223
Q

Ventilation

A

Breakdown

224
Q

Seuil de rentabilité ; Point-mort

A

Breakeven point

225
Q

Valeur de liquidation

A

Break-up value

226
Q

Courtier ; agent de change

A

Broker

227
Q

Budget

A

Budget

228
Q

Contrôle budgétaire

A

Budgetary control

229
Q

Construction ; bâtiment

A

Building

230
Q

Gestion financière

A

Business finance

231
Q

Risque opérationnel

A

Business risk

232
Q

Activité (cession d’une)

A

Business (sale of a)

233
Q

Prime de remboursement (obligations)

A

Call premium

234
Q

Capital appelé

A

Called-up capital

235
Q

Capital ; capitaux

A

Capital

236
Q

Rotation des capitaux engagés

A

Capital employed turnover

237
Q

Biens de production

A

Capital equipment

238
Q

Investissements

A

Capital expenditures

239
Q

Budget d’investissement

A

Capital expenditures budget

240
Q

Plus-value de cession

A

Capital gain

241
Q

Instruments financiers

A

Capital instruments

242
Q

Leasing financier

A

Capital lease

243
Q

Moins-value de cession

A

Capital loss

244
Q

Primes et réserves non distribuables

A

Capital reserves (U.K.)

245
Q

Capital (social)

A

Capital stock

246
Q

Incorporation de réserves

A

Capitalization

247
Q

Porté à l’actif, Activé

A

Capitalized

248
Q

Report en arrière

A

Carry back

249
Q

Report en avant

A

Carry forward

250
Q

Valeur comptable

A

Carrying value

251
Q

Trésorerie ; disponibilités ; caisse

A

Cash

252
Q

Disponibilités ; valeurs disponibles

A

Cash assets

253
Q

Comptabilité de trésorerie

A

Cash basis

254
Q

Budget de trésorerie

A

Cash budget

255
Q

Entrée de trésorerie

A

Cash collection

256
Q

Escompte

A

Cash discount

257
Q

Placements à court terme

A

Cash equivalents

258
Q

Flux de trésorerie

A

Cash flow

259
Q

Tableau de flux

A

Cash flow statement

260
Q

Plan de trésorerie

A

Cash forecast

261
Q

Sortie de trésorerie

A

Cash payment

262
Q

Situation de trésorerie

A

Cash position

263
Q

Besoin de trésorerie

A

Cash requirement

264
Q

Ventes au comptant

A

Cash sales

265
Q

Contrat de société ; statuts

A

Certificate of incorporation

266
Q

Chèque certifié

A

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

267
Q

Expert-comptable

A

Certified public accountant (U.S.)

268
Q

P.D.G. ou Président Conseil d’Administration

A

Chairman

269
Q

Expert-comptable

A

Chartered accountant (U.K.)

270
Q

Plan de comptes

A

Chart of accounts (U.S.)

271
Q

Chèque

A

Check (U.S.)

272
Q

Chèque

A

Cheque (U.K.)

273
Q

Actif circulant

A

Circulating assets (U.K.)

274
Q

Chambre de compensation

A

Clearing house

275
Q

Stock final

A

Closing stock

276
Q

Engagement

A

Commitment

277
Q

Engagements et risques inscrits hors bilan

A

Commitments and contingencies

278
Q

Actions ordinaires ; capital

A

Common stock

279
Q

Loi sur les sociétés commerciales

A

Companies act (U.K.)

280
Q

Intérêt composé

A

Compound interest

281
Q

Ordinateur

A

Computer

282
Q

Prudence (règle)

A

Conservatism

283
Q

Permanence (des méthodes comptables)

A

Consistency

284
Q

Fusion

A

Consolidation (1)

285
Q

Consolidation

A

Consolidation (2)

286
Q

Consommateur

A

Consumer

287
Q

Crédit à la consommation

A

Consumer credit

288
Q

Biens de consommation

A

Consumer goods

289
Q

Risque ; éventualité

A

Contingency

290
Q

Inventaire tournant

A

Continuous inventory

291
Q

Opérations courantes

A

Continuing operations

292
Q

Contrepartie

A

Contra

293
Q

Apports

A

Contributed capital

294
Q

Apport partiel d’actif

A

Contribution of capital

295
Q

Marge sur coûts variables

A

Contribution margin

296
Q

Maîtrise

A

Control

297
Q

Ecart sur rendement

A

Controllable variance

298
Q

Obligation convertible

A

Convertible bond

299
Q

Statuts

A

Corporation charter (U.S.)

300
Q

Impôt sur les bénéfices (des sociétés)

A

Corporation tax (U.S.)

301
Q

Coût ; coût historique

A

Cost

302
Q

Centre de coût ; unité de gestion

A

Cost center

303
Q

Maîtrise des coûts

A

Cost control

304
Q

Coût de production

A

Cost of goods manufactured

305
Q

Coût de la production vendue

A

Cost of goods sold

306
Q

Coût de la sous-activité

A

Cost of idleness ; cost of idle capacity

307
Q

Coût des matières premières consommées

A

Cost of material consumed

308
Q

Coût de production des produits vendus

A

Cost of sales

309
Q

Unité d’oeuvre

A

Cost unit

310
Q

Valorisation

A

Costing

311
Q

Clause restrictive

A

Covenant

312
Q

Solde créditeur

A

Credit balance

313
Q

Ligne de crédit

A

Credit line

314
Q

Avoir

A

Credit memo(randum)

315
Q

(degré de) Solvabilité

A

Credit rating

316
Q

Vente à crédit

A

Credit sale

317
Q

Créditeur ; créancier

A

Creditor

318
Q

Compte courant

A

Current account

319
Q

Actif circulant

A

Current assets

320
Q

Passif circulant ; dettes à court terme

A

Current liabilities

321
Q

Echéance à moins d’un an d’un emprunt à long terme

A

Current maturity of long term debt

322
Q

Ratio de liquidité

A

Current ratio = ( Current assets / Current liabilities)

323
Q

Prix du marché

A

Current price

324
Q

Valeur actuelle

A

Current value

325
Q

Client

A

Customer

326
Q

Principe de séparation des exercices

A

Cut-off

327
Q

Obligation (UK) Obligation non garantie (US)

A

Debenture

328
Q

Emprunt obligataire

A

Debenture loan (UK)

329
Q

Débit ; Débiteur

A

Debit

330
Q

Solde débiteur

A

Debit balance

331
Q

Créance ; Dette

A

Debt

332
Q

Ratio d’endettement

A

Debt to equity ratio = ( Total liabilities / Total equity)

333
Q

Débiteur

A

Debtor

334
Q

Amortissement dégressif

A

Declining balance

335
Q

Charges différées

A

Deferred charges

336
Q

Produits constatés d’avance

A

Deferred revenue (or income)

337
Q

Impôt différé

A

Deferred taxes

338
Q

Coût d’acquisition

A

Delivered cost

339
Q

Dépôt

A

Deposit

340
Q

Banque de dépôts

A

Deposit bank

341
Q

Acomptes reçus

A

Deposits on order received

342
Q

Immobilisations amortissables

A

Depreciable assets

343
Q

Amortissement

A

Depreciation

344
Q

Dotation aux amortissements

A

Depreciation charge

345
Q

Dotation aux amortissements

A

Depreciation expense

346
Q

Taux d’amortissement

A

Depreciation rate

347
Q

Méthode du coût variable ; Direct costing

A

Direct costing (U.S.)

348
Q

Coûts d’activité ; charges directes

A

Direct costs

349
Q

Main d’oeuvre directe

A

Direct labour cost

350
Q

Administrateur

A

Director

351
Q

Mise hors service

A

Discard

352
Q

Annexe (aux documents de synthèse)

A

Disclosures

353
Q

Réduction ; remise ; escompte

A

Discount

354
Q

Effet escompté

A

Discounted bill

355
Q

Valeur actualisée d’un flux de trésorerie

A

Discounted cash value

356
Q

Mobilisation

A

Discounting (1)

357
Q

Actualisation

A

Discounting (2)

358
Q

Charges & produits concernant une activité arrêtée

A

Discountinued operatings

359
Q

Cession d’immobilisations

A

Disposal of assets

360
Q

Valeur résiduelle

A

Disposal value

361
Q

Dividende

A

Dividend

362
Q

Créance douteuse

A

Doubtful account

363
Q

Traite

A

Draft

364
Q

Tiré

A

Drawee

365
Q

Tireur

A

Drawer

366
Q

Compte courant (d’associé)

A

Drawing account

367
Q

Affecter

A

Earmark

368
Q

Réserves et report à nouveau

A

Earned surplus

369
Q

Bénéfice par action

A

Earnings per share (E.P.S.)

370
Q

Marge opérationnelle ou Résultat d’exploitation

A

EBIT (Earnings Before Interest and Tax)

371
Q

Excédent brut d’Exploitation

A

EBITDA (Earnings Before Interest, Tax, Depreciation and Amortization)

372
Q

Stock final

A

Ending inventory

373
Q

Endos ; aval

A

Endorsement

374
Q

Ecriture

A

Entry

375
Q

Matériel ; équipement

A

Equipment

376
Q

Droit ; actif net

A

Equity

377
Q

Mise en équivalence (consolidation)

A

Equity (method)

378
Q

Capitaux propres ; situation nette

A

Equity ownership (U.S.)

379
Q

Action ordinaire

A

Equity security

380
Q

Estimation

A

Estimate

381
Q

Durée de vie (d’une immobilisation)

A

Estimated useful life

382
Q

Création de valeur

A

E.V.A.

383
Q

Excédent

A

Excess

384
Q

Cadre dirigeant

A

Executive

385
Q

Durée de vie

A

Expected

386
Q

Dépense

A

Expenditure

387
Q

Charge ; Frais

A

Expense

388
Q

Opérations très exceptionnelles

A

Extraordinary items

389
Q

Valeur nominale, Principal (d’un emprunt)

A

Face value, Face amount

390
Q

Usine

A

Factory

391
Q

Image fidèle

A

Fair presentation (U.S.)

392
Q

Organisme qui émet les normes comptables américaines

A

FASB (Financial Accounting Standards Board) (US)

393
Q

Ecart favorable (boni)

A

Favorable variance

394
Q

Honoraire

A

Fee

395
Q

Actifs fictifs ; non valeurs

A

Fictitious assets

396
Q

Premier entré ; premier sorti

A

Fifo (First in, First out)

397
Q

Comptabilité

A

Financial accounting

398
Q

Situation financière

A

Financial condition

399
Q

Produits financiers

A

Financial income

400
Q

Situation financière

A

Financial position

401
Q

Documents comptables de synthèse

A

Financial statements

402
Q

Financement

A

Financing

403
Q

Produits finis

A

Finished products (or goods)

404
Q

Exercice comptable

A

Fiscal period

405
Q

Immobilisations ; actif immoblisé

A

Fixed assets

406
Q

Charge fixe

A

Fixed cost (or charge)

407
Q

Aménagements ; Agencements

A

Fixtures

408
Q

Budget flexible

A

Flexible budget

409
Q

Flux

A

Flow

410
Q

En espèces

A

For cash

411
Q

Prévision

A

Forecast

412
Q

Concession

A

Franchise

413
Q

Cash flow libre : résultat d’exploitation après impôt théorique (NOPAT) majoré des amortissements et minoré des investissements et des variations du BFE)

A

Free cash flow

414
Q

En toute propriété

A

Freehold

415
Q

Transports sur achats

A

Freight in

416
Q

Transports sur ventes

A

Freight out

417
Q

Entièrement payé

A

Fully paid

418
Q

Entièrement souscrit

A

Fully subscribed

419
Q

Dettes à long terme

A

Funded debt

420
Q

Contrat à terme

A

Future

421
Q

Principes comptables généralement admis

A

GAAP (Generally Accepted Accounting Principles)

422
Q

Plus-value de cession

A

Gain on disposal

423
Q

Effet de levier

A

Gearing

424
Q

Société en nom collectif

A

General partnership

425
Q

Frais généraux

A

General expenses

426
Q

Entreprise en activité normale ; en ordre de marche

A

Going concern

427
Q

Biens ; marchandises ; produits

A

Goods

428
Q

Produits en cours

A

Goods in process

429
Q

Fonds commercial ; survaleur

A

Goodwill

430
Q

Subvention

A

Grant

431
Q

Valeur brute

A

Gross book value

432
Q

Marge brute ; marge commerciale

A

Gross margin ; Gross profit

433
Q

Ventes brutes

A

Gross sales

434
Q

Garanti ; garantie ; cautionnement

A

Guarantee

435
Q

Obligation garantie

A

Guaranted bond

436
Q

Garant

A

Guarantor

437
Q

Garantie ; aval

A

Guaranty

438
Q

Siège social

A

Head office

439
Q

Coût historique ; coût d’achat

A

Historical cost

440
Q

Organisme qui émet les normes comptables internationales

A

IASB (International Accounting Standards Board)

441
Q

Normes comptables internationales

A

IFRS (International Financial Reporting Standards)

442
Q

Revenu

A

Income

443
Q

Revenus du portefeuille-titres

A

Income from (or on) investments

444
Q

Produit des ventes

A

Income from sales

445
Q

Compte de résultat

A

Income statement

446
Q

Impôt sur le revenu (personne physique)

A

Income tax (individual)

447
Q

Impôt sur les bénéfices (société)

A

Income tax (corporate)

448
Q

Impôts sur les bénéfices (compte de résultat)

A

Income tax expense

449
Q

Etat ; impôt sur les bénéfices (bilan)

A

Income tax payable

450
Q

Augmentation ; Accroissement

A

Increment

451
Q

Endettement

A

Indebtedness

452
Q

Indice

A

Index

453
Q

Main d’oeuvre indirecte

A

Indirect labor

454
Q

Entreprise personnelle

A

Individual proprietorship

455
Q

Endos ; aval

A

Indorsement

456
Q

Frais de premier établissement

A

Initial capital expenditure

457
Q

Stock initial

A

Initial inventory

458
Q

En nature

A

In kind

459
Q

Entrées

A

Input

460
Q

Acompte ; versement échelonné

A

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

461
Q

Crédit à tempérament

A

Instalment credit

462
Q

Investisseur institutionnel

A

Institutional buyer (or investor)

463
Q

Assurance

A

Insurance

464
Q

Provision de propre assureur

A

Insurance fund

465
Q

Prime d’assurance

A

Insurance premium

466
Q

Immobilisations incorporelles

A

Intangible assets

467
Q

Charges d’intérêts ; frais financiers

A

Interest (expense)

468
Q

Participations croisées

A

Interlocking investments

469
Q

Stocks

A

Inventories

470
Q

Inventaire ; Stock (U.S.)

A

Inventory

471
Q

Rotation du stock

A

Inventory turnover

472
Q

Capitaux permanents

A

Invested capital

473
Q

Investissement ; Participation

A

Investment

474
Q

Banque d’affaires

A

Investment bank

475
Q

Fonds commun de placement

A

Investment fund

476
Q

Subvention d’investissement

A

Investment grant

477
Q

Produits (financiers) des participations

A

Investment income

478
Q

Titres de participation ; Valeurs mobilières

A

Investments

479
Q

Facture

A

Invoice

480
Q

Emission

A

Issue

481
Q

Actions émises

A

Issued shares (or stock)

482
Q

Société par actions

A

Joint stock company

483
Q

Société en participation

A

Joint venture

484
Q

Main d’oeuvre

A

Labor (U.S.) Labour (U.K.)

485
Q

Ecart sur coût horaire

A

Labor rate variance

486
Q

Ecart sur rendement

A

Labor time variance

487
Q

Terrain(s)

A

Land

488
Q

Bien loué à bail

A

Leasehold

489
Q

Crédit-bail

A

Leasing (Capital lease)

490
Q

Grand livre

A

Ledger

491
Q

Loueur, Bailleur

A

Lessee, Lessor

492
Q

Effet de levier

A

Leverage

493
Q

Prélèvement

A

Levy

494
Q

Responsabilité ; Dette

A

Liability

495
Q

Dettes ; Passif

A

Liabilities

496
Q

Endettement total

A

Liabilities to outsiders

497
Q

Dernier entré ; Premier sorti

A

Lifo (Last in, First out)

498
Q

Responsabilité limitée

A

Limited liability

499
Q

Société en commandite

A

Limited (Liability) partnership (U.K.)

500
Q

Liquidités

A

Liquid assets

► French Financial Vocab (6 decks)

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