Vocabulaire de la comptabilité Flashcards by Clem Lal

Q

compte de résulat

A

income statement

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Q

ventes nettes

A

net sales

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Q

coût des marchandises et des produits vendus

A

cost of goods sold

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Q

marge commerciale ou marge brute

A

gross profit

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Q

charges d’exploitation

A

operating expenses

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Q

frais de vente

A

selling expenses

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Q

frais généraux et administratifs

A

general and administrative expenses

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Q

amortissements

A

depreciation and amortization

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Q

bénéfice d’exploitation

A

operating profit

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Q

autres profits

A

other incomes

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Q

autres charges

A

other expenses

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Q

dividendes et intérêts reçus

A

dividendes and interests income

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Q

frais financiers

A

interest charges

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Q

bénéfice courant avant impôt

A

income before provision for income taxes

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Q

provision pour impôts

A

provision for income taxes

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Q

bénéfice (perte) net courant

A

income (loss) before extraordinary items

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Q

éléments exceptionnels

A

extraordinary items

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Q

résultat net

A

net income

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Q

actions

A

share

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Q

bilan

A

balance sheet

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Q

actif

A

assets

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Q

actif circulant

A

current assets

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Q

disponibilités

A

cash

Q

titres de placement cotées

A

marketable securities

Q

effets à reçevoir

A

bills receivable

Q

créances clients

A

accounts receivable

Q

provisions pour dépréciation

A

allowance for doubtfull accounts

Q

stocks

A

inventories

Q

CCA

A

prepaid expenses

Q

actif immobilisé

A

fixed assets

Q

terrain

A

land

Q

construction

A

building

Q

matériel et outillage

A

machinery and equipment

Q

matériel de bureau

A

office equipment

Q

immobilisations corporelles

A

tangible assets

Q

amortissement

A

depreciation

Q

actif net immobilisé

A

net fixed assets

Q

titres de participation

A

investments

Q

actifs incorporels

A

intangible assets

Q

brevets

A

patents

Q

marques

A

trademarks

Q

passif

A

liabilities

Q

dettes

A

liabilities

Q

échéance à court terme des dettes à long terme

A

long terme debt due within one year

Q

effets à payer

A

bills payable

Q

fournisseurs

A

payable

Q

charges à payer

A

accrued expenses payable

Q

impôt à payer

A

income taxes payable

Q

dettes à court terme

A

current liabilities

Q

dettes à long terme

A

long terme liabilities

Q

obligations à 10% remboursables en 2024

A

10% debenture due 2024

Q

impôts différés

A

deferred income taxes

Q

capitaux propres

A

stockholder’s equity

Q

actions privilégiées

A

preferred stock

Q

actions ordinaires

A

common stock

Q

primes d’emission

A

issue premium

Q

réserves et RAN

A

accumulated retained earning