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English > Vocabulary III: Mag 2 S2: Company law, insolvency and tax law > Flashcards

Vocabulary III: Mag 2 S2: Company law, insolvency and tax law Flashcards

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Proverbs and Idioms flashcards
1
Q

Comptabilité

A

Accounts

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2
Q

Pertes cumulées

A

Accumulated losses

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3
Q

Administration judiciaire, procédure de sauvegarde (selon le contexte)

A

Administration

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4
Q

Redressement non-judiciaire/administration confiée à un séquestre

A

Administration

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5
Q

Administrateur

A

Administrator

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6
Q

Commandité, préposé

A

Agent

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7
Q

Attribuer (des droits)

A

To allot

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8
Q

Taxe d’habitation; cotisation foncière des entreprises (CFE)

A

Annual tax on enveloped dwellings

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9
Q

Arriérés

A

Arrears

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10
Q

Statuts

A

Articles of association

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11
Q

Actif

A

Assets

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12
Q

Faillite personnelle

A

Bankruptcy

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13
Q

Etre garanti par une sûreté réelle sur des actifs

A

To be secured by a fixed charge over assets

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14
Q

Conseil d’administration/comité de direction

A

Board of directors

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15
Q

Bonne foi

A

bona fide/ in, of good faith

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16
Q

Succursale

A

Branch

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17
Q

Abus de confiance

A

Breach of trust

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18
Q

Impôts fonciers dûs par les entreprises (aux autorités locales)

A

Business rates

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19
Q

Plus-value

A

Capital gain

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20
Q

Impôt sur les plus-values

A

Capital gains tax

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21
Q

Sûreté

A

Charge

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22
Q

Syndicat des créanciers

A

Committe (creditors’ or liquidation)

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23
Q

Administration du RCS

A

Companies House

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24
Q

Extrait K-bis

A

Company search

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25
Q

Concordat/moratoire amiable entre créanciers chirographaires d’une société

A

Company voluntary arrangement (CVA)

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26
Q

Société de capitaux

A

Company

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27
Q

Moratoire/concordat

A

Composition

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28
Q

Liquidation judiciaire

A

Compulsory liquidation

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29
Q

Homicide involontaire des personnes morales

A

Corporate manslaughter

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30
Q

Personnalité morale

A

Corporate personality

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31
Q

Impôt sur les sociétés

A

Corporation tax

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32
Q

Officier ministériel

A

Court officer

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33
Q

Créancier

A

Creditor

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34
Q

Réunion des créanciers

A

Creditors’ meeting

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35
Q

Liquidation volontaire à la demande des créanciers

A

Creditors’ voluntary liquidation (CVL)

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36
Q

Crystallisation

A

Cristallisation

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37
Q

Directeur de fait

A

De facto director/ shadow director

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38
Q

Directeur de droit

A

De jure director

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39
Q

Reconnaissance de dette

A

Debenture

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40
Q

Obligations/ VM donnant droit à l’attribution de titres de créances

A

Debenture stock

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41
Q

Dette OU créance

A

Debt

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42
Q

Capitaux ‘emprunt

A

Debt capital/ loan capital

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43
Q

Débiteur

A

Debtor

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44
Q

Manquement

A

Default

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45
Q

Impôt direct

A

Direct tax

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46
Q

Dirigeant

A

Director

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47
Q

Interdiction de gérer

A

Disqualification

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48
Q

Dissiper des actifs

A

Dissipate assets

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49
Q

Dividende

A

Dividend

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50
Q

Demande un extrait K-Bis

A

Do a company search

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51
Q

Dû

A

Due

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52
Q

Choisir

A

Elect

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53
Q

Signer/ratifier

A

Endors/endorsement

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54
Q

Patrimoine

A

Estate

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55
Q

Moratoire amiable entre créanciers

A

Fast-track voluntary arrangement (FTVA)

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56
Q

Obligation fiduciaire

A

Fiduciary duty

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57
Q

Déposer les comptes de la société

A

File the company’s accounts

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58
Q

Cabinet

A

Firm

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59
Q

Sûreté réelle (if applicable to property)

A

Fixed charge

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60
Q

Sûreté “flottante”/ droit de gage général

A

Floating charge

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61
Q

Renoncement

A

Forfeiture/forfeit

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62
Q

Pratique commerciale frauduleuse

A

Fraudulent trading

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63
Q

Taxe générale sur les activités polluantes (TGAP)

A

Fuel duty

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64
Q

Etre liquidée (for a company)

A

Go bust/ go belly up (colloquial)/ To be wound up

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65
Q

En ativité (pour une PM)

A

Going concern

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66
Q

Siège social

A

Head office/ registered office

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67
Q

Trésor public/ fisc

A

HM Revenue and Customs

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68
Q

Mettre en oeuvre

A

Implement

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69
Q

Impôt sur le revenu

A

Income tax

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70
Q

Société immatriculée au RCS

A

Incorporated business structure/ body corporate/ registered company

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71
Q

S’endetter

A

To incure debts

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72
Q

Impôt indirect

A

Indirect tax

73
Q

Registre des faillites personnelles

A

Individual Insolvency Register (IIR)

74
Q

Concordat/moratoire amiable entre créanciers chirographaires d’une personne physique

A

Individual voluntary arrangement

75
Q

Impôt sur les successions

A

Inheritance tax

76
Q

Droit des procédures collectives

A

Insolvency law

77
Q

Administrateur/liquidateur (for companies)/ syndic de faillite (for individuals)/ administrateur judiciaire/ mandataire judiciaire

A

Insolvency practitioner (IP)

78
Q

Procédures collectives

A

Insolvency procedures

79
Q

Insolvency/ insolvent

A

Insolvabilité/ situation de cessation de paiements

80
Q

Emission/ émettre

A

Issue/ to issue

81
Q

Responsabilité conjointe et solidaire

A

Joint and several liability

82
Q

Responsabilité conjointe

A

Joint liability

83
Q

Taxe de mise en décharge

A

Landfill tax

84
Q

Personnalité juridique

A

Legal entity

85
Q

Passif (as opposed to actif)

A

Liabilities

86
Q

Responsabilité

A

Liability

87
Q

Lever le voile de la personnalité morale/ lever le voile corporatif

A

Lift/pierce the corporate veil

88
Q

Société à responsabilité limitée aux apports

A

Limited company

89
Q

Partenariat

A

Limited partnership

90
Q

Liquidation

A

Liquidation

91
Q

Liquidateur

A

Liquidator

92
Q

Société côtée en bourse

A

Listed company

93
Q

Liquidation volontaire à la demande des membres de la société

A

Members’ voluntary liquidation (MVL)

94
Q

Acte constitutif

A

Memorandum of association

95
Q

Abus de biens sociaux

A

Misuse of company assets

96
Q

Créancier hypothécaire/ débiteur hypothécaire

A

Mortgagee/ mortgagor

97
Q

Clause définissant l’objet de la société

A

Objects clause

98
Q

Poste (de dirigeant)

A

Office (of a director)

99
Q

Juge commissaire, administrateur judiciaire

A

Official receiver (OR)

100
Q

Résolution ordinaire

A

Ordinary resolution

101
Q

Sommes dues

A

Outstanding monies

102
Q

Découvert bancaire

A

Overdraft

103
Q

Associé

A

Partner

104
Q

Société de personnes

A

Partnership

105
Q

Adopter une rsolution

A

Pass a resolution

106
Q

Imposition par une retenue à la source

A

Pay as you earn (PAYE)

107
Q

Apurement du passif

A

Payment of debts/liabilities

108
Q

Droit de préemption

A

Pre-emption right

109
Q

Actions privilégiées

A

Preference shares

110
Q

Créancier privilégié

A

Preferential creditor

111
Q

Ordre de paiement (des créanciers)

A

Priority list

112
Q

Société à responsabilité limitée

A

Private limited company

113
Q

Déclaration de créance

A

Proof of debt

114
Q

Mandat/ procuration ou mandataire/titulaire d’une procuration

A

Proxy

115
Q

Quorum

A

Quorum

116
Q

Réunir des capitaux

A

Raise capital

117
Q

Vente/ cession

A

Realise

118
Q

Administrateur-séquestre

A

Receiver

119
Q

Actions rachetables

A

Redeemable shares

120
Q

Immatriculer une société au RCS

A

Register a company with the Registrar of Companies

121
Q

Registre des sûretés

A

Register of charges

122
Q

Société immatriculée au RCS

A

Registerer company

123
Q

Immatriculation

A

Registration

124
Q

Destitution

A

Removal

125
Q

Démission

A

Resignation

126
Q

Résolution

A

Resolution

127
Q

Départ à la retraite

A

Retirement

128
Q

Créancier privilégié

A

Secured creditor

129
Q

Créance garantie, protégée

A

Secured debenture

130
Q

Sûreté

A

Security

131
Q

Auto-évaluation

A

Self-assessment

132
Q

Vendre une entreprise en activité

A

Sell a business as a going concern

133
Q

Notification

A

Service/ serve

134
Q

Monter une société

A

Set up a company

135
Q

Action

A

Share

136
Q

Capital par actions

A

Share capital

137
Q

Actionnaire

A

Shareholder

138
Q

Personne exerçant en profession libérale

A

Sole practitioner

139
Q

Entrepreneur d’une entreprise individuelle/ auto-entrepreneur

A

Sole proprietor/ sole trader

140
Q

Solvabilité

A

Solvency/ solvent

141
Q

Droits d’enregistrement et de timbres relatifs aux transactions immobilières

A

Stamp duty land tax (SDLT)

142
Q

Impôt applicable aux transactions portant sur des actions cotées

A

Stamp duty reserve tax (SDRT)

143
Q

Bilan patrimonial

A

Statement of affairs

144
Q

Etat de conformité

A

Statement of compliance

145
Q

Mise en demeure avant assignation à fin de faillite/liquidation

A

Statutory demand

146
Q

Radier

A

Strike off

147
Q

Filiale

A

Subsidiary

148
Q

Convoquer

A

Summon up/ convene

149
Q

Renoncer à une somme d’argent

A

Surrender/ forfeit a sum of money

150
Q

Evitement fiscal

A

Tax avoidance (not in itself a criminal offence)

151
Q

Evasion fiscale

A

Tax evasion (criminal offence)

152
Q

Planification fiscale

A

Tax planning

153
Q

Allègement/ dégrèvement fiscal

A

Tax relief

154
Q

Déclaration d’impôts

A

Tax return form

155
Q

Seuil

A

Threshold

156
Q

Commerce

A

Trade

157
Q

Raison sociale

A

Trading name

158
Q

Société à responsabilité indéfinie et solidaire/ SNC

A

Unlimited company

159
Q

Créancier chirographaire

A

Unsecured creditor

160
Q

Créance non garantie, non protégée

A

Unsecured debenture

161
Q

Taxe sur la valeur ajoutée

A

Value Added Tax (VAT)

162
Q

Faillite personnelle volontaire

A

Voluntary bankruptcy

163
Q

Mise en liquidation volontaire

A

Voluntary liquidation

164
Q

Infraction en col blanc

A

White collar crime

165
Q

Liquider une société

A

Wind up/liquidate a company

166
Q

Jugement de mise en liquidation judiciaire

A

Winding up order

167
Q

Demande d’ouverture d’une procédure de liquidation judiciaire

A

Winding up petition

168
Q

Crédit d’impôt pour travailleurs à bas revenus

A

Working tax credit

169
Q

Négligence sanctionnable (dans la gestion d’une personne morale)

A

Wrongful trading

170
Q

Prêt hypothécaire

A

Mortgage

171
Q

Vendre l’actif de l’entreprise

A

Realize the assets of the company

172
Q

Les produits, les recettes

A

The proceeds

173
Q

Company’s ability to make enough money to stay afloat or avoid bankruptcy

A

Continue as a going concern

174
Q

Rembourser

A

To pay off

175
Q

Compenser une dette avec une autre

A

Set off a debt against another

176
Q

Remettre une dette

A

Write off a debt

177
Q

Frauder

A

Defraud

178
Q

Saisir

A

To distrain

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