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LexiquefinancierFranaisAnglais

A
Absorption

Merger

Acceptationcommerciale

Tradeacceptance

Achats

Purchases

Acompte

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

Acomptesconsentis

Installmentsgranted

Acomptesreus

Installmentsreceived

Actif

Assets

Actifcirculant

Circulatingassets(U.K.)Currentassets(U.S.)

Actifimmobilis

Fixedassets

Actifnet

Equity;networth

Action

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

Actiongratuite

Bonusshare

Actionnaire

Shareholder;stockholder

Actionsmises

Issuedshares(orstock)

Actionslibres

Paidin(orpaiduporfullypaid)stock

Actionsnominatives

Registeredstock(orshare)

Actionsnonmises

Unissuedshares

Actionsordinaires

Ordinaryshares;Commonstock

Actionsprivilgies

Preferredstock

Actionsrachetes(parlentreprise)

Treasurystock(orshares)

Actionsavecvaleurnominative

Parvaluestock

Activersansvaleurnominative

Noparvalue

Actualisation

Discounting

Administrateur

Memberoftheboard

Affectation(dursultat)

Appropriation

Affectation(decharges)

Distribution;allotment;assignment

Agencementsetamnagements

Equipmentandfixtures

Agentdechange

Broker

Amortir

Todepreciate;toredeem;towriteoff

Amortissable

Depreciable

Amortissement(immobilisationscorporelles)

Depreciation

Amortissement(immobilis.incorporelles)

Amortization

Amortissement(remboursement)

Redemption

Amortissementdgressif

Decliningbalance;reducingbalance

Amortissementdunemprunt

Sinking(orredemption)ofaloan

Amortissementlinaire

Straightlinedepreciation

Amortissementscumuls

Accumulateddepreciation

Analystefinancier

Financialanalyst

Annexe

Notes

Annuit

Annuity;annualinstalment

Appointements

Salary

Apportpartieldactif

Assetsbroughtin

Approvisionnements

Supplies

ASSEDIC

Unemploymentfund

Assemblegnraleordinaire(extraordinaire)

Annualshareholdersmeeting(extraordinary)

Association

Partnership

Associs

Partners

Assurance

Insurance

Attributiondactionsgratuites

Freeissueofshares;stockdividend(U.S.)

Autofinancement

Selffinancing

Aval

Endorsement

Avance

Advance

Avanceconsentie/reue

Advancegranted/received

Avoir

Creditmemo(randum)

Avoirfiscal

Taxcredit

B
Bail
Bailleur
Balance
Banque
Banquedaffaires
Banquededpts
Btiments
Bnficeparaction
Bnficedexploitation
Bnficiaire
Besoin
Besoindetrsorerie
Besoinfinancierdexploitation
Besoinenfondsderoulement
Biensdeconsommation
Biensdeproduction
Bilan
Billetordre
Bondutrsor
Bourse
Brevet
Budget
Budgetdinvestissement
Budgetdesapprovisionnements
Budgetdexploitation
Budgetflexible
Budgetdeproduction
Budgetdetrsorerie
Budgetdesventes

Lease
Lessor
Trialbalance
Bank
Investmentbank
Depositbank
Buildings
Earningspershare
Operatingincome;tradingprofit
Payee
Requirement
Cashrequirement
Operatingworkingcapital
Operatingworkingcapital
Consumergoods
Capitalequipment
Balancesheet
(promissory)Note
Treasurybond(orbill);governmentsecurity
StockExchange
Patent
Budget
Capitalexpendituresbudget
Materialsbudget
Operatingbudget
Flexiblebudget
Productionbudget
Cashbudget
Salesbudget

C
Cadre
Cadresuprieur
Caisse
Caissederetraite
CAF(CapacitdAutoFinancement)

Executive
Seniorexecutive
Cashonhand;pettycash
Retirementfund
Cashflow

Capital
Capitalappel
Capitalindividuel
Capitalinvesti
Capitalnonappel
Capitalnonvers
Capitalsouscrit
Capitalvers
Capitaux
Capitauxdurables
Capitauxengags
Capitalisation(boursire)
Capitauxpermanents
Capitauxpropres
Carnetdecommande
Caution
Cautionnement
Centredecot
Centrederesponsabilit
Cessionbail(leaseback)
Cessiondimmobilisations
Chambredecompensation
Charges(passerencharge)
Chargesconstatesdavance
Chargesdiffres
Chargesdexploitation
Chargesdirectes
Chargesexternes
Chargesfinancires
Chargesfixes
Chargesindirectes
Chargesdintrts
Chargespayer
Chargesetproduitsexceptionnels
Chargesrpartirsurplusieursexercices
Chargessociales
Chargesdestructure
Chargesvariables
Chque
Chquecertifi
Chiffredaffaires
Client
Clients(comptes)
Clientsdouteux
Clturedescomptes
Commande
Commanditaire
Commandit
Commissaireauxcomptes
Commissiondesoprationsdebourse
Comptabilit
Comptabilit(enregistrement)
Comptabilitanalytique
Compte
Comptebancaire
Comptecourant
Comptedelexploitant

Capital;sharecapital;capitalstock
Calledupcapital
Sole(orindividual)proprietorship
Capitalinvested
Uncalledcapital
Unpaidcapital
Capitalstocksubscribed
Fullypaid(share)capital;paidincapital
Capital
Investedcapital
Capitalemployed
Capitalization(Marketvalue)
Investedcapital
Shareholdersequity;stockholdersequity
Backlog
Security
Guarantee
Costcenter
Responsibilitycenter
Saleandleaseagreement
Disposalofassets
Clearinghouse
Expenses(toexpense)
Prepaidexpenses
Deferredcharges
Operatingexpenses(orcosts)
Directcost
Externalservices
Financialexpenses
Fixedcosts(orcharges)
Overheadcosts
Bankcharges;interestexpenses;interests
Accruedexpenses
Extraordinaryitems
Deferredcharges
Socialcontribution,welfarecosts,payrolltaxes
Overhead
Variablecosts
Cheque(U.K.)orcheck(U.S.)
Certifiedcheque(U.K.)orcheck(U.S.)
Sales;turnover(U.K.)
Customer
Accountsreceivable
Baddebts
Closingthebooks
Purchaseorder
Limited;dormant;silentorsleepingpartner
Activepartner
Auditor(U.S.);governmentauditor
Securitiesandexchangecommission(U.S.)
Accounting
Bookkeeping
Costaccounting
Account
Bankaccount
Checkingaccount;currentaccount
Ownersdrawingaccount

Comptedersultat

Incomestatement(U.S.)
Profit&lossaccount(U.K.)

Comptescourantsdassocis
Comptesdergularisation
Concession
Conseildadministration
Consolidation
Consolid
Constructions
Contratterme
Contratdesocit

Partnersdrawingaccounts
Adjustments(accounts)
Franchise
Boardofdirectors
Consolidation
Consolidated
Building(s)
Futures
Articlesofagreement(U.K.)
Certificateofincorporation(U.S.)

Contrepartie
Contrlebudgtaire
Cotation
Cote
Cot
Cotisationssociales
Coupon
Coursauplushaut
Coursauplusbas
Coursdernier
Courtterme
Courtage
Courtier
Cot
Cotdachat
Cotdacquisition
Cotcomplet
Cotdirectdemaindoeuvre
Cotdedistribution
Cotfrancsconstants
Cothistorique
Cotmarginal
Cotmoyen
Cotmoyenpondr
CMPR(Cotmoyenpondrdesressources)
Cotnominal
Cotdeproduction
Cotdelaproductionvendue
Cotrel
Cotderevient
Cotstandard
Cotunitaire
Cotvariable
Cotvariable(mthodedu)
Cotsdirects
Crancesclients
Crancesdouteuses
Crancesdexploitation
Crationdevaleur
Crdit
Crditbail

Contra
Budgetarycontrol
Quotation
Price
Quoted;listed
Cf.chargessociales
Coupon
Pricehigh
Pricelow
Pricelatest
Shortterm
Brokerage
Broker
Cost
Costofgoodspurchased
Cost(price);acquisitioncost;deliveredcost
Absorptioncost;absorbingcost
Directlabourcost
Distribution(orselling)expense
Constantmonetaryunitaccounting
Historicalcost
Marginal(orincrementalordifferential)cost
Averagecost
Weightedaveragecost
WACC(WeightedAveragecostofcapital)
Nominalcost
Productioncost
Costofgoodssold
Actualcost
Finalcost
StandardCost
Unitcost
Variablecost
Directcosting(U.S.)Marginalcosting(U.K.)
Directcosts
Tradeaccountsreceivable
Doubtfulaccounts;baddebts
Tradeaccountsreceivable
E.V.A.(EconomicValueAdded)
Credit
Leasing

Crditdecampagne
Crditlaconsommation
Crditcourtterme
Crditdimpt
Crditrelais
Crditrevolving
Crdittemprament
Crditeur

Seasonalloan
Consumercredit
Shorttermloan
Taxcredit
Intermediatecredit
Revolvingcredit(U.S.)
Instalmentcredit
Creditor

D
Dbit
Dbiteur
Dcouvert(bancaire)
Demande
Dpassement
Dpenses
Dpensesdexploitation
Dpensesdinvestissement
Dpt
Dptcourtterme
Dprciation
Dernierentr;premiersorti
Dettes
Dettescourtterme
Dettesdexploitation
Dettesfournisseurs
Detteslongterme
Dettesprovisionnes
Dettesvisvisdestiers
Diffrencesdeconsolidation
Disponibilits
Dissolution(dunesocit)
Dividende
Documentscomptablesdesynthse
Dotationauxamortissements
Dotationauxprovisionspourdprciationdes
comptesdeclients
Droitaubail
Droitdesouscription
Droitdevotedouble
Duredevie

Debitcharge
Debtor
(bank)Overdraft
Demand
Overrun
Expenditures;disbursements
Operatingexpenditures
Capitalexpenditures
Deposit
Shorttermdeposit
Depreciation;wearandtear
Lastin;firstout(L.I.F.O)
Liabilities
Currentliabilities
Accountspayable
Accountspayable;payabletosuppliers
Longtermdebt;longtermliabilities
Accruedexpenses
Liabilitiestooutsiders
Surplusfromconsolidation
Cash(assets)
Dissolution
Dividend
Financialstatements
Depreciationcharge(U.K.);depreciationexpense
(U.S.)
Baddebtsexpense
Lease
Preemptiveright
Doublevotingright
Expectedlife;servicelife;usefullife

E
Ecartdacquisition(consolidation)
Ecartdeconversion
Ecartentrecotstandardetcotrel
Ecartsuractivit
Ecartsurbudget
Ecartsurcotdachat
Ecartsurcothoraire
Ecartfavorable(boni)
Ecartdfavorable(mali)
Ecartsurquantitachete
Ecartdervaluation

Goodwill
Exchangeadjustement
Variancebetweenstandardandactualcosts
Volumevariance;activityvariance
Budgetvariance;spendingvariance
Pricevariance
Laborratevariance
Favorablevariance
Unfavorablevariance
Quantityvariance
Appraisalsurplus;revaluationreserve

Ecartsurrendement
Echance
Echu
Ecriture
Effet
Effetescompt
Effetdelevier
Effetspayer
Effetsrecevoir
Elvationdunominal
Emballages
Emballagesperdus
Emission
Emissionaupair
Emissiondobligations
Emplois
Emprunt
Empruntlongterme
Empruntobligataire
Emprunter
Encours
Endettement
Endettementtotal
Endos
Engagements
Entres/sorties(trsorerie)
Entres/sorties(exploitation)
Enespces
Ennature
Entreprise
Entreprisepersonnelle
Entreprisepublique
Entretienetrparations
Escompte
Escompte
Estimation
Etalon
Etatimptssurlesbnfices
Etatsfinanciers
Evaluation
Excdent
E.B.E.(ExcdentBrutdExploitation)
Exercice(comptable)
Expertcomptable

Labortimevariance;Laborefficiencyvariance
Maturity
Matured;outstanding
Entry
Bill
Billdiscounted
Leverage(U.S.);gearing(U.K.)
Billspayable;notespayable
Billsreceivable;notesreceivable
Raisingofthefacevalue
Containers
Nonreturnablecontainers
Issue
Issueofpar
Issueofdebentures(U.K.)Bondissue(U.S.)
Uses(offunds);fundsapplied
Loan
Longtermloan;loancapital
Debentureloan(U.K.);Bonds(U.S.)
Toborrow
Goods(orwork)inprocess(orinprogress)
Indebtedness
Totalliabilities(orindebtedness)tooutsiders
Endorsement
Commitments
Receipts/paymentsCashreceived/cashpaid
Input/output;purchases/issuances
Forcash
Inkind
Business;company;concern;entreprise
Invidual(orsole;orsingle)proprietorship
Publiccorporation
Maintenanceandrepairs
(purchase)Discount;(sales)discount
(bank)Discount
Estimate;appraisal
Yardstick;standard
Incometaxpayable
Financialstatements
Valuation;appraisal
Excess;surplus
E.B.I.T.D.A.(EarningsBeforeInterest,Tax,
Depreciation&Amortization)
Financialyear;fiscalperiod;accountingperiod
Charteredaccountant(U.K.)
Certifiedpublicaccountant(U.S.)

Exploitation

Operations

F
Facilitsdecaisse
Facture
Faireousoustraiter
Filiale
Financement

Overdraftfacilities
Invoice
Makeorbuy
Subsidiary
Financing

Flux
Fonctions
Fondsdamortissementdesobligations
Fondscommercial
Fondscommundeplacement
Fondsdepropreassureur
Fondspropres

Flow
Functions
Reserveforbondsinkingfund
Goodwill
Investmentfund
Insurancefund
Shareholdersequity;Ownership;proprietorship

Fondsderoulement
Fournisseur
Fournisseurs(comptes)
Fournisseursdquipement
Fournitures
Fractionnementdactions
Frais
Fraisdeconstitution
Fraisdmissiondesobligations
Fraisdtablissement
Fraisgnraux
Fraisdedplacement
Fraisfinanciers(chargesdintrets)
Fraisdepublicit
Fraisderechercheetdedveloppement
Fraisdetransport
Fusion

Workingcapital
Supplier
Accountspayable
Equipmentsuppliers
Supplies
Sharebonus(U.K.);splitup(U.S.)
Expense
Preliminaryexpenses
Bondissuingexpenses
Startupcosts
Overheads
Travellingexpenses
Interest(expenses)
Advertisingexpenses
Researchanddevelopmentexpenses
Transportationcost
Merger

G
Garantie
Gestion
Gestionfinancire

Security
Management;control
Financialadministration;businessfinance(U.S.)

Grandlivre
Groupe

Ledger
Group

H
Heuressupplmentaires
Holding
Honoraires
Horscote

Overtime(hours)
Holdingcompany
Fees
Overthecounter(O.T.C.)

I
Imagefidle

Trueandfairview(U.K.);
Fairpresentation(U.S.)

Immobilisations
Immobilisationsamortissables
Immobilisationscorporelles

Fixedassets
Depreciableassets
Plantandequipment(U.S.);

tangibleassets
Immobilisationsencours
Immobilisationsfinancires
Immobilisationsincorporelles
Immobiliser
Impt
Imptsurlesbnfices(dessocits)

Constructions(orcapitalwork)inprogress
Investments
Intangibleassets
Toincludeintheassets
Tax(ation)
Corporationtax(U.K.);
Corporateincometax(U.S.)

Imptsurlerevenu(personnesphysiques)
Impt;taxesetversementsassimils
Imputation
Incorporationderserves
Indice
Indicedesprix
Instrumentsfinanciers
Intgrationglobale
Interco
Intressement
Intrt
Intrtscomposs
Intrtscourus
Intrtsminoritaires
Intrtssimples
Inventaire/fairelinventaire
Inventairecomptablepermanent
Inventairetournant
Investissement
Investisseurinstitutionnel
Irrcouvrable

Individualincometax(U.S.)
Taxexpenses
Allocation
Incorporationofreserves;Capitalization
Index
Priceindex
Capitalinstruments
Fullconsolidation
Intercompanytransactions
Profitsharing
Interest
Compoundinterests
Accruedinterests
Minorityinterests
Simpleinterests
Inventory;stocktaking/totaketheinventory
Perpetualinventory
Continuousinventory
Investment
Institutionalbuyerorinvestor
Uncollectible

J
Journal

Journal

L
Leaseback(Cessionbail)
Lettredechange
Licence
Lignedecrdit
Liquidation
Liquidits
Location
Locationbail
Logiciel
Loisurlessocitscommerciales
Loyer

Saleandleaseagreement;leaseback(U.S.)
Bill(ofexchange)
Licence
Creditline
Settlement
Liquidassets
Rent
Leasing
Software
Companiesact(U.K.)
Rent

M
Maindoeuvredirecte
Maindoeuvreindirecte

Directlabor
Indirectlabor

Marchandises
Marchaucomptant
Marchofficiel
Marchterme
Marge
Margebrute
M.B.A.(MargeBrutedAutofinancement)
Margecommerciale
Margesurcotsdactivit
Margesurcotsdirects
Margesurcotsvariables
Margedescurit
Margeoprationnelle
Marque
Marquedpose
Matrieletoutillage
Matrieldebureauetmatrielinformatique
Matrieldetransport
Matiresconsommables
Matirespremires
Miseenquivalence(consolidation)
Misehorsservice(duneimmobilisation)
Mobilier
Mobilisation
Moinsvaluedecession
Montantimposable
Moyennemobile
Moyennepondre

Merchandise(s)
Spotmarket
Officialmarket
Futuresmarket
Margin
Grossmargin(U.S.)Grossprofit(U.K.)
Cashflow
Grossmargin(U.S.)Grossprofit(U.K.)
Variablemargin
Netmarginalincome
Contributionmargin
Marginofsafety
E.B.I.T.(EarningsBeforeInterest&Tax)
Trademark
Registeredtrademark
Machineryandequipment
Officeequipmentanddataprocessingequipment
Motorvehiclesanddeliveryequipment
Consumablesupplies
Rawmaterials
Equitymethod
Discard;abandonment
Furniture
Discounting
Lossonsaleofequipment;capitalloss
Taxableamount
Movingaverage
Weightedaverage

N
Ngociable
Nomenclaturecomptable
Nominal
Nonvaleurs

Marketable;negotiable
Accountingschedule
Par
Fictitiousassets

O
Obligataire
Obligation
Obligationamortie
Obligationconvertible
Obligationgarantie
Obligationlots
Obligationparticipante
Offre
Offredachat(faireune)
Offrepubliquedachat(O.P.A)
Oprationsexceptionnelles
Oprationsfinancires
Ordinateur
Outillageindustriel

Bondholder
Debenture(U.K.);Bond(U.S.)
Redeemedbond(ordebenture)
Convertiblebond
Guaranteedbond(U.S.)
Prizebond
Participatingbond
Supply
Abid(tomake)
Takeoverbid(T.O.B)
Extraordinaryitems
Interest
Computer
Machinetool

P
Part

Share

Participation
Participation(dessalaris)
Participationscroises
Passif(s)
Passifcirculant
Passifexterne
Paydavance
Primtredeconsolidation
Personnel
Perte
Pertesetprofits
Pertesetprofitssurexercicesantrieurs
Picejustificative
Picesderechange
Plandamortissement
Plancomptable
Plandecomptes
Plandefinancement
Plandetrsorerie
Planification
Plusvalue
Plusvaluedecession
Pointmort
Politique
Porteur
Prlvement
Premierentr;premiersorti
Prt
Prvisions
Prvisionslongterme
Primesdmission;defusion;dapport

Investment;affiliateorassociatedcompany
Profitsharing(legal)
Interlockinginvestments
Liabilitiesandequity;equities
Currentliabilities
Liabilities
Prepaid
Consolidatedcompanies
Staff
Loss
Profitandloss
Prioryearadjustments
Voucher
Replacements
Fixedassetrecordanddepreciationtable
Systemofaccounts
Chartofaccounts
Financingplan
Cashforecast
Planning
Appreciation;unearnedincrement
Gainonsaleofequipment;capitalgain
Breakevenpoint
Policy
Bearer
Levy
Firstin;firstout(F.I.F.O)
Loan
Forecast;estimate
Longrangeforecast
Additionalpaidincapital(U.S.);sharepremiums
(U.S.)

Primedassurance
Primedmissiondactions
Primedmissiondobligations
Primederemboursementdesobligations
Prisedeparticipation
Prix
Prixcatalogue
Prixdumarch
Prixdeventeaudtail
Production
Productionencours
Produitsetchargesexceptionnels
Productivit
Productionstocke
Produits
Produitsdescessionsdlmentsdactifimmobilis
Produitsconstatsdavance
Produitsencours
Produitsdexploitation
Produitsexceptionnels
Produitsfinanciers
Produitsfinis
Produitshorsexploitation

Insurancepremium
Premiumonstockissue
Premiumonbonds
Redemptionpremium;bondsinkingfundpremium
Acquisition;investment
Price
Listprice
Marketvalue(orprice);currentprice
Retailsellingprice
Output
Workinprocess
Extraordinaryitems
Productivity
termeintraduisible[1]
Revenue
Surplusfromsaleof(fixed)assets
Deferredrevenue(orincome)
Goodsinprocess
Operatingrevenue(orincome)
Extraordinaryincome(rarementutilis)
Financialincome
Finishedgoods;finishedproducts
Nonoperatingrevenue

Produitsintermdiaires
Produitsdesparticipations
Produitsrecevoir
Produitsrsiduels(dchetsetrebuts)
Profit
Profitabilit(rentabilitdexploitation)
Provision
Provisionpourdprciation
Provisionpourdprciationdescomptesdeclients

Intermediateproducts
Investmentsincome
Incomereceivable
Scrapandwaste
Profit
Profitability
Provision(U.K.);allowance(U.S.)
Reserve(orallowance)fordepreciation
Allowancefordoubtful
accounts(U.S.)

Provisionpourdprciationdesstocks
Provisionpourdprciationdestitres
Provisionpourimpt

Reserveforinventorylosses
Reserveforlossoninvestments
Deferredtaxation(U.K.)
Reserveforrenewalsandreplacements

Provisionpourrenouvellementdesimmobilisations
Provisionspourrisques
Provisionsrglementes
Prudence(principede)

Reserveforcontingencies;contingencyreserve
termeintraduisible[2]
Conservatism

Rabais

Allowance

Rabais;remises;ristournes

Allowances,discountsandrebates

Rapportdescommissairesauxcomptes

Auditorsreport

RapportdegestionduConseildAdministration

Reportofthedirectors;Managementsreport

Rapprochementbancaire(tatde)

Bankreconciliation(statement)

Ratio

Ratio

Recettes

Receipts

Rductionssurventes

Salesreductions

Rescompte

Rediscount

Revaluation

Revaluation

Rgularisation(comptesde)

Adjustments

Relevdecompte

Statementofaccount

Relevdecomptebancaire

Bankstatement

Remboursement

Repayment;redemption;principalpayment

Remboursementdactions

Redemptionofstock

Remise

Tradediscount

Rendement

Yield;return

Rentabilit

Profitability;payoff(U.S.)

Rentabilitdescapitauxengags

Returnoncapitalemployed(ROCE)

Rentabilitdexploitation

Profitability

Rentabilitduninvestissement

Returnoninvestment

Rentabilitconomique

Returnonnetassets(RONA)

Rpartition

Apportionment

Rpartitiondesrsultats

Appropriationofprofits(U.K.);ofnetincome
(U.S.)

Report(comptabilit)

Carriedforward;broughtforward

Report(bourse)

Contango

Reportnouveau

Unappropriatedretainedincome;orearnings

Reprisessurprovisions

Depreciationwrittenback

Rservelgale

Legalreserve

Rservespcialederevaluation

Appraisalsurplus

Rservestatutaire

Statutoryreserve

Rserves(aprsaffectation)

Earnedsurplus;retainedincomeorearnings

Rservesetreportnouveau

Retainedearnings

Responsabilitillimite

Unlimitedliability

Responsabilitlimite

Limitedliability

Ressources

Sources;fundsreceived

Rsultat

Netincome(orloss)

Rsultatavantimpts

Pretaxprofit

Rsultatdexploitation

Tradingprofit;operatingresultorincome(U.S.);
E.B.I.T.

Rsultatnondistribu

Retainedprofit;orearnings;orincome

Retenue(sursalaire)

Withholding

Retraitdactif

Withdrawalofasset;retirement

Retraitement

Restatement

Revenu

Income

Ristourne

Rebate

Risqueoprationnel

Businessoroperatingrisk

Rotation

Turnover

Rotationdescapitaux

Capitalemployedturnover

Rotationdustock

Stockturnover(U.K.);Inventoryturnover(U.S.)

S
Salaires
Salaires;appointementsetcommissions
Seuilderentabilit
Sensibilitoprationnelle
Sigesocial
Significatif
Situationfinancire
Situationnette
Situationdetrsorerie
Socit
Socitparactions
Socitaffilie
Socitanonyme

Wages
Wages;salariesandcommissions
Breakevenpoint
Operatingleverage
Headoffice
Material
Financialcondition;financialposition
Capital;networth;stockholdersequity
Cashposition
Company;Corporation;Partnership;Society;
Association
Jointstockcompany(U.K.)Corporation(U.S.)
Associatedcompany
Publiccompany(U.K.);publiclyownedcorporation
(U.S.)

Socitdecautionmutuelle
Socitcooprative
Socitencommanditesimple
Socitencommanditeparactions
Socitdconomiemixte
Socitimmobilire
Socitdinvestissementcapitalvariable
(S.I.C.A.V)
Socitmre
Socitnationale(ounationalise)
Socitennomcollectif
Socitenparticipation
Socitdepersonnes
Socitresponsabilitlimite
Solde
Soldedbiteur

Mutualguaranteesociety
Cooperativesociety
Limitedpartnership(U.K.)
Partnershiplimitedbyshares(U.K.);jointstock
company(U.S.)
Mixedcorporation(U.S.)
Realestatecompany
Mutualfunds(U.S.);Unittrust(U.K.)
Parentcompany
Publiccorporation
Generalpartnership(U.K.)
Jointventure
Partnership
Limitedliabilitycompany;privatecompany(U.K.)
Balance
Debitbalance

Soldecrditeur
Solvabilit
Souscriredesactions
Soustraitance
Statuts

Creditbalance
Solvency;creditrating
Toapplyforshares
Subcontracting
Memorandumandarticlesofassociation(U.K.)
Corporationcharter(U.S.)

Stock
Stockfinal
Stockinitial
Subvention
Subventiondexploitation
Subventiondinvestissement(dquipement)
Survaleur(consolidation)
Syndicat(consortium)
Syndicat(professionnel)
Systmecomptable

Stock(U.K.);Inventory(U.S.)
Ending(orclosing)inventory;stockonhand
Beginning(orinitial)inventory;openingstock
Grant
Revenuegrant
Investmentgrant
Goodwill
Syndicate
Union
Systemofaccounts;accountingsystem

T
Tableaudebord
Tableaudefinancement
Tableauderpartition

Managementchart
Cashflowstatement;Statementofcashflows
Scheduleofallocation

T.P.F.F(TableauPluriannueldesFluxFinanciers) termeintraduisiblespcifiquementfranais!
Taux
Tauxdamortissement
Tauxdechange
Tauxdintrt
Taxe
Taxesurlechiffredaffaires
Tempsstandard
Tendance
Terrain(s)
Tireur
Tir
Titresdeplacement

Rate
Depreciationrate
Rateofexchange
Rateofinterest
Tax
Salestax
Standardlabortime
Trend
Land
Drawer
Drawee
Shortterminvestments;marketablesecurities

Titresdeparticipation
Traite
Transfert
Transportssurachats
Transportssurventes
Travauxencours
Trimestre
T.V.A.(TaxesurlaValeurAjoute)

Longterminvestments;investmentsecurities
Draft
Transfer
Freightin;transportationin
Freightout;transportationout
Workinprogress
Quarter
V.A.T(ValueAddedTax)

U
Unitduvre
Costunit
Unitduvre(cotdel)
(predetermined)Overheadcostrate
URSSAF(UnionpourleRecouvrementdes
Socialsecuritycontributioncollectionoffice
cotisationsdelaScuritSocialeetdesAllocations

Familiales)
Usine
Usure(dunbien)

Factory
Wearandtear

V
Valeuractualise
Valeuractuellenette(V.A.N.)
Valeurajoute
Valeurdassurances
Valeurbrute
Valeurlacasse
Valeurcomptable
Valeurdinventaire
Valeurdeliquidation
Valeurdemarch
Valeurmathmatiquedelaction
Valeurmobilire
Valeurnettecomptable
Valeurnominale
Valeurderemplacement
Valeurrsiduelle
Valeurs
Valeursadmiseslacote
Valeurdisponibles
Valeursmobilires
Valeursmobiliresimmobilises
Valeursmobiliresdeplacement

Discountedcashvalue
Currentvalue;presentvalue
Valueadded
Insurablevalue
Grossbookvalue
Scrapvalue
Bookvalue;carryingvalue
Currentvalue
Breakupvalue
Marketvalue
Bookvaluepershare
Security
Netbookvalue
Parvalue;facevalue;nominalvalue
Replacementvalue
Salvagevalue;residualcost
Securities
Quotedsecurities
Cashassets
Investments;securities
Investmentsecurities;longterminvestments
Marketablesecurities;shortterminvestments

Valeursralisables
Valorisationdesstocks
Variationdestock
Venteaucomptant
Ventecrdit
Venteaudtail
Venteengros
Ventes
Ventesbrutes
Ventesnettes
Ventilation
Vieutile(duneimmobilisation)
Virement

Quickassets
Inventorycostingorvaluation
termeintraduisible[3]
Cashsale
Creditsale;saleonaccount
Retail
Wholesale
Sales
Grosssales
Netsales
Breakdown
Usefullife;averagelife;servicelife
Transfer

AnglaisFranais
A
Abovepar
Absorptioncost
Accelerateddepreciation
Acceptance
Account
Accounting

Audessusdunominal
Cotcomplet
Amortissementacclr
Acceptation
Compte
Comptabilit

Accountingperiod
Accountingsystem
Accountingunit
AccountspayableTrade
AccountspayableNontrade
AccountsreceivableTrade
AccountsreceivableNontrade
Accrualbasis

Exercicecomptable
Systmecomptable
Unitcomptabledexploitation
Dettesdexploitation
Detteshorsexploitation;Dettesdiverses
Crancesdexploitation
Cranceshorsexploitation;Crancesdiverses
Chargesengages(comptabilitdetrsorerie)

Accruedexpenses;Accruals
Accruedinterests
Accumulateddepreciation
Acquisitioncost
Acquisitions
Actual
Actualvalue
Additionalpaidincapital
Adjustments(accounts)
Administrativeexpenses
Advertisingexpenses
Affiliatedcompany
Agingbalance

Chargespayer;dettesprovisionnes
Intrtscourus
Amortissementscumuls
Cotdacquisition
Acquisitions;investissements
Rel
Valeurrelle
Primesdmission;defusion;dapport
Comptesdergularisation
Chargesadministratives
Fraisdepublicit
Socitapparente
Balancege(crancesclientsclasses/anciennet)

Allocation
Allotmentofshares
Allowance(1)
Allowance(2)
Allowance(3)
Allowance(4)
Allowancefordoubtfulaccounts
Amortization
Annualreport
Annuity
Apportionment
Appraisal
Appraisalsurplus(U.S.)
Appreciation
Appropriation
Articlesofincorporation(U.S.)
Assets
Associatedcompany(U.K.)
Atpar
Auditor
Auditorsreport
Authorizedcapitalstock(U.S.)
Averagecost

Imputation
Attributiondactions
Tolrance(cartadmis)
Rabais
Allocation;indemnit
Provision
Provisionpourdprciationdescomptesdeclients
Amortissement(incorporel)
Rapportannuel
Annuit
Rpartition
Evaluation;estimation
Ecartourservespcialedervaluation
Plusvalue
Affectation;rpartition
Statuts
Actif(s)
Socitaffilie;participation
Aupair;valeurnominale
Commissaireauxcomptes
Rapportdescommissairesauxcomptes
Capitalautoris(parlesstatuts)
Cotmoyen

B
Backlog
Baddebtexpense

Carnetdecommandes
Dotationauxprovisionspourdprciationdes
comptesdeclients

Balance
Balancesheet
Bankaccount
Bankoverdraft
Bankreconciliation
Bankstatement

Solde
Bilan
Compteenbanque
Dcouvertbancaire
Rapprochementbancaire
Relevdecomptebancaire;Situationdecompte

Bearer
Bearerbond
Beginninginventory
Belowpar
Billofexchange
Billsdiscounted
Boardofdirectors
Bond(U.S.)
Bondissue
Bondholder
Bonusshare
Bookvalue
Bookvaluepershare
Bookkeeping
Borrowing
Breakdown
Breakevenpoint
Breakupvalue
Broker
Budget
Budgetarycontrol
Building
Businessfinance
Businessrisk
Business(saleofa)

Porteur
Obligationauporteur
Stockinitial
Audessousdupair
Lettredechange
Effetsescompts
Conseildadministration
Obligation
Emissiondobligations
Obligataire
Actiongratuite
Valeurcomptable
Valeurmathmatiquedelaction
Comptabilit
Emprunt
Ventilation
Seuilderentabilit;Pointmort
Valeurdeliquidation
Courtier;agentdechange
Budget
Contrlebudgtaire
Construction;btiment
Gestionfinancire
Risqueoprationnel
Activit(cessiondune)

C
Callpremium
Calledupcapital
Capital
Capitalemployedturnover
Capitalequipment
Capitalexpenditures
Capitalexpendituresbudget
Capitalgain
Capitalinstruments
Capitallease
Capitalloss
Capitalreserves(U.K.)
Capitalstock
Capitalization
Capitalized
Carryback
Carryforward
Carryingvalue
Cash
Cashassets
Cashbasis

Primederemboursement(obligations)
Capitalappel
Capital;capitaux
Rotationdescapitauxengags
Biensdeproduction
Investissements
Budgetdinvestissement
Plusvaluedecession
Instrumentsfinanciers
Leasingfinancier
Moinsvaluedecession
Primesetrservesnondistribuables
Capital(social)
Incorporationderserves
Portlactif,Activ
Reportenarrire
Reportenavant
Valeurcomptable
Trsorerie;disponibilits;caisse
Disponibilits;valeursdisponibles
Comptabilitdetrsorerie

Cashbudget
Cashcollection
Cashdiscount
Cashequivalents
Cashflow
Cashflowstatement
Cashforecast
Cashpayment
Cashposition
Cashrequirement
Cashsales
Certificateofincorporation
Certifiedcheck(U.S.)orcheque(U.K.)
Certifiedpublicaccountant(U.S.)
Chairman

Budgetdetrsorerie
Entredetrsorerie
Escompte
Placementscourtterme
Fluxdetrsorerie
Tableaudeflux
Plandetrsorerie
Sortiedetrsorerie
Situationdetrsorerie
Besoindetrsorerie
Ventesaucomptant
Contratdesocit;statuts
Chquecertifi
Expertcomptable
P.D.G.ouPrsidentConseildAdministration

Charteredaccountant(U.K.)
Chartofaccounts(U.S.)
Check(U.S.)
Cheque(U.K.)
Circulatingassets(U.K.)
Clearinghouse
Closingstock
Commitment
Commitmentsandcontingencies
Commonstock
Companiesact(U.K.)
Compoundinterest
Computer
Conservatism
Consistency
Consolidation(1)
Consolidation(2)
Consumer
Consumercredit
Consumergoods
Contingency
Continuousinventory
Continuingoperations
Contra
Contributedcapital
Contributionofcapital
Contributionmargin
Control
Controllablevariance
Convertiblebond
Corporationcharter(U.S.)
Corporationtax(U.S.)
Cost
Costcenter
Costcontrol
Costofgoodsmanufactured
Costofgoodssold
Costofidleness;costofidlecapacity
Costofmaterialconsumed
Costofsales

Expertcomptable
Plandecomptes
Chque
Chque
Actifcirculant
Chambredecompensation
Stockfinal
Engagement
Engagementsetrisquesinscritshorsbilan
Actionsordinaires;capital
Loisurlessocitscommerciales
Intrtcompos
Ordinateur
Prudence(rgle)
Permanence(desmthodescomptables)
Fusion
Consolidation
Consommateur
Crditlaconsommation
Biensdeconsommation
Risque;ventualit
Inventairetournant
Oprationscourantes
Contrepartie
Apports
Apportpartieldactif
Margesurcotsvariables
Matrise
Ecartsurrendement
Obligationconvertible
Statuts
Imptsurlesbnfices(dessocits)
Cot;cothistorique
Centredecot;unitdegestion
Matrisedescots
Cotdeproduction
Cotdelaproductionvendue
Cotdelasousactivit
Cotdesmatirespremiresconsommes
Cotdeproductiondesproduitsvendus

Costunit
Costing
Covenant
Creditbalance
Creditline
Creditmemo(randum)
Creditrating
Creditsale
Creditor
Currentaccount
Currentassets
Currentliabilities
Currentmaturityoflongtermdebt
Currentratio=currentassets

Unitdoeuvre
Valorisation
Clauserestrictive
Soldecrditeur
Lignedecrdit
Avoir
(degrde)Solvabilit
Ventecrdit
Crditeur;crancier
Comptecourant
Actifcirculant
Passifcirculant;dettescourtterme
Echancemoinsdunandunempruntlong
terme
Ratiodeliquidit

currentliabilities
Currentprice
Currentvalue
Customer
Cutoff

Prixdumarch
Valeuractuelle
Client
Principedesparationdesexercices

D
Debenture
Debentureloan(UK)
Debit
Debitbalance
Debt
Debttoequityratio=totalliabilities

Obligation(UK)Obligationnongarantie(US)
Empruntobligataire
Dbit;Dbiteur
Soldedbiteur
Crance;Dette
Ratiodendettement

totalequity
Debtor
Decliningbalance
Deferredcharges
Deferredrevenue(orincome)
Deferredtaxes
Deliveredcost
Deposit
Depositbank
Depositsonorderreceived
Depreciableassets
Depreciation
Depreciationcharge
Depreciationexpense
Depreciationrate
Directcosting(U.S.)
Directcosts
Directlabourcost
Director
Discard
Disclosures
Discount
Discountedbill

Dbiteur
Amortissementdgressif
Chargesdiffres
Produitsconstatsdavance
Imptdiffr
Cotdacquisition
Dpt
Banquededpts
Acomptesreus
Immobilisationsamortissables
Amortissement
Dotationauxamortissements
Dotationauxamortissements
Tauxdamortissement
Mthodeducotvariable;Directcosting
Cotsdactivit;chargesdirectes
Maindoeuvredirecte
Administrateur
Misehorsservice
Annexe(auxdocumentsdesynthse)
Rduction;remise;escompte
Effetescompt

Discountedcashvalue
Discounting(1)
Discounting(2)
Discountinuedoperatings
Disposalofassets
Disposalvalue
Dividend
Doubtfulaccount
Draft
Drawee
Drawer
Drawingaccount

Valeuractualisedunfluxdetrsorerie
Mobilisation
Actualisation
Charges&produitsconcernantuneactivitarrte
Cessiondimmobilisations
Valeurrsiduelle
Dividende
Crancedouteuse
Traite
Tir
Tireur
Comptecourant(dassoci)

E
Earmark
Earnedsurplus
Earningspershare(E.P.S.)
EBIT(EarningsBeforeInterestandTax)
EBITDA(EarningsBeforeInterest,Tax,
DepreciationandAmortization)
Endinginventory
Endorsement
Entry
Equipment
Equity
Equity(method)
Equityownership(U.S.)
Equitysecurity
Estimate
Estimatedusefullife
E.V.A.
Excess
Executive
Expected
Expenditure
Expense
Extraordinaryitems

Affecter
Rservesetreportnouveau
Bnficeparaction
MargeoprationnelleouRsultatdexploitation
ExcdentbrutdExploitation
Stockfinal
Endos;aval
Ecriture
Matriel;quipement
Droit;actifnet
Miseenquivalence(consolidation)
Capitauxpropres;situationnette
Actionordinaire
Estimation
Duredevie(duneimmobilisation)
Crationdevaleur
Excdent
Cadredirigeant
Duredevie
Dpense
Charge;Frais
Oprationstrsexceptionnelles

F
Facevalue,Faceamount
Valeurnominale,Principal(dunemprunt)
Factory
Usine
Fairpresentation(U.S.)
Imagefidle
FASB(FinancialAccountingStandardsBoard)(US) Organismequimetlesnormescomptables
amricaines
Favorablevariance
Ecartfavorable(boni)
Fee
Honoraire
Fictitiousassets
Actifsfictifs;nonvaleurs
Fifo(Firstin,Firstout)
Premierentr;premiersorti
Financialaccounting
Comptabilit
Financialcondition
Situationfinancire
Financialincome
Produitsfinanciers
Financialposition
Situationfinancire
Financialstatements
Documentscomptablesdesynthse
Financing
Financement
Finishedproducts(orgoods)
Produitsfinis

Fiscalperiod
Fixedassets
Fixedcost(orcharge)
Fixtures
Flexiblebudget
Flow
Forcash
Forecast
Franchise
Freecashflow

Freehold
Freightin
Freightout
Fullypaid
Fullysubscribed
Fundeddebt
Future

Exercicecomptable
Immobilisations;actifimmoblis
Chargefixe
Amnagements;Agencements
Budgetflexible
Flux
Enespces
Prvision
Concession
Cashflowlibre:rsultatdexploitationaprsimpt
thorique(NOPAT)majordesamortissementset
minordesinvestissementsetdesvariationsdu
BFE)
Entouteproprit
Transportssurachats
Transportssurventes
Entirementpay
Entirementsouscrit
Detteslongterme
Contratterme

G
Principescomptablesgnralementadmis
GAAP(GenerallyAcceptedAccountingPrinciples)
Gainondisposal
Gearing
Generalpartnership
Generalexpenses
Goingconcern
Goods
Goodsinprocess
Goodwill
Grant
Grossbookvalue
Grossmargin;Grossprofit
Grosssales
Guarantee
Guarantedbond
Guarantor
Guaranty

Plusvaluedecession
Effetdelevier
Socitennomcollectif
Fraisgnraux
Entrepriseenactivitnormale;enordredemarche
Biens;marchandises;produits
Produitsencours
Fondscommercial;survaleur
Subvention
Valeurbrute
Margebrute;margecommerciale
Ventesbrutes
Garanti;garantie;cautionnement
Obligationgarantie
Garant
Garantie;aval

H
Headoffice
Historicalcost

Sigesocial
Cothistorique;cotdachat

IASB(InternationalAccountingStandardsBoard)

Organismequimetlesnormescomptables
internationales

IFRS(InternationalFinancialReportingStandards)
Normescomptablesinternationales

Income
Incomefrom(oron)investments
Incomefromsales
Incomestatement
Incometax(individual)
Incometax(corporate)
Incometaxexpense
Incometaxpayable
Increment
Indebtedness
Index
Indirectlabor
Individualproprietorship
Indorsement
Initialcapitalexpenditure
Initialinventory
Inkind
Input
Instalment(U.K.);Installment(U.S.)
Instalmentcredit
Institutionalbuyer(orinvestor)
Insurance
Insurancefund
Insurancepremium
Intangibleassets
Interest(expense)
Interlockinginvestments
Inventories
Inventory
Inventoryturnover
Investedcapital
Investment
Investmentbank
Investmentfund
Investmentgrant
Investmentincome
Investments
Invoice
Issue
Issuedshares(orstock)

Revenu
Revenusduportefeuilletitres
Produitdesventes
Comptedersultat
Imptsurlerevenu(personnephysique)
Imptsurlesbnfices(socit)
Imptssurlesbnfices(comptedersultat)
Etat;imptsurlesbnfices(bilan)
Augmentation;Accroissement
Endettement
Indice
Maindoeuvreindirecte
Entreprisepersonnelle
Endos;aval
Fraisdepremiertablissement
Stockinitial
Ennature
Entres
Acompte;versementchelonn
Crdittemprament
Investisseurinstitutionnel
Assurance
Provisiondepropreassureur
Primedassurance
Immobilisationsincorporelles
Chargesdintrts;fraisfinanciers
Participationscroises
Stocks
Inventaire;Stock(U.S.)
Rotationdustock
Capitauxpermanents
Investissement;Participation
Banquedaffaires
Fondscommundeplacement
Subventiondinvestissement
Produits(financiers)desparticipations
Titresdeparticipation;Valeursmobilires
Facture
Emission
Actionsmises

J
Jointstockcompany
Jointventure

Socitparactions
Socitenparticipation

L
Labor(U.S.)Labour(U.K.)
Laborratevariance
Labortimevariance
Land
Leasehold
Leasing(Capitallease)
Ledger
Lessee,Lessor
Leverage

Maindoeuvre
Ecartsurcothoraire
Ecartsurrendement
Terrain(s)
Bienloubail
Crditbail
Grandlivre
Loueur,Bailleur
Effetdelevier

Levy
Liability
Liabilities
Liabilitiestooutsiders
Lifo(Lastin,Firstout)
Limitedliability
Limited(Liability)partnership(U.K.)
Liquidassets
Listprice
Listed
Loan
Loancapital
Longrangeforecast
Longtermdebt
Longtermliabilities
Loss
Lossondisposal
Lowerofcostormarket(L.C.M.)

Prlvement
Responsabilit;Dette
Dettes;Passif
Endettementtotal
Dernierentr;Premiersorti
Responsabilitlimite
Socitencommandite
Liquidits
Prixcatalogue
Cot
Prt;Emprunt
Empruntslongterme
Prvisionslongterme
Detteslongterme
Detteslongterme
Perte
Moinsvaluedecession
Valorisationdesstocks(cotderevientprovision
pourdprciation)

M
Machineryandequipment
Maintenanceandrepairs
Makeorbuy
Management
Managementaccounting
Managementchart
Margin
Marginofsafety
Marginalcost(U.S.)
Marginalcosting(U.K.)
Marginalincome
Marketvalue(orprice)
Markettobookratio

Matrieletoutillage
Entretienetrparations
Faireousoustraiter
Direction
Gestion
Tableaudebord
Marge
Margedescurit
Cotmarginal
Mthodeducotvariable;Directcosting
Margesurcotsvariables
Prixdumarch
Coursdelaction
Valeurnominale

Marketable
Marketablesecurities
Matching(concept)
Materialsbudget
Maturing
Maturingportionoflongtermdebt
Maturity
Memorandumandarticlesofassociation(U.K.)
Merchandise(s)
Merger
Miscellaneous
Minorityinterests
Movingaverage
Mutualfund(U.S.)

Ngociable
Valeursmobiliresdeplacement
Rattachement(descotsauxproduits)
Budgetdesapprovisionnements
Quivientchance
Partieexigiblemoinsdunandunemprunt
Echance
Statuts;Acteconstitutif
Marchandises
Fusionabsorption
Divers
Intrtsminoritaires
Moyennemobile
Sicav

N
Netbookvalue

Valeurnettecomptable

Netcurrentassets
Netincome
Netincomepershare
Netmarginalincome
Netsales
Networkingcapital
Networth
Nonoperatingrevenue
Noparvalue(capital)stock(U.S.)
NOPAT(NetOperatingProfitAfterTax)
Notespayable
Notesreceivable

Fondsderoulementnet
Rsultat
Bnficenetparaction
Margesurcotsdirects;Margesemibrute
Ventesnettes
Fondsderoulementnet
Situationnette
Produitshorsexploitation
Actionssansvaleurnominale
Rsultatdexploitationaprsimpt
Effetspayer
Effetsrecevoir

O
Officeequipment
Opencredit
Openingstock
Operatingbudget
Operatingexpenses
Operatingincome(orprofit)
Operatinglease
Operatingleverage
Operatingrevenue
Operatingworkingcapital
Operations
Organizationcosts
Outlay
Output
Outstanding
Overthecounter(U.S.)
Overdraft
Overhead(s)
Overheadcostrate
Overrun
Overtime(hours)
Ownersequitydrawingaccount

Matrieldebureau
Crditdcouvert
Stockinitial
Budgetdexploitation
Chargesdexploitation
Rsultatdexploitation
Location
Sensibilitoprationnelle
Produitsdexploitation
BesoinFinancierdExploitation(B.F.E.)
Exploitation
Fraisdtablissement
Dpense
Sorties;Production
Echu
Horscote
Dcouvert
Fraisgnraux;Chargesdestructure
Cotdelunitduvre
Dpassement
Heuressupplmentaires
Comptedelexploitant

P
Paidincapital
Paidinsurplus
Parvalue
Parvaluestock(U.S.)
Parentcompany
Participatingbond
Partners
Partnersdrawingaccounts
Partnership
Patent
Paybackmethod
Payee
Payments
Payoff(U.S.)
Payroll
Payrolltaxes
Periodcosts

Capitaletprimeslies
Primesliesaucapitalsocial
Valeurnominale
Actionsayantunevaleurnominale
Socitmre
Obligationparticipante
Associs
Comptescourantsdassocis
Socitdepersonnes
Brevet
Mthodedudlaidercuprationducapitalinvesti
Bnficiaire
Dpenses;sorties
Rentabilit
Salaires
Chargessociales
Cotsdestructureindirects

Periodicinventory
Perpetualinventory
Pershare
Pettycash
Planning
Plantandequipement(U.S.)
Policy
Predeterminedcost
Preferredstock
Preliminaryexpenses
Premium
Premiumonbonds
Preoperatingcosts
Prepaid
Prepaidexpenses
Presentvalue
President(U.S.)
Pretaxprofit
Price
Priceearningratio(P.E.R.)
Priceindex
Pricevariance
Primecost
Principalpaymentondebt
Prioryearadjustments
Privatecorporation(U.S.)
Prizebond
Proceeds
Processcosting
Processing(1)
Processing(2)
Productionbudget
Productioncost
Productiondepartment
Profit
Profitandlossaccount(P&L)(U.K.)
Profitsharing
Profitability
Proformastatements
Promissorynote
Property;plantandequipment(U.S.)
Proprietorship
Proxy
Publiccompany
Publiccorporation
Publiclyownedcorporation(U.S.)
Purchase

Inventaireintermittent
Inventairepermanent
Paraction
Caisse
Planification
Immobilisationscorporelles
Politique
Cotprtabli
Actionsprivilgies
Fraisdeconstitution
Prime
Primedmissiondobligations
Fraisdtablissement
Paydavance
Chargesconstatesdavance
Valeuractuelle(actualise)
Directeurgnral
Rsultatavantimpt
Prix;cours;cote
Ratiocours/bnfice
Indicedesprix
Ecartsurcotdachat
Cotsdirectsdeproduction(matiresetmain
doeuvre)
Remboursementdemprunt
Pertesetprofitssurexerciceantrieur
Socitanonyme
Obligationlots
Produits(dunevente)
Mthodedecotscomplets(imputationparcentres
defrais)
Production;transformation
Traitement(informatique)
Budgetdelaproduction
Cotdeproduction
Centreprincipal
Profit;bnfice
Comptedersultat
Participation;intressement(dessalaris)
Rentabilit
Comptesproforma
Billetordre
Immobilisationscorporelles
Fondspropres;situationnette;actifnet
Pouvoir(A.G.)
Socitanonyme
Socitnationale(ounationalise);Entreprise
publique
Socitanonyme(cote)privatelyowned
Achat

Q
Quantityvariance
Quickassets
Quotation
Quoted

Ecartsurquantitachete
Valeursralisablesetdisponibles
Cours;cotation;cote
Cot

Quotedsecurities

Valeursadmiseslacote

R
Rate
Rateofexchange
Rateofinterest
Ratio
Rawmaterial(s)
Realestatecompany
Rebate
Recapitalization
Receipt(1)
Receipt(2)
Redeem
Redeemedbond(ordebenture)
Redemptionpremium
Redemptionofstock
Rediscount
Reducingbalancedepreciation
Registeredstock(orshares)
Reorganization(U.S.)
Repairsandmaintenance
Repayment
Replacementvalue
Replacements
Reportoftheauditors
Reportofthedirectors
Researchanddevelopment
Reserveforbaddebts
Reserveforcontingencies
Reserveforinventorylosses
Residualcost(orvalue)
Resources
Responsabilityaccounting
Responsabilitycenter
Retail
Retainedearnings(orincome)
Retirement(ofanasset)
Return(1)
Return(2)
Return(3)
Returnonassets(R.O.A.)
Returnonequity(R.O.E.)
Returnoninvestment
Revaluationreserve(orsurplus)
Revenuereserves(U.K.)
Revenues
Revolvingcredit(U.S.)

Taux
Tauxdechange
Tauxdintrt
Ratio
Matirespremires
Socitimmobilires
Ristourne
Modificationducapitalsocial
Recette;entre
Reu;quittance
Amortir;rembourser
Obligationamortie
Primederemboursementdesobligations
Remboursementdactions
Reescompte
Amortissementdgressif
Actionsnominatives
Assainissementfinancier
Rparationsetentretien
Remboursement
Valeurderemplacement
Picesderechange
Rapportdescommissairesauxcomptes
Rapportduconseildadministation
Rechercheetdveloppement
Provisionspourdprciationdescomptesclients
Provisionspourrisques
Provisionspourdprciationdesstocks
Valeurrsiduelle
Actif;emplois
Organisationdelentrepriseparcentresde
responsabilit
Centresderesponsabilit
Venteaudtail
Rserves(reportnouveaucompris)
Retrait(dactif)
Retour
Rendement;revenu
Dclaration(impts)
Rentabilitdescapitauxengags
Rentabilitfinancire
(Rsultatnet/Capitauxpropres)
Rentabilitduninvestissement
Ecartdervaluation
Rservesdistribuables
Produits
Crditparacceptationrenouvelable

S
Salary
Sales
Salesonaccount

Appointements
Ventes;chiffredaffaires
Ventescrdit

Salesbudget
Salesdiscount
Salesreduction
Salvagevalue
Scheduleofallocation
Scrapandwaste
Scrapvalue
Secured
SecuritiesandExchangeCommission(U.S.)
Security(1)
Security(2)
Selffinancing
Sellingexpenses
Seniorexecutive
Servicedepartement
Servicelife
Share
Sharebonus(U.K.)
Shareholder
Shareholdersequity
Shortterminvestments
Shorttermloan
Simpleaverage
Sinkaloan
Sinkingfund
Soleproprietorship
Solvency
Sources
Sourcesandusesoffundsstatement
Spendingvariance
Splitup(U.S.)
Spotmarket
Standard
Standardcost
Standardcostsystem
Statedcapital(U.S.)
Statementofaccount
Statementofcashflows
Statementoffinancialposition
Statementofincome
Statementofrealizationandliquidation
Stock(1)
Stock(2)
Stockexchange
Stockholder
Stockhordersequity
Stockdividend(U.S.)
Stockoption(U.S.)
Stockoptionplan(U.S.)

Budgetdesventes
Escomptesurventes
Rductionssurventes
Valeurrsiduelle;valeurlacasse
Tableauderpartitionetdimputation
Dchetsetrebuts;produitsrsiduels
Valeurlacasse
Garanti
Commissiondesoprationsdebourse
Garantie
Titre;valeurmobilire
Autofinancement
Cotsdedistribution
Cadresuprieur
Centreauxiliaire
Duredevie(duneimmobilisation)
Partsociale;action
Fractionnement(dactions)
Actionnaire
Capitauxpropres
Titresdeplacement
Crditcourtterme
Moyennesimple
Amortirunemprunt
Fondsdamortissement
Capitalindividuel;entreprisepersonnelle
Solvabilit
Ressources
Tableaudefinancement(oudemploisetressources)
Ecartsurbudget
Fractionnement(dactions)
Marchaucomptant
Etalon;norme
Cotprtabli;cotstandard
Mthodedescotsprtablis
Capitaldclar
Relevdecompte
Tableaudeflux
Bilan
Comptedersultat
Comptesdeliquidation
Stock(U.K.)
Actions(cotes)
Bourse
Actionnaire
Situationnette
Attributiongratuitedactions(parcapitalisationde
rservesetpaiementdesdividendesenactions)
Droitdachatdactionsparlepersonnel
Plandoptionsdachatdactions(parlepersonnel)

Stocksplit(U.S.)
Stocktaking
Stockturnover
Straightlinedepreciation
Subcriptiontoabondissue

Fractionnementdactions
Inventaire
Rotationdustock
Amortissementlinaire
Souscriptionunemissiondactions

Subsidiary
Supplier
Supplies
Supply(1)
Supply(2)
Surplus
Surplusfromconsolidation
Syndicate
Systemofaccounts

Filiale
Fournisseur
Fournitures;approvisionnements
Offre(conomie)
Fourniture
Excdent
Diffrence(ouplusvalue)deconsolidation
Syndicat;consortium
Plancomptable

T
Takeoverbid(T.O.B.)
Tangibleassets
Tax
Taxexpenses
Taxableincome

Offrepubliquedachat(O.P.A.)
Immobilisationscorporelles
Impt;taxe
Impts;taxesetversementsassimils
Rsultatfiscal(assiettedelimptsurlessocits)

Tenderoffer
Totalequity(U.K.)
Tradeacceptance
Tradeaccountspayable
Tradeaccountsreceivable
Tradediscount
Trademark
Tradingprofit
Transfer
Transportationcost
Transportationin
Transportationout
Trave(l)lingexpenses
Treasurybill(orbond)
Treasurystock(orshares)
Trend
Trialbalance
Trueandfairview(U.K.)
Turnover

Offrepubliquedachat
Capitauxpropres;situationnette
Acceptationcommerciale
Dettesfournisseurs
Crancesclients
Remise
Marque(defabrique)
Rsultatdexploitation(bnficiaire)
Transfert;cession;virement
Fraisdetransport
Transportssurachats
Transportssurventes
Fraisdedplacement
Bondutrsor
Actionsrachetes(parlasocit)
Tendance
Balancedinventaire
Imagefidle
Rotation;chiffredaffaires(U.K.)

U
Unappropriatedearnedsurplus
Uncalledcapital
Uncollectible
Underwriters
Undistributedprofits
Unfavorablevariance
Unitcost
Unissuedshares
Unittrust
Unlimitedliability
Unpaidcapital
Unsecured
Usefullife
Uses

Reportnouveau
Capitalnonappel
Irrcouvrable
Banquiersintroducteurs
Rsultatavantrpartition
Ecartdfavorable(mali)
Cotunitaire
Actionsnonmises
S.I.C.A.V.
Responsabilitlimite
Capitalnonvers
Sansgarantie
Vieutile(duneimmobilisation)
Emplois

V
Valuation
Variablecost
Variablemargin
Variance(1)
Variance(2)
Volumevariance
Voucher

Evaluation
Chargevariable
Margesurcotsdactivit;margebrute
Variance(statistique)
Ecart(comptabilitanalytique)
Ecartsuractivit
Picejustificative

W
WACC(WeightedAverageCostofCapital)
Wage
Warehousewarrant
Wearandtear
Wearandtearallowance
Weightedaverage
Weightedaveragecost
Welfare(U.K.)
Wholesale
Witholding
Workinprogress
Workingcapital(needs)
Writtendown
Writtenoff

Cotmoyenpondrdesressources(CMPR)
Salaires;traitement
Certificatdentrept;warrant
Usure;dprciation
Amortissementpourdprciation
Moyennepondre
Cotmoyenpondr
Assurancesociale
Venteengros
Retenue(sursalaire)
Travauxencours
(Besoinen)Fondsderoulement;B.F.E.(Besoin
FinancierdExploitation)
Amorti(partiellement)
Amorti(totalement);annul;passparperteset
profits

Y
Yardstick
Yield

Etalon;mesure
Rendement

[1]NapparatpasdanslecomptedersultatU.S.(uniquementproductionvendue)
[2]Ilsagitdeprovisionsliesdesaspectsfiscauxpurementfranais,considrescommedes
rserveslatentesparlesamricains
[3]Dansuncomptedersultatanglosaxon,lavariationdestockfiguredirectementdanslesachats
consomms.