Vocabulaire de la finance
Franais - Anglais
les actifs => assets
actif circulant => circulating assets
lactif court terme => current assets
amortissement => depreciation
actif net => equity
analyste financier => financial analyst
analyse financire => financial analysis
actif immobilis => fixed assets
acompte => instalment / installment (US)
acomptes consentis => installments granted
acomptes reus => installments received
avocat => lawyer
absorption => merger
associs => partners
achats => purchases
amortissement dgressif => reducing balance crdit aux mnages => household credit
depreciation
une action => share / stock
actionnaire => shareholder / stockholder
lagent de change => stockbroker
actions non mises => unissued shares
acceptation commerciale => trade acceptance dcouvert => overdraft
arriver maturit => to reach maturity
un bon du trsor => treasury bill
la bourse => stock exchange / market
le banquier => banker
bilan => balance sheet
balance des paiements => balance of payments la dflation => deflation
bnficiaire => payee
brevet => patent
budget dexploitation => operating budget
besoin financier dexploitation => operating directeur financier => financial director
working capital
besoin en fonds de roulement => operating
working capital
banque dinvestissement / daffaire =>
investment bank
bilan financier => financial situation
biens / marchandises => goods
cadre suprieur => senior executive
capital non appel => uncalled capital
la caisse dpargne => saving bank
une caisse de retraite => retirement fund
charge variable => variable cost
cot => listed
le cours => quotation
cot => quoted
cot prtabli => predetermined cost
la capitalisation boursire => market
capitalisation
cot de production => production cost
un courtier => broker
contrle budgtaire => budgetary control
capital => capital
le capital investi => capital invested
compte => account
charges administratives => administrative
expenses
charge / frais => expense
dcouvert bancaire => bank overdraft
le cot de la dette => cost of debt
le cours de clture => closing price
le crdit => credit
charge fixe => fixed cost
documents comptables de synthse => financial
statements
dettes long terme => funded debt
disponibilits => cash assets
dettes / passif => liabilities
la devise => currency
dette / crance => debt
dfaut de paiement de dettes => default on debt
payments
avoir des dettes => to be in debt
dpt => deposit
un dividende => dividend
seffondrer => to collapse
emprunt => borrowing
excdent => excess
exercice comptable => fiscal period
cart sur quantit achete => quantity variance
chance => maturity
leffet de levier => leverage
un emprunt => loan
les fonds affects => restricted funds
flux => flow
financement => financing
le fonds spculatif => hedge fund
le Fonds Montaire International (FMI) =>
International Monetary Fund (IMF)
faillite => bankruptcy le taux de capitalisation => capitalization rate
flux de trsorerie => cash flow taux damortissement => depreciation rate
frais gnraux => overhead(s) le taux dactualisation => discount rate
filiale => subsidiary taux de change => rate of exchange
fournisseur => supplier taux dintrt => rate of interest
fonds commun de placement => investment fund le taux de change => exchange rate
fonds de roulement net => net current assets traite => draft
gestion => management tendance => trend
gestion financire => financial management valeur actuelle => current value
garanti => secured valeur relle => actual value
inflation => inflation ventes brutes => gross sales
initi => insider valeur nette comptable => net book value
investir => to invest ventes / chiffre daffaires => sales
intrt => interest la vente dcouvert => short sales
jouer en bourse => to speculate on the stock la volatilit => volatility
exchange / to play the market
marge sur cots directs => net marginal income
marge => margin
un mandat => warrant
moyenne pondre => weighted average
marge de scurit => margin of safety
marge brute / marge commerciale => gross
margin / gross profit
la monnaie lgale => legal tender
les marchs de capitaux => capital markets
lordre limit => limit order
offre publique dachat => take over bid
une obligation => bond
produits financiers => financial income
pay davance => prepaid
participation des salaris => profit sharing
la prime de risque => market risk premium
planification => planning
la parit => parity
plan comptable => system of accounts
prvisions long terme => long range forecast
perte => loss
responsabilit / dette => liability
relev de compte bancaire => bank statement
rapport annuel => annual report
rsultat financier => financial income
le ratio de liquidit => liquidity ratio
rsultat => net income
rentabilit => profitability
reprendre => to recover
relev de compte => statement of account
la rentabilit / un retour sur investissement =>
return on investment
un spculateur => speculator
situation nette => net worth
les salaires => payroll
salaire => wage
situation financire => financial position
sige social => head office
socit en participation => joint venture
un solde => balance
un syndicat / un consortium => syndicate