Vocabulaire comptable anglais Cot => Cost, charge

Cot fixe => Fixed expenses

Franais => Anglais Cot de main duvre directe => Direct labor cost
Cot des achats de marchandises => Cost of merchandise

Actifs => Assets purchased

Actifs circulant ou courant => Currents assets Cot des marchandises ou produits vendus => Cost of goods

Actif immobilis => Capital / fixed asset sold

Action => Share Cot des matires premires => Cost of raws material

Actionnaire => Shareholder / stockholder Cot des produits finis fabriqus => Cost of goods manufactured

Actions ordinaires => Common stock Cot des ventes => Cost of sales

Actions prfrentielles ou privilgies => Preferred stock Dpot => Deposit

Amortissement des immobilisations corporelles => Dette => Debt / Liability

Depreciation Dette ou provision pour retraite des employs => Pension

Amortissement des immobilisations incorporelles => liability

Amortization Dettes court terme => Short term liabilities, current liabilities /

Autres dettes long terme => Other long term liabilities debts

Autres lments dactif => Other assets Dettes long terme => Long-term liabilities, debts

Autres immobilisations financires => Other long-term Ecriture comptable => Book entry, accounting entry

investments Effets payer => Bills payable

Activits dexploitation => Operating activities Effets recevoir => Bills receivable

Activits hors exploitation => Non-operating activities Emprunts => Loans

Autres produits et charges => Other revenues and expenses Emprunts long terme => Long-term loan

Bail => Lease Exercice comptable => Financial year

Balance comptable (des comptes) => Balance sheet, trial Expert comptable => Certified accountant, chartered accountant

balance Expertise comptable => Chartered accountancy, accounting

Bnfice => Gain, profit Facture => Bill

Bnfice net => Net profit Filiale => Affiliate, subsidiary

Bilan comptable => Balance sheet Flux de trsorerie => Cash flow

Brevets => Patents Fonds de roulement => Working capital

Cabinet dexpertise comptable => Accounting firm Fournisseur => Supplier

Capital social => Capital stock / Nominal capital Frais => Expenses

Capitaux propres => Stockholders equity Frais de recherche et dveloppement => Research and

Charge => Liability development expenses

Charges payer => Accrued liabilities Frais de ventes => Selling expenses

Charge indirecte => Indirect charges Frais gnraux => Overhead

Charges payes davance => Prepaid expenses Franchise => Franchise

Charges dexploitation => Working expenses, running costs Fusion => Merger

Clients et effets recevoir => Accounts and notes receivable Immobilisations corporelles => Fixed assets, property, plant and

Constructions => Buildings equipement

Comptabilit => Accounting Immobilisations incorporelles => Intangibles assets

Comptable (le mtier) => Accountant Impt => Tax

Compte => Account Impts sur les rsultats des activits courantes => Income tax

Crdits court terme => Short-term loans payable Liquidits => Cash

Charges ou frais => Expenses Livre de compte, journal => Account book

Chiffre daffaires net => Net sales Marge brute => Gross profit / Gross margin
Marque => Trademark extraordinary items
Matriel industriel et outillage => Machinery and equipement Rsultat avant impts => Income before tax
Moins-value => Capital loss Rsultat dexploitation => Operating income
Obligation => Bond Rsultat net => Net income
Participation aux bnfices => Profit sharing Rotation => Turnover
Passif => Liability Service comptabilit => Accounting department
Perte => Loss Seuil de rentabilit / Point mort => Break even point
Placement court terme => Short-term investment Socit mre => Parent company
Plan comptable => Chart of accounts, accounting plan / chart Socit de personnes => Partnership
Plus-value => Profit, capital gains Socit en commandite => Limited partnership
Prsident => Chairman Solvabilit => Solvency
Prt => Loan Stocks => Inventories
Prime dmission => Share premium Stock initial => Initial inventory
Produits perus davance => Unearned revenues Stock final => Ending inventory
Procs => Lawsuit Subvention => Grant, subsidy
Produit (= revenus) => Income Tableau de flux de trsorerie => Statement of cashs-flows
Produits finis => Finished goods Tenu des livres de compte => Bookkeeping
Produit des placements => Investment income Terrain => Land
Profits => Gains Titres de participation => Shares, ownership interests
Provision => Allowance Titres de placement => Investment security
Provision pour perte => Allowance for loss Transport => Freight
Quasi-liquidit => Cash equivalent Valeur comptable => Book value
Rachat par lentreprise de ses propres actions => Treasury Valeur de march => Market value
stock Valeur nette comptable => Net book value
Recette => Revenue Valorisation => Valuation
Redevance => Royalty Variation des capitaux propres => Change in equity position
Remise, rabais => Discount Variation du besoin en fonds de roulement => Change in
Rsultat avant lments exceptionnel => Income before working capital