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Crdits court terme => Short-term loans payable

Vocabulaire comptable anglais


Charges ou frais => Expenses
Franais => Anglais
Chiffre daffaires net => Net sales
Actifs => Assets
Cot => Cost, charge
Actifs circulant ou courant => Currents assets
Cot fixe => Fixed expenses
Actif immobilis => Capital / fixed asset
Cot de main duvre directe => Direct labor cost
Action => Share
Cot des achats de marchandises => Cost of merchandise purchased
Actionnaire => Shareholder / stockholder
Cot des marchandises ou produits vendus => Cost of goods sold
Actions ordinaires => Common stock
Cot des matires premires => Cost of raws material
Actions prfrentielles ou privilgies => Preferred stock
Cot des produits finis fabriqus => Cost of goods manufactured
Amortissement des immobilisations corporelles => Depreciation
Cot des ventes => Cost of sales
Amortissement des immobilisations incorporelles => Amortization
Dpot => Deposit
Autres dettes long terme => Other long term liabilities
Dette => Debt / Liability
Autres lments dactif => Other assets
Dette ou provision pour retraite des employs => Pension liability
Autres immobilisations financires => Other long-term investments
Dettes court terme => Short term liabilities, current liabilities / debts
Activits dexploitation => Operating activities
Dettes long terme => Long-term liabilities, debts
Activits hors exploitation => Non-operating activities
Effets payer => Bills payable
Autres produits et charges => Other revenues and expenses
Effets recevoir => Bills receivable
Bail => Lease
Emprunts => Loans
Bnfice => Gain, profit
Emprunts long terme => Long-term loan
Bnfice net => Net profit
Exercice comptable => Financial year
Bilan => Balance sheet
Facture => Bill
Brevets => Patents
Filiale => Affiliate, subsidiary
Capital social => Capital stock / Nominal capital
Flux de trsorerie => Cash flow
Capitaux propres => Stockholders equity
Fonds de roulement => Working capital
Charge => Liability
Fournisseur => Supplier
Charges payer => Accrued liabilities
Frais => Expenses
Charge indirecte => Indirect charges
Frais de recherche et dveloppement => Research and development
Charges payes davance => Prepaid expenses expenses

Charges dexploitation => Working expenses, running costs Frais de ventes => Selling expenses

Clients et effets recevoir => Accounts and notes receivable Frais gnraux => Overhead

Constructions => Buildings Franchise => Franchise

Comptabilit => Accounting Fusion => Merger

Comptable (le mtier) => Accountant Immobilisations corporelles => Fixed assets, property, plant and
equipement
Compte => Account
Immobilisations incorporelles => Intangibles assets Redevance => Royalty

Impt => Tax Remise, rabais => Discount

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