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English - French 2001

abandonment abatement (tax) ability to be self financing accelerated depreciation accept voluntary redundancy acceptable range accepted industry practices access control accidents according to account account characteristic accountability accounting by the equity method accounting captions accounting classes accounting decree accounting entries accounting estimate accounting law accounting methods accounting period accounting policies accounting purposes (for) accounting records accounting records not in conformity with regulations accounting regulatory environment accounting rules accounting standards accounting systems and subsystems accounts payable accounts receivable accounts receivable (A/R) credit balances accreted amount accruals accruals concept accrue (to) accrued assets accrued benefit valuation methods

renonciation dgrvement autofinancer (s') amortissement acclr accepter un dpart volontaire fourchette acceptable pratiques admises du secteur d'activit contrle d'accs sinistres en fonction de compte caractristique du compte reddition de comptes mise en quivalence libells / titres / rubriques catgories comptables dcret comptable critures comptables estimation comptable droit / loi comptable rgles et mthodes comptables exercice principes comptables / rgles et mthodes comptables en comptabilit livres comptables comptabilit irrgulire cadre comptable cadre comptable normes comptables systmes et sous-systmes comptables dettes d'exploitation / crditeurs (comptes fournisseurs)
comptes client / crances clients / crances d'exploitation / clients et comptes rattachs

clients crditeurs montant aprs capitalisation compte de rgularisation passif comptabilit d'engagements comptabilis produits recevoir mthodes rtrospectives (ou d'valuation des avantages acquis)

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English - French 2001

accrued benefits accrued benefits valuation accrued expenses payable accrued interest
accrued interest not yet due

droits acquis valuation selon la mthode rtrospective charges payer


intrts courus / intrts et charges payer / intrts courus non chus ou payer / frais financiers non chus

accrued liabilities accumulated benefit obligation (ABO) accumulated depreciation accumulated profit or loss accumulated tax losses which can be carried forward indefinitely for tax purposes accuracy achieve (to) acquiree acquirer acquisition acquisition agreement acquisition cost(s) acquisition goodwill acquisition of controlling interest actual actual return on pension plan assets
actuarial basis

intrts courus non chus charges payer


valeur actualise de l'engagement actuel / valeur actuarielle des prestations pour services rendus-sans projection des salaires) (dette actuarielle))

actuarial gains and losses


actuarial method

actuarial present value actuarial valuation added value additional


additional depreciation in excess of that economically required, recorded to secure a tax benefit

address address (to) addressee adequacy adjustment of yield adjustments admission (into partnership) advance

amortissement cumul rsultats accumuls non distribues amortissement rput diffr exactitude / fiabilit raliser entreprise acquise acqureur acquisition / prise de participation contrat d'acquisition cot d'acquisition (frais d'acquisition) cart d'acquisition prise de contrle rel rendement constat sur les actifs du rgime mthode actuarielle carts actuariels taux actuariel valeur actuarielle actualise valuation actuarielle valeur ajoute supplmentaire amortissement drogatoire traiter (de) aborder (traiter) destinataire caractre adquat / exhaustivit ajustement du rendement ajustements cooptation (d'associ) prt

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English - French 2001

affidavit affiliated companies against aged listing of accounts receivable ageing ageing ledger aggregate amount aggregate cost methods (pension) aggregate effect of errors and judgmental differences aggregated aggregation of (audit) differences agreement aim alert allocate between allocated allocation of audit effort allocation of earnings allocation of the cost of acquisition in accordance with the purchase accounting method allocations allowable allowance allowance for uncollectible accounts allowances on returned goods allowed alternative treatment alumnus (alumni) amortisation method amortisation (intangible assets) amortisation of goodwill amortisation of unrecognised net gain or loss from previous periods amortisation of unrecognised net obligation or unrecognised net asset amortisation of unrecognised prior service cost amortisation or depreciation charge amortised cost amount received amounts
amounts owed to credit institutions

dclaration sur l'honneur entreprises lies l'encontre balance par antriorit (des crances) balance ge des comptes clients balance auxiliaire montant total rpartition des cots en pourcentage constant du salaire depuis l'ge atteint effet global des erreurs et des diffrences de jugement cumul total des ajustements accord objectif vigilant (attentif) rpartir entre affect / allou rpartition du travail d'audit affectations du rsultat affectation du cot d'acquisition en application de la mthode d'acquisition rpartitions autoris dotation / remise provision pour dprciation des comptes clients avoir sur retours de marchandises autre traitement autoris ancien(s) (E&Y) mode d'amortissement dprciation (pour immobilisations incorporelles) / amortissement amortissements des carts d'valuation
amortissement des gains nets ou pertes nettes non constates provenant des exercices antrieurs

amortissements de l'obligation ou de l'actif net non constat


amortissements de la valeur actuarielle non constate des prestations accordes rtroactivement

amounts recovered from insurance analysis of loans, deposits and financial instruments by maturity

dotation aux amortissements cot amorti encaissements montants dettes envers les tablissements de crdit indemnits d'assurance chancier des emplois et ressources

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English - French 2001

analysis of stocks and shares portfolio (UK) analytical review analytical review evidence ancillary activities annual accounts annual charge allowance annual charge allowance (depreciation) annual financial statements annual production annual report another party appeal (to) application control application software appointment as statutory auditors appraisal auditor
appropriate

appropriate emphasis appropriation (profits) approval approval of the accounts (by the Board) arbitrage
arbitraging or trading(engaged in)

archiving area arrangements arrears (in) as and when as far as possible as referred to assessment asset accountability
asset management activities

asset movements asset repriced at market asset values on merger asset(s) assets and liabilities assets brought into business

inventaire des valeurs mobilires examen analytique force probante de l'examen analytique oprations "parasites" comptes sociaux dotations aux provisions dotation (amortissement) annuelle comptes annuels production de l'exercice plaquette annuelle / rapport annuel tiers (un) interjeter appel contrle des cycles logiciel d'application mandat de commissaire aux comptes commissaire aux apports pertinent concentration approprie affectation (d'un rsultat/bnfice) approbation arrt des comptes arbitrage arbigrage ou de spculation (oprations d') archivage domaine modalits arrir au fur et mesure dans la mesure du possible tel que dcrit apprciation responsabilit financire des actifs activit patrimoniale tableau de variation des actifs actif dont le prix est fix au prix du march valeurs d'apport actif / biens actifs et passifs apport en capital

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English - French 2001

assignment assumption
attendance at a dataroom (sealed room accessed at given dates to purchase's accountants and lawyers by sellers, which contains public and non public information from which a due diligence report is issued.

mission hypothse dataroom assistance l'inventaire physique certifier certification approche d'audit plan d'approche comit d'audit lments probants programme de travail risque d'audit chef de mission chemin de rvision autoris autorisation informatis interfaces automatiques entre les systmes disponibilit disponible la vente / prt tre mise en service PUMP sauvegarde CMCC (Crdit de Mobilisation de Crances Commerciales) crances douteuses / clients douteux solde / reliquat rapport avantage - cot report nouveau / rsultats non distribues bilan rubriques (dans un bilan) date de clture date de clture de l'exercice antrieur comptes de (dans un bilan) postes (dans un bilan) approche bilan de la mthode du report fixe / mthode de report variable sold comptes bancaires agios / charges bancaires

attendance at physical inventory counting attest (to) audit (an) audit approach audit approach plan audit committee audit evidence audit programme audit risk audit senior audit trail authorised authorization automated automatic interfaces between systems availability available for sale average weighted unit price backup back-up line of credit bad debt balance balance between benefit and cost balance brought (carried) forward balance sheet balance sheet captions balance sheet date balance sheet date (last) balance sheet headings (captions) balance sheet items balance sheet liability method balanced bank accounts bank charges

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English - French 2001

bank debts bank deposit account bank draft bank reconciliation bank transfer bankers draft bankers order banking facilities bankruptcy base sample size based basis for allocation basis of adjustment become operative before the statute of limitation expires beginning (opening) balance below capacity benchmark treatment benchmarking beneficial interest beneficiaries of a trust or estate benefit allocation methods benefit from benefits in kind best estimate bill bill of exchange bills of exchange payable binding agreement blend blocked accounts board of directors bond(s)
bonds and other fixed-income securities

bonus issue book as liabilities book keeping booked borrowing costs

dcouverts / dettes bancaires dpt terme en banque traite rapprochement de banque virement bancaire chque certifi prlvement bancaire concours bancaires courants rglement judiciaire / faillite taille de l'chantillon de base fond cl de rpartition formules d'ajustement entrer en vigueur avant qu'un ventuel dlai de rclamation ne vienne expiration solde d'ouverture sous-activit traitement de rfrence banc d'essai / banc de tests part d'intrt bnficiaires de trusts ou de patrimoines mthodes par rpartition des prestations tirer avantage avantages en nature meilleure estimation projet de loi traite effets payer accord irrvocable composite comptes bloqus conseil d'administration obligations / titres donnant accs au capital obligations et autres titres revenue fixe mission d'actions gratuites enregistrer au passif tenue de la comptabilit enregistr frais financiers / charges financires

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English - French 2001

bottleneck bottom up test branch account breakdown broad broker brought into service budgeted income statement bullion bullion dealer business combination that is an acquisition business combinations business days business end users business interests business plan business sector (UK) business segment (US) business tax business unit (E&Y) buy-back (repurchase of remaining minority interests based on a fairness opinion) buyer by nature and by destination by-products calculations call for capital
calling into play off balance sheet commitments

cancellations cannibalise cap capita per head capital capital addition capital adequacy rules capital and reserves capital equity note capital expenditure capital gain capital grants

goulot d'tranglement test ascendant compte inter compagnies ventilation global courtier mise en service compte de rsultat prvisionnel lingot courtier en lingots d'or regroupement d'entreprise constituant une acquisition regroupement d'entreprises jours ouvrables utilisateurs relations d'affaires plan d'activit branche d'activit / secteur branche d'activit / secteur taxe professionnelle ple (E&Y) OPR chef de rayon par nature et par destination sous-produits calculs appel de fonds mise en jeu d'engagements hors-bilan annulations cannibaliser / dshabillage plafond PNB par habitant fonds acquisition d'immobilisations lgislation prudentielle capitaux propres titre de capital acquisition d'investissements plus-value de cession / plus-value subventions d'investissement

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English - French 2001

capital issued but not called capital lease agreement capital structure capitalisation capitalisation issue capitalise (to) capitalised capitalised production capitalised value carried at cost carry-back carrying amount
carrying value

cash cash and bank accounts cash and cash equivalents cash assets cash balance boot (due on exchange of non-monetary assets) cash based transactions cash call
cash certificates

cash disbursements (payments) cash facilities cash flow cash flow statement cash forecast cash inflows cash on hand cash price cash receipts cash transfer cash-generating unit
central banks

CEO (Chief Executive Officer) change in accounting policies change in the results for the year changes in equity changes in financial position in terms of cash flow changes in unrealised exchange losses

capital souscrit non appel crdit-bail structure financire incorporation d'un cot dans le cot d'un (des) actif(s) mission d'actions par capitalisation des bnfices inscrire l'actif incorpor dans le cot (d'un actif) production immobilise capitalisation boursire comptabilis au cot report en arrire des dficits valeur comptable valeur comptable disponibilits trsorerie liquidits liquidits soulte trsorerie appel de fonds bons de caisse dcaissements crdits de trsorerie flux de trsorerie tableau des flux de trsorerie prvisions de trsorerie entre de trsorerie fonds en caisse prix comptant encaissements transfert de trsorerie unit gnratrice de trsorerie Banques Centrales Prsident Directeur Gnral changement de mthode comptable volution de rsultats variations des capitaux propres tableaux de financement par analyse des flux de trsorerie variations des carts de conversion

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English - French 2001

charged against charges attributable to third parties checking account (US) checking routine cheques presented for payment civil engineering class class of transactions classification classified clearing house clerical errors client expectations close monitoring close monitoring situations (E&Y) closing closing conference closing date closing date (stock options) closing down collateral collateralise collect (to) collectibility collection collection rate collective bargaining agreement (CBA) combined securities coming from commercial or sales margin commercial registry commission agent commitments (US) commitments received commodities commodity contract commodity-based contract common law companies with listed securities

imput sur charges imputables des tiers compte courant routine de contrles chques remis l'encaissement BTP (btiment et travaux publics) catgorie catgories d'oprations classification imput chambre de compensation erreurs de calcul attentes du client contrle rapproch clients risque (E&Y) clture runion de synthse date de clture date de ralisation (stock options) cessation d'activit instrument de garantie garantir recouvrir recouvrabilit encaissements ratio client convention collective valeur mobilire compose en provenance de marge commerciale registre du commerce commissionnaire engagements engagements reus marchandises contrat sur marchandises contrat reposant sur des marchandises droit commun appel public l'pargne (socits faisant)

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English - French 2001

companies with variable capital company (UK) tax


company A carries or holds investments for company B (so they don't appear on B's balance sheet)

company articles company auditors company management company officer company owned shares company registration number company's business company's financial year company's operations
company's use

company's X trade receivables comparable comparative information comparatives compensation (US) competitive edge competitor compilation completed contract method completion complexity of transactions compliance compliance tests compliance with regulatory standards component components manufacturer comprehensive insurance computational shortcuts computations compute (to) computer and office equipment computer assisted auditing computer processing computer programme computer service centre computer system

socits capital variable impt sur les bnfices portage statuts auditeurs internes dirigeants d'une socit cadre suprieur titres auto-contrle SIREN activit de l'entreprise exercice social activit de l'entreprise compte propre client socit X comparable informations comparatives donnes comparatives rmunration avance sur les concurrents concurrent compilation / centralisation mthode de comptabilisation l'achvement avancement complexit des oprations conformit / respect tests de conformit mise en conformit composante / sous-groupe quipementier assurance(s) multirisque(s) calcul simplifi calculs calculer matriel de bureau et informatique audit informatique traitements informatiques logiciel centre de traitement informatique systme informatique

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English - French 2001

computer-assisted audit techniques (CAATS) computerised computerized environments concession condensed interim financial information confidence confidential client information confirm (to) confirmation of accounts confirmation of balances or invoice amounts confirmation of zero balances receivables connected conservative approach consideration given (received) consistency concept consistency of accounting methods consistency of presentation consistent consists of consolidated profit consolidation scope constituent constructive obligation contingencies contingency provision contingent asset contingent liabilities contingent rent contingent settlement provisions contingent upon contingently issuable shares continuing use contract revenue contract work contracted contractor contractual arrangement contrary to contribution

tests informatiss informatis environnements informatiss concession information financire intermdiaire rsume confiance secret professionnel procder une demande de confirmation circularisation des comptes confirmation de soldes ou de factures confirmation des clients solde nul mise en service principe de prudence contrepartie accorde (reue) permanence des mthodes appliques permanence des mthodes cohrence de la prsentation cohrent / comparable se compose bnfice mondiale primtre de consolidation mandant obligation implicite ventualits /passifs ventuels provision pour risques actif ventuel engagements conditionnels / passif ventuel loyer conditionnel clauses conditionnelles de rglement dpend actions dont l'mission est ventuelle utilisation continue produits du contrat travaux par contrat engag par contrat entrepreneur accord contractuel l'encontre cotisation / apport

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English - French 2001

contribution in kind contribution to government housing fund contributory pension plan contrived control exception controls are ineffective conversely conversion of debt into equity conversion privilege convertible debt copyright corporate (US) tax corporate entertaining expenses corporate headquarters (US) corporate notes corporate purpose corporate treasury correctly classified correctly posted correctly summarized corroborate corroborate (to) corroborative cost (management) accounting cost accounting product specifications cost allocation methods cost centre of ... cost component cost escalation clauses cost method cost of sales method cost plus contract cost recovery approach cost statement cost to complete costs costs linked to purchases counselees and counsellors (E&Y) counsellor

apport en nature participation l'effort de construction rgime de retraite contributif artificiel anomalie de contrle contrles inefficaces inversement obligations convertibles en actions droits de conversion ORA obligations remboursables en actions / obligations convertibles en actions droit de reproduction impt sur les bnfices frais de rception sige sociale bon de caisse objet social trsorerie d'entreprise correctement imput correctement enregistr et centralis correctement totalis corroborer confirmer corroboratif comptabilit analytique nomenclature mthodes par rpartition des cots cot d'unit d'uvre nomenclature clauses de rvision de prix mthode du cot mthode du cot des ventes contrat en rgie approche de recouvrement du cot tat des prix cot terminaison cots / frais frais accessoires d'achat filleuls et parrains (E&Y) parrain

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English - French 2001

counts courts of justice covenants crashed (computer) credit credit account credit balances credit note cross rate cross shareholding cross-border acquisition currency currency not adjusted for inflation or interest rates current (income) tax current (year) current account (UK) current asset current condition current cost method current interim period current liability current market assessments current market price current service cost current value curtailment (of services) cushion custody of assets
customer deposits

customer ledger
customer loans and advances

Customs cut-off cut-off, etc. cyclic inventory counts damage(s) data file data input database

comptage tribunaux clauses contractuelles cras avoir acompte de versements soldes crditeurs avoir parit entre deux devises par comparaison avec une troisime participation rciproques acquisition transfrontalire devise franc constant impts exigibles exercice (de l') compte courant actif courant tat actuel mthode fonde sur le cot actuel priode intermdiaire considre passif courant apprciations actuelles du march prix de march actuel cot des services actuels valeur actuelle rduction des services futurs coussin garde (la) des actifs comptes crditeurs de la clientle comptabilit auxiliaire clients crdits la clientle douane indpendance de l'exercice / sparation des exercices spcialisation des exercices inventaire tournant dgradation / indemnits fichier de donnes saisie de donnes base de donnes

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English - French 2001

date of incorporation date of recovery date recorded debentures debt concerning associated companies debt conversion debt denominated in foreign currency debt instrument debt premium (discount) debt securities portfolio debt with share warrants debtors (trade) receivables debtors ledger debts
debts evidenced by certificates

declared (dividend) declining (depreciation) decrease in production dedicate deducted at source defalcation deferral method deferral method deferrals or accruals deferred charges deferred income deferred income tax asset deferred revenue deferred tax accruals deferred tax assets are provided for when recoverability is uncertain deferred tax expense deferred tax income deferred tax recovery deferred taxes deficit defined benefit liability defined benefit obligation defined benefit plan defined contribution plan

date de constitution date de recouvrement date d'enregistrement emprunts obligataires dette rattache des participations conversion d'obligations dette en devises titre de crance prime de remboursement (d'mission) obligations en portefeuille / titres d'emprunt obligations avec bons de souscription d'actions (OBSA) crances clients balance auxiliaire clients dettes dettes reprsentes par un titre dcid (dividende) dgressif sous-activit ddier retenu la source (adj.) fraude / dtournement mthode du report fixe mthode du report fixe dcalage charges rpartir produit diffr impt diffr actif produits constats d'avance provisions pour impts diffrs actifs (les) d'impts diffrs sont dprcis lorsque leur ralisation n'est pas probable charge d'impt diffr produit impt diffr produit d'impt diffr impt diffrs (ou latents) dficit passif au titre des prestations dfinies obligation au titre des prestations dfinies rgime prestations dfinies rgime contributions dfinies

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English - French 2001

degree or level of risk delayed rate settlement (DRS) delivery demerger demonstrably committed
denominated in foreign currency

departures from deposit account deposit certificate depreciation depreciation (tangible assets) depreciation and amortisation expenses depreciation method deprive value derecognise derecognition derivative derivative asset derive from designed to detailed formal plan detect (to) detected error detection development expenditure development of the audit approach development plan difference on initial consolidation differences diluted earnings per share dilutive instruments issued direct confirmation direct evidence directly controlled subsidiaries director directors' attendance fees directors' report disbursed discharge

degr de risque accord taux diffr livraison scission manifestement engag libells en dvises drogations acompte de versements certificat de dpt amortissement / dprciation amortissement des immobilisations corporelles dotations aux amortissements des immobilisations corporelles et incorporelles mode d'amortissement valeur de dpossession dcomptabiliser dcomptabilisation driv actif driv tirer de conu pour plan formalis et dtaill dtecter erreur dtecte dtection frais de dveloppement laboration de l'approche d'audit chemin directeur cart de premire consolidation carts rsultat dilu par action titres donnant accs au capital circularisation lments probants directs filiales de premier rang administrateur jetons de prsence rapport du conseil d'administration / rapport du directoire / rapport de gestion dcaiss assumer

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English - French 2001

discharged disclose disclosure discontinuance discontinue discontinue operations discount discount cost discount or premium on forward contract discount received from suppliers discounted discounted notes (note yet due) discounting (determination of present value)
discounting of receivables, raising funds on non-liquid debt by creation of discountable bills

discounts allowed to customers (on payment) discounts allowed to purchase


discounts or premiums on forward exchange transasctions used for hedging

discounts received from suppliers (on payment) disposal dispose dispute disputed (balance) distinguish distinguishing between distribution activities
distribution channels

dividends paid or payable dividends received or receivable division of responsibility divisional location (branch) documentary credit documented dominant company donations (charity) double declining method double entry double entry accounting doubtful debt draft finance law

apur indiquer informations fournir / information financire processus d'abandon (cession ou arrt) abandonner (par cession ou liquidation) / cesser (d'utiliser) cesser des activits / activit abandonne dport / escompte / remise / rabais / ristourne frais d'escompte prime (positive ou ngative) d'un contrat terme rabais obtenu actualis effets escompts non chus actualisation mobilisation de crance escomptes de rglement accords rabais accord reports et dports lies aux oprations de change terme utilises en couverture escomptes de rglement obtenus cession sortir litige contentieux identifier ventilation activits commerciales rseaux commerciaux dividendes verss ou verser dividendes reus ou recevoir partage des responsabilits succursale crdit documentaire justifi / matrialis entreprise dominante mcnat amortissement dgressif partie double comptabilit en partie double crances douteuses / clients douteux projet de loi de finance

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English - French 2001

draw-up a balance sheet due (amount) dues early warning procedure earnings earnings per share EPS earnings processes economic benefits economic interest grouping economic substance economic value economy of scale editing of input data EDP (electronic data processing) effective effective and efficient effective date effective interest method effective/not rely low risk effective/rely minimal risk elapsed eliminate embedded derivative instrument embedded in embedded value (EV) embodied (in) emphasis of a matter (in an auditor's report) employee (accruals for) employee benefit cost employee bnfits employee profit sharing employee shareholding plan employer payroll taxes and insurance contribution Employers Federation enacted encash (to) (UK) endorsement enforce (to) engagement

tablir un bilan exigible redevance procdure d'alerte bnfices bnfice net par action processus de vente avantages conomiques G.I.E. (Groupement d'Intrt conomique) ralit conomique capital conomique conomies d'chelle mise en forme des donnes traiter informatique efficace / entr en vigueur efficace et effectif date d'entre en vigueur mthode du taux d'intrt effectif efficace/non fiable ne pas tester efficace/fiable tester coul dcomptabiliser instrument driv incorpor incorpor valeur intgre reprsentatifs (de) observation (dans un rapport cac) dettes lies au personnel cot des avantages du personnel avantages du personnel participation des salaris aux rsultats de l'entreprise actionnariat des salaris taxes sur les salaires et cotisations sociales de l'employeur CNPF adopt encaisser aval / caution / garantie faire appliquer mission

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English - French 2001

engagement letter engagement partner engagement team engagement team members enhance (to) enhancement ensure (to) that enter entertaining expenses entrepreneur entrepreneurial services entries
equal annual instalments (in)

equity accounting equity compensation benefits equity compensation plan equity instrument equity interest
equity investments held for investment

equity or debt security equity participant equity value equivalence of exchange escrow contract (fund into which money is placed pending sale to cover debts) estate estimated expenses
estimated realisable value

estimation / estimate evaluation methods


events outside

evidence evidenced examples exceptional income exceptional nature exceptions to excess (insurance) excess cash excess clause (insurance)

lettre de mission associ responsable de la mission quipe d'audit membres de l'quipe augmenter augmentation de valeur assurer (s') de saisir frais de rception entrepreneur conseil PME critures fractions gales (par) mise en quivalence avantages (au personnel) sur capitaux propres rgime d'avantages sur capitaux propres instrument de capitaux propres part d'intrt titres immobilises de l'activit de portefeuille titre de capitaux propres ou d'emprunt participant aux capitaux propres valeur d'quivalence parit de change contrat de dpt entre les mains d'un tiers patrimoine charges calcules valeur probable de ngociation estimation mthodes d'analyse vnements exognes force probante matrialis modles produits exceptionnel (notion plus large en France qu'aux pays anglo-saxons) nature exceptionnelle drogations franchise (assurance) excdents trsorerie clause de franchise (assurance)

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English - French 2001

excess of excess of loss on excess of loss excess of loss reinsurance excess of purchase price over net assets exchange at par exchange at parity exchange differences exchange loss exchange offer exchange transaction exclusion clause exclusive control Executive Board executive officer executive summary executor exercise one's rights exit costs expected long-term rate of return on pension plan assets expected return on pension plan assets expenditure(s) expense accruals expense for the year expensed expenses expenses concerning prior periods expenses to be allocated to future periods explanatory material exposure extension extensive extensive test extent external event extinguishment of debt extraordinary charges extraordinary expenses extraordinary item factor

franchise de franchise de pertes sur franchise de pertes franchise de rassurance pour pertes cart de premire consolidation change au pair change la parit carts de change perte de change OPE offre publique d'change opration d'change clause d'exclusion contrle exclusif Directoire cadre de direction synthse excuteur faire valoir ses droits cots pour cessation d'une activit taux de rendement espr long terme sur les actifs (plan de retraite) rendement espr sur les actifs du rgime dpense(s) compte de rgularisation passif dotation (amortissement) annuelle / dotations aux provisions pass en charges frais / charges charges sur exercices antrieurs charges rpartir sur plusieurs exercices texte explicatif risque multiplication tendu (adj) test tendu tendue vnement externe compensation de crance charges exceptionnelles (notion plus large en France qu'aux pays anglo-saxons) charges somptuaires lment exceptionnel / extraordinaire coefficient

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factoring factory factory outlet center fair market value fair value
fair value adjustments

fair value of pension plan assets fairly stated fairness favourable features feed
fees payable fees receivable

fictitious field of activity FIFO (first in, first out) file file a petition for bankruptcy (to) file maintenance transaction filed with the commercial court (US) final evaluation of controls final overall review of financial statements final pay plan finance company
financed by matching funds or hedged against interest rate exposure to maturity

affacturage usine centre de magasins d'usine capital conomique cart d'valuation / juste valeur cart d'valuation valeur de ralisation des actifs (retraite) prsents selon l'image fidle sincrit positif caractristiques saisir commissions (charges) commissions (produits) sur papier (conseil d'administration) domaine d'activit premier entr, premier sorti fichier dposer son bilan opration de maintenance d'un fichier dpt au greffe valuation finale des contrles revue finale des tats financiers rgime de retraite selon le salaire terminal (rgime par annuit) socit de contrepartie
financement adoss ou couverture par un instrument de taux d'intrt portant sur la dure de vie rsiduelle

financial asset financial expenses financial impact financial instrument futures exchange LIFFE London Int. Fin. Futures Exchange) financial instruments financial position financial reporting financial review by management financing plan financing prior to (production) finished goods
firm and conditional forward interest rate instruments

actif financier frais financiers / charges financires incidence financire MATIF (March Terme d'Instruments Financiers) instruments financiers / tats financiers situation nette information financire rapport de gestion plan de financement prfinancement produit fini contrats de taux d'inntrt terme ferme ou conditionnel

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English - French 2001

fiscal inventory price increase reserve fiscal reducing balance depreciation fiscal year fiscally regulated provisions fixed annual payments (in) fixed assets fixed assets constructed by the company fixed assets under construction fixed costs fixed maturity investment fixed price contract fixtures and fittings floating rate debt flow chart focus forecast forecast financial statements foreign currencies foreign currency debt foreign currency hedging foreign exchange market foreign exchange spot operation forensic forgivable loan forgiveness of debt formal demand forward exchange forward exchange contract forward exchange rate
forward financial instruments

forward market forward purchase forward transaction franc at current rate fraud free from bias free of all lien and debts freight
French Accounting Board

hausse de prix (provision pour) amortissement dgressif fiscal exercice social provisions caractre fiscal annuits / paiements par annuits constantes immobilisations immobilisations cres (ou produites) par l'entreprise immobilisations en cours charges fixes placement chance fixe contrat forfait agencements crance taux variable organigramme / diagramme de circulation objectif prvisions comptes prvisionnels devises trangres dette en devises couverture terme en devises march interbancaire opration de change avec livraison immdiate expertise judiciaire prt non remboursable sous conditions abandon de crance / clause de retour meilleure fortune mise en demeure contrat terme couverture terme en devises taux de change terme instruments financiers terme march terme achat terme opration de change terme franc courant dtournement sans parti pris franc et quitte de toutes dettes frt CNC

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French Codified Tax Regulations French Company Law French Institute of Stockbrokers French Labour Law French pooling of interests from full cost full-scope audit
fully consolidated

fully depreciated fixed assets fund (to)


fund for general banking risks

fundamentals funds funds generated internally fungible goods future interest on currency swaps future rate agreement (FRA) GAAP (generally accepted accounting principles) gain or loss from asset disposals GATT GDP (gross domestic product) gearing general accounting records general ledger general overheads general partnership general planning general procedure general purpose financial statements generating of transactions geographical segment giveaway GNP (gross national product) going concern gold trader goods goods dispatched goods not yet invoiced

Code gnrale des impts CGI Code de commerce CAC (Compagnie des agents de change) Code de travail mthodes drogatoires manant du cot complet audit complet intgration globale immobilisations entirement amorties financier fonds pour risques bancaires gnraux bases fonds auto-financement biens fongibles intrts virtuels sur swaps de changes accord de taux futur (ATF) principes comptables gnralement admis rsultat sur cession d'lments d'actif agtac PIB (produit intrieur brut) effet de levier comptabilit gnrale grand livre / comptabilit gnrale frais gnraux socit en nom collectif planification gnrale procdure gnrale tats financiers usage gnral cration d'oprations zone gographique cadeau publicitaire PNB (produit national brut) continuit d'exploitation oprateur sur l'or biens / marchandises sorties des stocks produits non-encore facturs

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goods received goodwill


goodwill on acquisition goodwill on acquisition

government agency government assistance government auditors government enterprise government grant(s) government grants related to assets government managed export insurance Government Sponsored Export Insurance Cover grant granted gross added value gross amount gross carrying amount guarantee guarantee against unrecorded liabilities (acquisition) guarantee commitments guarantee retention guaranteed debt guaranteed deposits paid and recoverable guaranteed loans guaranteed receivables guarantees and securities linked to group companies guarantees received half year report hall-mark headcount heading(s) hedge accounting hedge effectiveness hedging
hedging transactions

held for disposal held for trading held for trading purposes held to maturity

entre des stocks survaleur / fonds de commerce cart d'acquisition cart du premire acquisition organisme public aide publique cour des comptes institution publique aide de l'tat / subventions publiques subventions publiques lies des actifs assurance l'exploitation (COFACE) COFACE subvention alloue valeur ajoute brute montant brut valeur brute comptable aval / caution / garantie / garantie passive garantie de passif engagements de garanties retenue de garantie dette assortie de garantie / obligation cautionne dpts et cautionnements emprunts garantis crances assorties de garantie garanties et titres intra-groupe engagements reus rapport semestriel estampille effectifs rubrique(s) comptabilit de couverture efficacit de la couverture arbitrage oprations de couverturel dtenu en vue d'tre sorti dtenu des fins de transaction dtenu dans un portefeuille de transactions dtenu jusqu' son chance

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English - French 2001

held to maturity securities

high quality corporate bond high risk area higher (the) of highly likely hire-purchase hiring historic value historical historical cost holder holding account holding company host contract housing credits hybrid (combined) instrument if necessary illegal acts illustrative appendix illustrative examples immaterial immaterial to the financial statements as a whole impair one's independence impaired impaired asset impairment impairment charge impairment loss impairment of assets impairment test implement implemented implications improvements imputed rate of interest in (their) capacity as in all material respects in force in full

titres d'investissement obligation d'entreprise de premire catgorie domaine risque lev valeur la plus leve hautement probable location-vente embauche valeur historique / valeurs d'entre historique cot historique porteur compte d'ordre / comptes d'attente / compte en suspens holding contrat hte crdits l'hab itat instrument hybride (compos) le cas chant faits dlictueux annexe titre d'illustration exemples non significatif non significatif par rapport aux tats financiers pris dans leur ensemble aliner son indpendance dprci (tant) actif dprci dprciation amortissement exceptionnel perte de valeur dprciation des actifs test de dprciation mettre en uvre mise en place consquences amnagements taux d'intrt implicite en tant que dans tous les aspects significatifs en vigueur intgralement

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in progress in such a way as to inactive accounts receivable inadmissibility of adjustments to opening balance sheet incentive payments inception income income (US) before exceptional items income from associates income from continuing operations before income taxes
income from financial transactions

income from prior periods


income from shares and other variable-yield securities

income on a comparative basis income receivable income smoothing income statement (US) income statement sub-total income tax income tax expense income tax liability income taxes payable in the future using the current tax rate incoming and outgoing (stock) incompatible activities incomplete incorporate in retained earnings incorporated joint venture increase in share capital by capitalizing intero debt or inter A/P increase in value incremental borrowing rate incurred claims or losses incurred loss ratio indemnities independent review indexed linked borrowing indicate industrial and commercial equipment industry
industry risk coefficient

en cours de manire dbiteurs dormants intangibilit du bilan d'ouverture primes de performance commencement report nouveau / rsultats non distribues rsultat courant rsultat des entreprises mises en quivalence rsultat courant avant impts gains sur oprations financires produits sur exercices antrieurs revenus des titres revenu variable rsultats compars produits recevoir lissage du rsultat compte de rsultat solde intermdiaire de gestion impt sur les bnfices charge d'impt sur le rsultat passif d'impt sur le rsultat dette future d'impt au taxe de droit commun mouvement de stock tches incompatibles inexploitable affecter en report nouveau G.I.E. (Groupement d'Intrt conomique) augmentation du capital par compensation avec des crances plus-value taux d'emprunt marginal dclarations de sinistre ratio de pertes indemnits revue indpendante emprunts indexs dmontrer matriel industriel et commercial secteur d'activit beta sectoriel

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English - French 2001

industry specialist ineffective controls inferential evidence inflation accounting information systems information systems processing initial engagement initiate (to) injured party inquiry inquiry of insolvency inspection inspection stamp installed insurance broker insurance premium intangible assets intended period of reliance
interbank certificates and negotiable debt instruments

interchangeable goods interco-indebtedness intercompany interest cost interest expense interest income interest on overdue payments interest payable
interest payable and similar charges

interest rate swaps


interest receivable and similar income

interest-bearing liability interest-only strip receivable interim interim billing interim dividend interim financial statements interior tax on petrol products internal accounting control

spcialiste de secteurs contrles inefficaces preuve dductive comptabilit d'inflation systmes informatiques traitement des systmes d'information premier audit gnrer partie lese enqute enqute auprs de cessation de paiement / faillite inspection poinon mise en service courtier en assurances prime d'assurance actif incorporel / immobilisations incorporelles priode sur laquelle on entend s'appuyer sur les contrles titres du march interbancaire et de crances ngociables biens fongibles dettes intra-groupe compte inter compagnies charge d'intrt intrts et charges assimiles / frais financiers / charges financires produits financiers intrts moratoires intrts courus non chus ou payer / frais financiers non chus intrts et charges assimils swaps cambistes intrts et produits assimils passif portant intrt crance sur les seuls intrts intermdiaire factures d'acompte acompte sur dividendes situations intermdiaires TIPP taxe contrle interne comptable

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26

English - French 2001

internal audit function internal control internal control structure internal control weaknesses internal financial reporting internal reporting system internally generated Intra-EU VAT introduced inventories and work-in-progress inventory count (US) inventory reserve inventory valuation investee investigate (to) investment investment bank investment certificate investment credits investment house investment in branches investment income investment properties investment return
investment securities

investment tax incentives investments invitation to tender invite to tender invoke (to) IPO (initial public offering) ipso jure irregular or slow-paying irregularity issuance of policies (insurance) issuance premium (share, etc.) issue (to) issued by issued capital to be paid up

fonction d'audit interne contrle interne structure du contrle interne faiblesses du contrle interne information financire interne systme d'information interne gnr en interne TVA intercommunautaire mise en service stocks et travaux en cours inventaire physique provision pour dprciation du stock valorisation des stocks entreprise dtenue enquter sur titre de participation banque d'affaires certificat d'investissement crdits l'quipementc socit de bourse investissement dans des succursales produits financiers immeubles de placement rendement des (du) placement(s) titres de placement aides fiscales l'investissement valeurs mobilires appel d'offres faire un appel d'offre opposer introduction en bourse plein droit (de) incidence de paiement irrgularit mission des primes (d'assurance) prime d'mission mettre mis par capital souscrit librer

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English - French 2001

issued from issuer


issuer's credit rating

item of property, plant and equipment items job sheet joint control joint ownership joint statutory auditor journal entry judgmental difference jurisprudence keep track key driver key event
key factors

key item key interest rate key location key management personnel know-how knowledgeable landlord lapse (to) large large engagement late-payment penalties lawsuit lawyer lay-off lead manager lease lease back lease back
lease financing and similar agreements

lease term leasehold (UK) leases leasing

manant du metteur signature des metteurs immobilisation (une) corporelle lments bon d'intervention contrle conjoint co-propritaires co-commissaire aux comptes criture comptable diffrence de jugement jurisprudence suivre fait gnrateur fait gnrateur faits caracteristiques lment cl taux directeur emplacement cl principaux dirigeants savoir faire bien inform bailleur choir important mission importante pnalits de retard litige / procs avocat licencier chef de fil du placement bail cession bail cession-bail opration de crdit-bail et assimiles dure du bail construction sur sol d'autrui / emphytotique contrats de location crdit-bail

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English - French 2001

leasing agreement leasing arrangements legacy hardware legal action legal entity legal form legal formalities legal obligation legal procedure (when company in financial difficulties) legal proceedings legal reserve legal revaluation
legal revaluation

legal right legal settlement (in bankruptcy) legally enforceable right legislation lessee lessor letter of credit level of profitability level yield to maturity liabilities liability liability method liability method
liability method

licence lien likelihood of errors limitation (statute of) limited liability company limited partnership limited review limited scope line item
line-by-line

lines of merchandise liquidation

crdit-bail oprations de crdit bail carte configuration manuelle procs personne morale forme juridique actes lgaux obligation juridique alerte actions judiciaires rserve lgale rvaluation lgale rvaluations lgales droit concordat droit juridiquement excutoire dispositions lgales ou rglementaires preneur bailleur crances pour export / mobilisation de crdit capacit bnficiaire taux de rendement jusqu' l'chance dettes passif mthode du report variable mthode du report variable report variable concession nantissement probabilit d'erreurs prescription S.A. (socit anonyme) socit en commandite simple revue limite examen limit poste poste poste gammes de produits dissolution

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English - French 2001

listed company
listed securities

listing (securities) listing agreement loan loan to finance outstanding receivables loans & trade receivables
loans and advances to credit institutions loans and advances to customers

location LOCOM = lower of cost or market lodged (UK) with the commercial court long term capital gain long term capital gain reserve long term debt long term investments loss (on sale of asset) capital loss loss adjuster (acts for insurance co.) loss assessor (acts for policy holder) loss of half of share capital loss on liquidation or merger loss or gain on foreign exchange low low risk area lump-sum retirement benefits macro hedging magnetic tape major input source major repairs management management behaviour management discussion and analysis (MD&A) management lease management representations management structure management's attitude to, and monitoring of, business risks management's best estimate manager mandatorily redeemable preferred shares

socit cote titres cots cote officielle accord de rfrencement avances crdit de mobilisation de crances crances financires et crances commerciales crances sur les tablissements de crdit crances sur la clientle implantation au plus bas du cot ou du march dpt au greffe plus-value long terme rserve spciale des plus-values long terme dette long terme immobilisations financires moins-value experts en assurance experts en assurance perte de la moiti du capital mali de liquidation ou de fusion rsultats de change faible domaine faible risque indemnits de dpart la retraite macro couverture bande magntique principale source d'entre grosses rparations direction (la) / direction gnrale comportement de la direction rapport de gestion location grance dclarations de la direction structure de gestion attitude de la direction envers les risques lis l'activit et faon dont elle les contrle meilleure estimation de la direction directeur / grant actions de prfrence obligatoirement remboursables

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English - French 2001

manual override
margin call

margin of solvency
marked to market marked to market market premium market price

market related value of pension plan assets


market research

market shares market the share quoted


market to market

market value
market value of the transfer date

marketable securities masthead and publishing title matching of expenses with revenues material material item materiality materiality level materiality of transactions mathematical accuracy maturity maturity date maturity schedule measure (to) measurement medium term note MTN mentor merchandise merger merger premium merging of data methods of computation minimum review procedure minimum tax charge minority interests Minutes

forcing appeller un marge marge de solvabilit valu au prix de march valu leur prix de march prime du march cours de bourse valeur des actifs drive de la valeur au march (plan de retraite) frais d'tude marketing du titre promotion de titre valu sa valeur de march valeur vnale cours du jour de transfert valeurs mobilires de placement (VMP) titre de journal rattachement des charges aux produits significatif lment significatif importance relative seuil de signification seuil de signification des oprations exactitude arithmtique chance date d'chance chancier valuer valuation bon moyen terme ngociable (BMTN) parrain marchandises fusion prime de fusion fusion de donnes modalits de calcul procdure d'examen minimale impt forfaitaire intrts minoritaires compte-rendu / procs-verbaux

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English - French 2001

misleading misstatement mobile radio frequencies moderate monetary unit sampling / MUS selection technique money order monitor (a) monitor (to) monitoring petty cash fund mortality rates mortgage mortgage backed guarantee movements multicurrency accounting mutual commitments mutual investment fund narrative NASDAQ National Accounting Body National Chart of Accounts nature of expense method nature, extent and timing nearby contract (short-term contract) negative asset (value of loan exceeds value of asset) net assets net book value net carrying amount net earnings net income
net income from financial instruments net income from foreign exchange transactions net income from investment securities net income from trading securities

net of reversal net periodic pension cost net profit or loss net realisable value net worth no offsetting of assets and liabilities nor of revenues and charges

trompeur inexactitude frquences radiolectriques modr sondage des units montaires mandat de paiement cran suivre suivi de la caisse taux de mortalit hypothque garantie hypothcaire mouvements comptabilit plurimontaire engagements rciproques fonds commun de placement narratif National Association Security Dealers Automated Quotation CNC (Conseil National de Comptabilit) plan comptable mthode des charges par nature nature, tendue et calendrier contrat court terme actif net ngatif actif immobilis net valeur nette comptable (VNC) valeur nette comptable (VNC) rsultat net comptable rsultat net comptable solde en bnfice des oprations sur instruments financiers solde en bnfice des oprations de change solde en bnfice des oprations sur titres de placement solde en bnfice des oprations sur titres de transaction nette de reprises charge nette du rgime de retraite rsultat net comptable valeur nette de ralisation actif net non compensation des postes d'actif et de passif et des postes du compte du rsultat

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English - French 2001

no-claims bonus (or discount) nominal accounts nominal amount nominal ledger non cash expense non cash revenue non restated non-commercial company non-incurred costs non-life or property casualty non-profit making organisation nonrecurring transaction non-routine data processes non-routine nature not low
not unwound

note notes notes payables notes payables notes to the financial statements not-for-profit organisation notice notice of meeting notice period notice was given at a shareholders' meeting null and void obligating event obsolete off-balance sheet (item) offer to exchange shares official gazette offset off-set offsetting on a net basis on an accrual basis
on demande

onerous contract

bonus or rduction pour non dclaration de sinistre comptes de gestion montant (somme) minime grand livre gnral charge sans contrepartie en trsorerie produit sans contrepartie en trsorerie non retrait socit civile cots non encourus IARD (assurance) organisme but non lucratif opration non rcurrente donnes non rptitives nature non rptitives (de) non faible non dnoues traite effets dettes financiers effets payer annexe organisme but non lucratif mise en demeure convocation pravis assemble (l') gnral prend acte nul et non avenu fait gnrateur d'obligation obsolte hors bilan OPE offre publique d'change journal officiel apur / liminer en contrepartie / neutraliser compensation compensation sur la base du montant net au fur et mesure qu'ils sont acquis vue contrat dficitaire

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English - French 2001

ongoing basis (on an) on-line application on-line entries on-sight review OPEB (nonpension post retirement benefits) open cash or security positions open credits opening balances operate (to) operating cycle operating expense operating expenses operating income operating income before depreciation and amortization operating lease operating loss operating receivables operation of law operations operations scheduling opinion order administration department order form
ordinary overdrafts ordinary overdrafts

organisation chart originating from origination fees


other advances to customers

other income other long term employee benefits


other operating income other operating income - banking other operating income - non-banking other ordinary income and charges

other purchases from third parties other reserves outcome outflow (of cash)

faon continue (de) application en direct saisie directe revue sur place IDR (indemnit dpart retraite) positions ouvertes, en trsorerie ou en titres prts en blanc soldes d'ouverture fonctionner cycle d'exploitation charge(s) oprationnelle(s) charges d'exploitation produit oprationnel / rsultat d'exploitation excdent brut d'exploitation location simple perte d'exploitation crances d'exploitation jurisprudence activit / exploitation ordonnancement des oprations opinion assistance gestion commerciale bon de commande comptes ordinaires dbiteurs comptes ordinaires dbiteurs organigramme en provenance de commission d'octroi de prt autres concours la clientle autres produits / produits des activits annexes autres avantages du personnel long terme autres produits d'exploitation autres produits d'exploitation bancaire autres produits d'exploitation non bancaire autres produits et charges ordinaires autres achats externes rserve libre rsultat sortie de trsorerie

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English - French 2001

out-of-pocket expenses output file output of output produced by an asset outside group interests outstanding outstanding amount outstanding receivables outstanding shares overall analytical review overall evaluation overall scope overall scope of audit procedures overall test overdraft overdraft on checking (current) account override overriding overstate (to) overstatement
over-the-counter

overview owner-managed ownership


ownership

ownership risk P.A.Y.E. (pay-as-you-earn) (UK) P/L account (UK) packing packing materials paid and payable paid holiday (UK) paid on collection paid out paid-in capital par value parent company parent enterprise (ultimate) Paris interbank rate

notes de frais fichier de sortie production issue de production rsultant d'un actif intrts hors groupe attente (en) solde en cours client actions en circulation examen analytique global valuation globale tendue globale tendue globale des procdures d'audit test global dcouvert comptes d'achat crdit passer outre prpondrant survaluer survaluation gr gr (march de) description gnrale gr directement par le propritaire proprit dtention risque inhrent la proprit impts sur les revenus retenus la source compte de rsultat emballage matriel d'emballage vers et payer congs pays acquitter sur l'encaissement dcaiss capital mis valeur nominale socit mre socit tte de groupe PIBOR

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35

English - French 2001

parity parity exchange partial transfer of assets participating interest


participating interests and equity securities held for investment participating interests and shares

partnership past (prior) service cost past due past due receivables patent pattern pay pay check (US) pay slip (UK) payable auxiliary balance payable en demand payables to fixed asset suppliers pay-as-you-go payment payment (of an invoice) payment of capital in kind payment of employee profit share payment on account payroll (US) payroll journal payroll tax penalties (taxation) pending pension pension fund pension funding pension funds pension plan (UK) percentage of completion percentage of completion method perform (to) performance of a risk assessment performance reporting

parit parit de change apport partiel d'actif participation participations et activit de portfeuille titres de participation SNC (socit en nom collectif) cot des services passs en retard de rglement crances chues brevet rythme paye bulletin de paie bulletin de paie solde fournisseurs payable vue dettes sur immobilisations prix en compte aux versements remise rglement (d'une facture) apport en capital dblocage des participations acompte paie livre de paye taxe sur les salaires amendes (fiscales) en instance de retraite fonds de retraite constitution de fonds de retraite caisse de retraite rgime de retraite degr d'avancement mthode de comptabilisation l'avancement effectuer valuation du risque communication sur la performance

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English - French 2001

period for which depreciation will be recorded period over which an asset will be depreciated permanent file perpetual inventory
perpetuity growth rate

personal net worth persuasive pervasive influence of management petty cash physical stocktake (UK) piecemeal sale planned number of errors planning materiality (PM) plan's benefit formula plant pledging (of asset) policies policies and procedures policy for hedging pool of securitized receivables pooling of interest method pooling of interests pooling or pooled portfolio (of bills and investments) portfolio linkage portion position adopted by the (financial) community positive intent possible asset
Post Office Accounts

post-balance sheet events posted posted in the ledger post-employment benefits potential monetary effect on the related account balances precision prdict (to) predictability pre-emptive rights

amortissement (dure d') dure d'amortissement dossier permanent inventaire permanent taux de croissance l'infini patrimoine personnel persuasif influence de la direction caisse inventaire physique vente par lots nombre d'erreurs attendu seuil de signification prliminaire (SSP) formule de calcul des prestations (retraite) usine nantissement politiques politiques et procdures politique de couverture fonds commun de crance mthode de la mise en commun d'intrts association d'intrts regroup (activits) portefeuille-titres lien de portefeuille fraction / quote part position prise par la place intention manifeste actif potentiel CCP vnements postrieurs enregistr comptabilis dans le grand livre avantages accords au personnel postrieurs l'emploi effet montaire potentiel sur les soldes des comptes prcision prvoir caractre prvisible droit prfrentiel de souscription

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English - French 2001

preference dividends preference shares preferred capital preferred share preliminary accounts preliminary judgment premium premium on redemption prepaid expenses prepaid pension cost prepare a balance sheet prepayment prepayment option
prepayments and accrued income

prescribe controls (to) present value presentation press announcements pre-tax discount rate pre-tax income from continuing operations prevent (to) primary audit concern primary auditor primary basis (format) of segment information primary test principal only strip receivable principal procedure print-out of daily entries prior service cost prior years' expenses private individual private limited company procedures proceeds process (to) processed processes processing procedure

dividendes prfrentiels actions prfrentielles capital de prfrence action de prfrence comptes provisionnels jugement prliminaire report prime de remboursement (obligations) compte de rgularisation actif / charges constates d'avance charges de retraite payes d'avance tablir un bilan paiement d'avance option de remboursement anticip comptes de rgularisation prvoir des contrles valeur actualise prsentation annonces et insertions taux d'actualisation avant impt rsultats courants avant impts empcher objectif d'audit principal commissaire aux comptes titulaire / auditeur principal premier niveau d'information sectorielle test principal crance correspondant une suite de paiements en principal uniquement / crance relative un instrument de flux de montants en principal uniquement procdure de base journe comptabilise valeur actuarielle des prestations accordes rtroactivement pour l'exercice charges sur exercices antrieurs personne physique S.A.R.L. (socit responsabilit limite) diligences produits du contrat traiter / saisir exploit traitements procdure de traitement

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38

English - French 2001

product line product specification product stripping production held as inventory production of goods and services profit (UK) profit (UK) before exceptional items profit and loss accrual profit before appropriation profit from continuing operations profit from operating activities profit margin
profit on disposal/sale of

profit or loss profit or loss account profit or loss per share profit sharing profit sharing plan profitability pro-format progress billing progress report progressive consolidation by level prohibited prohibition project engineer projected benefit obligation (PBO) projected benefit valuation methods projected benefits projected business performance projected depreciable life of asset projection of sample results promissory note used for payment of taxes, etc. promissory notes promotional events pronouncement properly valued property / property agent

ligne de produits nomenclature cannibaliser / dshabillage production stocke production de biens et de services bnfice rsultat courant produit recevoir et charges payer rsultat en instance d'affectation produit oprationnel / rsultat d'exploitation rsultat oprationnel marge plus value de cession rsultat compte de pertes et profits rsultat par action intressement plan d'intressement rentabilit simulation - pro forma factures d'acompte rapport d'activit consolidation par paliers interdire interdiction bureau d'tudes
valeur actualise de l'engagement futur (valeur actuarielle des prestations pour services rendus-avec projection des salaires) (dette actuarielle)

mthodes prospectives (ou d'valuation des avantages projets) engagements prospectifs lments prvisionnels d'activit plan d'amortissement projection des rsultats de l'chantillon obligation cautionne effets actes de notorit position officielle correctement valu biens immobiliers / marchand de biens / agence immobilier

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39

English - French 2001

property company property loans

property tax property, plant and equipment proportional consolidation proportionate share proscribed entity prospective financial information prospectus protective measures provision for bad debts originating abroad (tax based) provision for losses and charges provision for losses incurred in starting up foreign businesses provision for price increases in inventories (tax based) provisions considered as general reserves provisions for fluctuation in commodity prices (tax based) provisions for general risks provisions for investments provisions to encourage exploration for oil and gas prudential rules public entities public offer of exchange public prosecutor public sector (UK) public sector accounting public sector business enterprises public sector entities public securities market public utility (US) public works publically traded bonds publications publicly held publicly traded security PUCM (Projected Unit Credit Method) purchase accounting method purchase agreement purchased finished goods purchases

socit foncire crances immobilires taxe foncire immobilisations corporelles consolidation proportionnelle quote-part entit proscrite informations financires prvisionnelles note d'information mesure conservatoire provisions pour crdit l'tranger provisions pour risques et charges PIE (provisions pour l'implantation l'tranger) PHP (provisions pour hausse de prix) provisions caractre de rserve PFC (provisions pour fluctuation des cours) provisions pour risques gnraux provisions pour investissement PRG (provision pour reconstitution des gisements) lgislation prudentielle services publics offre public d'change Procureur de la Rpublique tablissement public comptabilit publique entreprises commerciales du secteur public entreprises publiques march public de valeurs mobilires tablissement public BTP (btiments et travaux publics) emprunts obligataires annonces et insertions cot en bourse titre ngoci sur un march organis mthode des units de crdit projetes mthode d'acquisition engagement d'achat produits de ngoce achats

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40

English - French 2001

purchases day book pursuits (E&Y) put or call option putable qualification (in auditors' report) qualify (to) qualitative characteristics quoted quoted market price raider random testing range rate of depreciation ratify (to) ratio rationale raw materials and miscellaneous stock variation real estate (US) real terms realisable value realisation realistic alternative reasonable and consistent basis reasonable and supportable reasonableness rebate receivable receivable auxiliary balance receivables receivables concerning associated companies received and receivables receivership recognised in previous accounting period recognised on an accrual basis recognised or reversed recognition reconciliation reconciliation routine record of account balances

journal quotidien des achats prospects (E&Y) option de vente ou d'achat cessible rserves (rapport CAC) remplir les conditions caractristiques qualitatives cote prix cot sur un march attaquant sondage ventail amortissement (taux d') seriner rapport d'change fondement / logique variation MP + div marchands de biens prix constant valeur de ralisation des actifs (retraite) ralisation autre solution raliste base raisonnable et permanente raisonnable et document caractre raisonnable rabais / ristournes / remises crance solde clients crances et comptes rattaches / comptes clients crances rattaches des participations reus et recevoir redressement judiciaire constat antrieurement comptabilis au fur et mesure qu'ils sont acquis comptabilis (dotation ou reprise) comptabilisation rapprochement programme de rapprochement livre d'inventaire

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English - French 2001

recorded
recorded at cost including purchase expenses and accrued interest

recorded in the proper accounting period (timely) records recover (to) recoverability recoverable amount recoverable tax recovery plan rectify (to) recurring differences recurring engagement
redemption premiums redemption value redemption value

reduction in inventory redundancies redundancy redundancy pay redundant (make) refrain refund refunding register registered head office (UK) registration office regularisation
regulated savings account

reimbursement re-invoicing rejection of accounting records (by tax authorities) related extent of an audit procedure related issues related parties related party relative error released from receivership relevant relevant data

enregistr / imput enregistrs frais d'achat et coupon inclus comptabilis sur la bonne priode fichier recouvrir recouvrabilit valeur recouvrable impt rcuprable plan de redressement corriger diffrences rcurrentes mission rcurrente prime de remboursement valeur de remboursement valeur liquidative destockage licenciement licenciement conomique indemnits de licenciement licencier abstenir (s') remboursement comblement de passif fichier sige sociale greffe rgularisation comptes d'pargne rgime spciale remboursement refacturation rejet de comptabilit tendue d'une procdure d'audit questions connexes entreprises lies partie li erreur relative aprs redressement judiciaire appropri / pertinent donnes pertinentes

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reliability reliable reliable assessment reliable estimate reliably relief (tax) rely on (to) remainder remittance
remote banking tools

remote possibility remuneration (UK) render dormant rental expenses


rental property

reorganisation of capital repairs and maintenance


repayable at maturity

repayment repledge REPO (repurchase option) report report on total amount of remuneration reportable segment
reported as a liability

reporting enterprise reporting package (consolidation) reporting period reporting requirement representation letter representative sample representative sample size repricing date require required working capital requirement rescheduled debts research research and development costs

fiabilit fiable valuation fiables estimation fiable faon fiable (de) dgrvement s'appuyer (sur) reliquat remise outils de banque distance faible probabilit rmunration mise en sommeil charges locatives oprations de location simple regroupement ou fractionnement des actions entretien et rparations terme remboursement nantir nouveau rmr communiquer attestation des rmunrations secteur prsenter inscrit au passif entreprise prsentant les tats financiers liasse (consolidation) dure de l'exercice obligation de communication financire lettre d'affirmation chantillon reprsentatif taille de l'chantillon reprsentatif date de refixation du prix (taux) imposer besoin de fonds de roulement (BFR) dispositions lgales ou rglementaires moratoire recherche frais de recherche et de dveloppement

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English - French 2001

research findings reserve for ... reserve for bad debts residual value resources (working capital) resources embodying economic benefits re-state re-stated restated in terms restatement of assets restoration costs restricted reserves restructuring plan
retail banking services retail customers

retained earnings retention of title clause retirement retirement benefit plan (US) retirement benefits retirement indemnities retraining return return of ownership return on investment return to profitability
return yield on domestic bonds

revaluation by management decision revaluation increase (decrease) revaluation reserve revaluation surplus revalued amount revenues reversal of an impairment loss reversal of changes reversal of depreciation reversal of depreciation review review for reasonableness (to)

rsultats de la recherche provisions pour dprciation provision pour dprciation des comptes clients reliquat dgagements ressources reprsentatives d'avantages conomiques rintgrer / retraiter retraitements restim rvaluation des biens frais de remise en tat des biens rserves sociales plan de redressement services bancaires aux particuliers clientle de particuliers report nouveau / rsultats non distribues clause de rserve de proprit retraite rgime de retraite engagements de retraite indemnits de dpart la retraite reconversion rentabilit rendement li la proprit rendement des (du) placement(s) clause de retour meilleure fortune taux sans risques rvaluation libre rvaluation positive (ngative) rserve spciale de rvaluation cart de rvaluation montant rvalu produits / chiffres d'affaires reprise d'une perte de valeur transfert des changes amortissement (reprise d') reprise sur amortissements examen / examen limit / revue limite faire une revue de vraisemblance

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44

English - French 2001

revolving audit programme rights issue risk risk assessment risk factor risks and returns risks and rewards roll forward on accounts payable roll forward on accounts receivable rolled over rollforward verification rollover roll-up auditing issues rounding (up or down) routine accounting data process / routine data royalty safe safe deposit safeguarding of assets safety salaries salary sale and lease back sale or disposal of an asset sales sales (US) sales day book sales order sales override sales returns sales terms same day electronic payment sample sample size sampling satisfied (to be) with savings savings bank schedule (US)

programme pluriannuel droit prfrentiel risque valuation du risque facteur de risque risques et rentabilit risques et avantages roll forward fournisseurs roll forward clients renouvel suivi des mouvements jusqu' la clture renouvellement remonter les points d'audit arrondis donnes rptitives redevance coffre-fort coffre protection des actifs scurit appointements paye cession bail cession (d'un actif) ventes chiffres d'affaires journal quotidien des ventes bordereau de vente facturation forage retours conditions de vente paiement lectronique chantillon taille d'chantillon sondages assurer (s') de pargne caisse d'pargne tableau

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45

English - French 2001

schedule of maturities scope scrap and rejects scrapped SDR (special drawing rights) search for unrecorded liabilities second-hand equipment seconds secured (fully) secured loan
securities delivered under repurchase agreements and receikved under resale agreements

securities held for trading securities portfolio


securities portfolio

securitisation security segment expense segment information segment liabilities segment result segment revenue segmenting segregate segregation of duties selling costs sensitive sensitive area separate financial statements seriously prejudicial server services servicing asset servicing fees servicing right set aside settle settlement settlement (of a defined benefit plan) settlement by mutual consent

chancier tendue dchets et rebuts mises au rebut DTA (Droits Tirage Spciaux) recherche des passifs non enregistrs matriel d'occasion deuxime choix (marchandise) garanti (entirement) emprunt garanti titres en pension titres dtenus des fins de transaction portefeuille-titres portefeuille-titres titrisation nantissement charge sectorielle information sectorielle passifs sectoriels rsultat sectoriel produit sectoriel division sparer sparations des tches cots de commercialisation sensible domaine sensible tats financiers individuels prjudice grave serveur prestations actif de gestion honoraires pour services rendre mandat de gestion rserver rgler rglement des engagements de retraite liquidation (d'un rgime prestations dfinies) rglement amiable

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English - French 2001

settlement date settling of accounts severe share share capital share of profits and losses of associates share premium share price (UK) share purchase warrant (UK) share right sharebond shareholders' equity shareholders' meeting shares shares accounted for under the equity method
shares and other variable-yield securities

shares in a boat
shares in companies accounted for under the equity method

shares not yet fully paid up shares reserved for issuance shares with share warrants shelf-registration document shipment short notice short sales short term capital gain short term cash balances significant significant account significant auditing and accounting issue significant influence significant internally generated transaction significant items significant non-routine data processes significant process significant types of transactions significantly different simple purchases and sales single shareholder private limited company

date de rglement apurement des comptes fort quote-part capital social quote-part dans les rsultats des entreprises associes prime d'mission cours de la Bourse bon de souscription d'actions droit de souscription obligation en actions capitaux propres / fonds propres / situation nette assemble gnrale titres au capital / actions titres mis en quivalence actions et autres titres revenue fixe quirataire parts dans les entreprises mises en quivalence titres non entirement librs actions rserves mettre actions avec bon de souscription d'actions (ABSA) document de rfrence livraison pravis court ventes dcouvert plus-value court terme disponibilits significatif compte significatif point important de comptabilit et d'audit influence notable opration interne significative importance significative donnes rptitives significatives traitement important types d'oprations significatifs sensiblement diffrent achats et ventes termes secs E.U.R.L.

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size premium

skip interval sliding scale (depreciation) slow moving stock SME (small, medium enterprises) social balance sheet social charges social security compensating tax software sorting of data sound loans and advances sources of information spare parts special purpose entities specialised industry specialised industry chart of accounts specification sheet specifications specify spin-off (of ownership) split splitting of company in a reorganisation scheme spot exchange rate spot operation stage of completion stage of production standard cost standards start-up activities start-up costs state benefits statement of income statement of operations (US) statute statutory auditor statutory auditors' report on an interim distribution of dividend stewardship of the resources stipulate stock (US) price

prime du taille intervalle de slection dgressif stocks rotation lente PME (petites et moyennes entreprises) bilan social charges sociales contribution de solidarit logiciel tri de donnes encours sains sources d'informations change standard / pices de rechange entits ad hoc activits spcialises plan comptable professionnel fichier signaltique cahier des charges prciser scission / apport ventilation / ventiler scission taux de change au comptant opration de change au comptant degr d'avancement degr d'avancement cot standard normes activits de dmarrage frais d'tablissement prestations payes dans le cadre de rgime gnral et obligatoire compte de rsultat comptes d'exploitation texte rglementaire commissaire aux comptes rapport du CAC pour la distribution d'acomptes sur dividendes gestion des ressources stipuler cours de la Bourse

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English - French 2001

Stock Market Regulators stock option plan stock options market stock partnership stock purchase warrant (US) stocks & shares stocks (US) straight line depreciation straight-line method streamlined strike price stripping of parts strong-box struck through sub-classification sub-contracting sub-contracting costs subject to sub-lease
subordinated debt

subordinated preferred notes subscription warrant subsequent events subsidiary subsidiary journal subsidiary ledger subsidised substance over form substantial uncertainty substantive procedures substantive test substantive testing substitute auditor substitute control sue (to) sufficient coverage summary accounts summary of audit differences summary of operations

COB (Commission des Oprations de Bourse) plan d'options de souscription ou d'achat march des options sur actions socit en commandite par actions bon de souscription d'actions valeurs mobilires actions amortissement linaire amortissement : mode linaire simplifi prix d'exercice cannibaliser / dshabillage coffre-fort barr subdivision sous-traitance frais de sous-traitance sous rserve sous-location dettes subordonnes TSIP titre subordonnes intrt prfrentiel bons de souscription vnements postrieurs filiale journal auxiliaire balance auxiliaire subventionn prminence de la ralit sur l'apparence incertitude relle procdure de corroboration test de validit tests de validit commissaire aux comptes supplant autre contrle assigner couverture suffisante comptes synthtiques synthse des ajustements non comptabiliss tableau d'activit

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English - French 2001

summary review summary review memorandum (SRM) sundry accruals sundry creditors sundry debtors sundry expenses sundry payables sundry receivables Supervisory Board suppliers supplies supply support (or refute) (to) support for assumptions supporting document supporting documentation surplus surplus (on sale of asset) surrender susceptibility suspense (in) suspense account suspension swap system of taxation systematic manner systems and procedures table (UK) table a bill (to) take-over takeover bid tangible assets tax adjustments tax analysis tax and social liabilities tax authorities tax base tax based provisions tax based provisions for possible loss contingencies

synthse note de synthse divers passifs crditeurs divers dbiteurs divers dotations diverses crditeurs divers dbiteurs divers conseil de surveillance fournisseurs fournitures / marchandises approvisionnement justifier (ou non) justification des hypothses pice justificative justificatifs excdent plus-value cder prdisposition attente (en) compte d'ordre / comptes d'attente / compte en suspens mise pied
swap (opration de change pour une priode dtermine entre deux devises (comptant ou terme))

rgimes d'imposition faon (de) systmatique systmes et procdures tableau dposer un projet de loi absorption OPA offre publique d'achat immobilisations corporelles redressements fiscaux / dcalage d'imposition preuve d'impt dettes fiscales et sociales administration fiscale base fiscale provisions rglementes provisions pour ventualits diverses

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English - French 2001

tax consolidation tax credit tax deductible expenses tax effects tax haven
tax loss situation

tax on dividends tax return taxable income taxable profit taxable temporary difference taxation taxes technical assistance templates tenant term terminal pension funding terminate terminate through abandonment termination benefits terms test extents test for impairment test of balances test of key items test of one test result tests of controls there is no lien on company assets third party third party claim through major outlets timely timing timing of liabilities to be borne by to be paid by to perform

intgration fiscale crdit d'impt / dgrvement fiscal charges dductibles effets sur l'impts abris fiscaux / paradis fiscaux situation fiscale dficitaire prcompte dclaration fiscale / liasse fiscale rsultat fiscal bnfice imposable diffrences temporaires taxables imposition impts et taxes aide technique modles preneur chance / dure capitalisation la retraite ( l'chance) mettre fin arrter l'exploitation par abandon indemnits de fin de contrat de travail / prestations de cessation d'emploi caractristiques nombre de tests test de dprciation test sur les soldes test sur les lments cls un seul test rsultat de tests test des contrles il n'y a pas de privilges ni de nantissements tiers (un) dfense recours distribution moderne sans dlai calendrier / priodicit chance des dettes la charge de la charge de effectuer (d')

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English - French 2001

to put out to tender to stop a cheque to test to whom it may concern tolerable error (TE) tooling tools top down test tort (breach of legal duty) total total balances due total nominal value total return swap trade bill trade date trade debtors (UK) trade discount trade mark trade payables trade receivables trade unions
traded bonds

trading trading account (UK) trading risks (financial instruments)


trading securities trading securities acquired with a view to rapid resale

training levy transaction having a high degree of management involvement transactions transfer transaction translation adjustment translation of the accounts of a foreign entity transport costs travellers cheque
treasury bills and other bills eligible for refinancing with central banks

treasury notes treasury stock (UK) treasury stock (US)

faire un appel d'offre faire opposition (un chque) tester pour valoir ce qui de droit erreur tolrable (ET) matriel d'outillage outillage test descendant dlit (manquement au devoir) global montant de l'encours valeur nominal global swap global de rendement billet ordre date de transaction clients rabais / remise marque dettes fournisseurs / dettes d'opration crances d'exploitation syndicats emprunts obligataires ngoce comptes d'exploitation risque de contrepartie (instruments financiers) titres de transaction titres dtenus dans le cadre d'une activit de ngociation rapide taxe d'apprentissage opration hautement influence par la direction oprations opration d'apport rserve de conversion conversion des comptes d'un tablissement tranger frais de transports cheque-voyage effets publics & valeurs assimiles billets de trsorerie bon de trsor actions propres (auto dtenues)

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English - French 2001

trial balance true and faire view trustee shareholdings trustees turn around effect (of prior year's audit differences) turnover (UK) turnover rates types of controls UCITS (undertakings for collective investment in transferable securities) UMTS (Universal Mobile Telephone System)
unallocated goodwill

unbilled revenue uncollectibility under capacity underlying undermine understanding understatement undertake undertakings (UK) underwriter undetected error undisclosed unearned unemployment unemployment benefits unemployment indemnities unentered payables unfunded accrued pension cost unincorporated business unissued capital unit trust fund uniting of interests unlisted securities market unpaid cheques unpaid or dishonoured bill, cheque (amount due) unrealisable unrealised unrealised exchange gains

balance gnrale image fidle participations fiduciaires fonds de pouvoir effet de renversement des erreurs de l'exercice prcdent chiffres d'affaires taux de mobilit (effectifs) types de contrles OPCVM rseau radio lectrique de troisime gnration ouvert au public cart rsiduel factures tablir irrcouvrabilit sous-activit sous-jacent mettre en danger comprhension sous-valuation engager (s') engagements intermdiaire financier / souscripteur (assurance) erreur non dtecte non dclars non acquis chmage indemnits de chmage allocations chmage dettes non provisionnes provision pour charges de retraite entreprise non constitue / entreprise sans personnalit morale capital non mit SICAV mise en commun des intrts second march chques impays impay inexploitable latent cart de conversion passif

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English - French 2001

unrealised exchange gains or losses unrealised exchange loss unrealised foreign currency losses
unrealised losses

unrecorded unresolved difference unsaleable unsatisfactory unusual unusual item unusual transaction
unwound

update (to) updating of evaluation of controls utilisation vacation (US) validation of input data valuation rules value added value for money value in use variable cost
variable-yield securities

variances VAT exempt / VAT zero rated venture capital venture capital venturer vertically integrated operation vested vested benefit obligation vested benefits vesting vesting period volume of transactions voluntary redundancy vote (to) wages and salaries waived difference

cart de conversion cart de conversion actif provision pour pertes de change (non ralises) moins values latentes non-enregistr diffrence non rsolue sans rotation (stock) inexploitable inhabituel lment inhabituel opration inhabituelle dnoues mettre jour mise jour de l'valuation des contrles apurement congs pays validation des donnes traiter rgles d'valuation plus-value qualit prix valeur d'utilit cot variable titres revenu variable carts exempt de TVA capital risque capital-risque coentrepreneur activit intgre verticalement acquis valeur actuarielle des prestations acquises prestations acquises droit acquis priode de blocage volume d'oprations dpart volontaire statuer traitements / salaires et rmunrations diffrence non corrige

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English - French 2001

walkthrough walkthrough test weak wealth tax and the valuation of a business weighted weighted average cost weighted coefficient of (a) widening of the parity band willing winding up
withdrawal

withheld at source withholding tax work performed by the enterprise and capitalised work sharing workforce working capital working days working papers work-in-progress works council write down write-back of depreciation write-off writing down the investment written option year-end year-end accounts year-to-date basis (on a)
yield to maturity for the subscriber zero coupon securities

cheminement (le) test de cheminement faible valuation des entreprises face l'impt sur les grandes fortunes pondr cot moyen pondr pondration de largissement de la bande de parit consentant dissolution dsengagement retenu la source (adj.) retenu la source (nom) production immobilise partage du travail effectifs fonds de roulement jours ouvrables dossiers de travail travaux en cours comit d'entreprise dprciation reprise sur amortissements sortir du bilan dprciation des titres option vendue clture comptes annuels base (sur une) cumule depuis le dbut de l'exercice jusqu' une date intermdiaire taux de rendement souscripteur titres revenu fixe coupon zro

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French - English 2001

la charge de l'encontre terme vue abandon de crance abandonner (par cession ou liquidation) abondon d'activits aborder (traiter) abris fiscaux absorption abstenir (s') accepter un dpart volontaire accord accord taux diffr accord contractuel accord de rfrencement accord de taux futur (ATF) accord irrvocable achat terme achats achats et ventes termes secs acompte acompte de versements acompte sur dividendes acqureur acquis acquisition d'immobilisations acquisition d'investissements acquisition transfrontalire acquitter sur l'encaissement actes de notorit actes lgaux

to be borne by / to be paid by against / contrary to repayable at maturity on demande forgiveness of debt discontinue discontinuing operations address (to) tax haven take-over refrain accept voluntary redundancy agreement delayed rate settlement (DRS) contractual arrangement listing agreement future rate agreement (FRA) binding agreement forward purchase purchases simple purchases and sales payment on account deposit account/credit account interim dividend acquirer vested capital addition capital expenditure cross-border acquisition paid on collection promotional events legal formalities

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French - English 2001

actif actif courant actif de gestion actif dprci actif driv actif dont le prix est fix au prix du march actif ventuel actif financier actif immobilis net actif incorporel actif net actif net ngatif actif potentiel actifs (les) d'impts diffrs sont dprcis lorsque leur ralisation n'est pas probable actifs et passifs action de prfrence actionnariat des salaris actions actions avec bon de souscription d'actions (ABSA) actions de prfrence obligatoirement remboursables actions dont l'mission est ventuelle actions en circulation actions et autres titres revenue fixe actions judiciaires actions prfrentielles actions propres (auto dtenues) actions rserves mettre activit activit abandonne activit de l'entreprise activit intgre verticalement activit patrimoniale

asset current asset servicing asset impaired asset derivative asset asset repriced at market contingent asset financial asset net assets intangible assets net assets / net worth negative asset (value of loan exceeds value of asset) possible asset deferred tax assets are provided for when recoverability is uncertain assets and liabilities preferred share employee shareholding plan shares (UK) / stocks (US) shares with share warrants mandatorily redeemable preferred shares contingently issuable shares outstanding shares shares and other variable-yield securities legal proceedings preference shares treasury stock (US) shares reserved for issuance operations discontinued operation client's business / company's operations vertically integrated operation asset management activities

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French - English 2001

activits commerciales activits de dmarrage activits spcialises actualisation actualis administrateur administration fiscale adopt affacturage affectation (d'un rsultat/bnfice) affectation du cot d'acquisition en application de la mthode d'acquisition affectations du rsultat affect affecter en report nouveau agencements agtac agios aide de l'tat aide publique aide technique aides fiscales l'investissement ajustement du rendement ajustements alerte aliner son indpendance allocations chmage alloue amnagements amendes (fiscales) amortissement amortissement (dure d') amortissement (reprise d')

distribution activities start-up activities specialised industry discounting (determination of present value) discounted director tax authorities enacted factoring appropriation (profits) allocation of the cost of acquisition in accordance with the purchase accounting method allocation of earnings allocated incorporate in retained earnings fixtures and fittings GATT bank charges government grant government assistance technical assistance investment tax incentives adjustment of yield adjustments legal procedure (when company in financial difficulties) impair one's independence unemployment indemnities granted / allocated improvements penalties (taxation) depreciation (tangible assets) / amortisation (intangible assets) period for which depreciation will be recorded reversal of depreciation

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French - English 2001

amortissement (taux d') amortissement : mode linaire amortissement acclr amortissement cumul amortissement dgressif amortissement dgressif fiscal amortissement drogatoire
amortissement des gains nets ou pertes nettes non constates provenant des exercices antrieurs

rate of depreciation straight-line method accelerated depreciation accumulated depreciation double declining method fiscal reducing balance depreciation additional depreciation in excess of that economically required, recorded to secure a tax benefit amortisation of unrecognised net gain or loss from previous periods depreciation impairment charge straight line depreciation accumulated tax losses which can be carried forward indefinitely for tax purposes amortisation of unrecognised prior service cost amortisation of unrecognised net obligation or unrecognised net asset amortisation of goodwill alumnus (alumni) (E&Y) notes to the financial statements illustrative appendix publications/press announcements fixed annual payments (in) cancellations control exception cash call /call for capital invitation to tender companies with listed securities margin call on-line application salaries payment of capital in kind, assets brought into business contribution in kind partial transfer of assets assessment

amortissement des immobilisations corporelles amortissement exceptionnel amortissement linaire amortissement rput diffr
amortissements de la valeur actuarielle non constate des prestations accordes rtroactivement

amortissements de l'obligation ou de l'actif net non constat amortissements des carts d'valuation ancien(s) (E&Y) annexe annexe titre d'illustration annonces et insertions annuits annulations anomalie de contrle appel de fonds appel d'offres appel public l'pargne (socits faisant) appeller un marge application en direct appointements apport en capital apport en nature apport partiel d'actif apprciation

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French - English 2001

apprciations actuelles du march approbation approche bilan de la mthode du report fixe approche d'audit approche de recouvrement du cot appropri approvisionnement appuyer sur (s') aprs redressement judiciaire apur apurement apurement des comptes arbigrage ou de spculation (oprations d') arbitrage archivage arrt arrt des comptes arrter l'exploitation par abandon arrir arrondis artificiel assemble (l') gnral prend acte assemble gnrale assigner assistance l'inventaire physique / assister l'inventaire physique assistance gestion commerciale association d'intrts associ responsable de la mission assumer assurance l'exploitation (COFACE) assurance(s) multirisque(s) assurer (s') de

current market assessments approval balance sheet liability method audit approach cost recovery approach relevant supply rely on (to) released from receivership discharged / offset utilisation settling of accounts arbitraging or trading(engaged in) arbitrage, hedging archiving balance sheet date approval of the accounts (by the Board) terminate through abandonment arrears (in) rounding (up or down) contrived notice was given at a shareholders' meeting shareholders' meeting sue (to) attendance at physical inventory counting / observe a physical inventory order administration department pooling of interests engagement partner discharge government managed export insurance comprehensive insurance satisfied (to be) with / ensure (to) that

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French - English 2001

attaquant attente (en) attentes du client attestation des rmunrations attitude de la direction envers les risques lis l'activit et faon dont elle les contrle au fur et mesure au fur et mesure qu'ils sont acquis au plus bas du cot ou du march audit complet audit informatique auditeur principal auditeurs internes augmentation de valeur augmentation du capital par compensations avec des crances augmenter auto-financement autofinancer (s') autorisation autoris autre contrle autre solution raliste autre traitement autoris autres avantages du personnel long terme autres achats externes autres concours la clientle autres produits autres produits d'exploitation autres produits d'exploitation bancaire autres produits d'exploitation non bancaire autres produits et charges ordinaires aval avance sur les concurrents

raider suspense (in) / outstanding client expectations report on total amount of remuneration management's attitude to, and monitoring of, business risks as and when on an accrual basis LOCOM = lower of cost or market full-scope audit computer assisted auditing primary auditor company auditors enhancement increase in share capital by capitalizing intero debt or inter A/P enhance (to) funds generated internally ability to be self financing authorization allowable / authorised substitute control realistic alternative allowed alternative treatment other long term employee benefits other purchases from third parties other advances to customers other income other operating income other operating income - banking other operating income - non-banking other ordinary income and charges endorsement / guarantee competitive edge

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French - English 2001

avancement avances avant qu'un ventuel dlai de rclamation ne vienne expiration avantages (au personnel) sur capitaux propres avantages accords au personnel postrieurs l'emploi avantages du personnel avantages conomiques avantages en nature avocat avoir avoir sur retours de marchandises bail bailleur balance ge des comptes clients balance auxiliaire balance auxiliaire clients balance gnrale balance par antriorit (des crances) banc d'essai / banc de tests bande magntique banque d'affaires Banques Centrales barr base (sur une) cumule depuis le dbut de l'exercice jusqu' une date intermdiaire base de donnes base fiscale base raisonnable et permanente bases bnfice bnfice imposable bnfice mondiale bnfice net par action

completion advance / loan before the statute of limitation expires equity compensation benefits post-employment benefits employee bnfits economic benefits benefits in kind lawyer credit / credit note allowances on returned goods lease landlord / lessor ageing ageing ledger / subsidiary ledger accounts receivable subsidiary ledger / debtors ledger trial balance aged listing of accounts receivable/ageing/aged listing benchmarking magnetic tape investment bank central banks struck through year-to-date basis (on a) database tax base reasonable and consistent basis fundamentals profit (UK) / income (US) taxable profit consolidated profit earnings per share EPS

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bnfices bnficiaires de trusts ou de patrimoines besoin de fonds de roulement (BFR) beta sectoriel bien inform biens biens fongibles biens immobiliers bilan bilan social billet ordre billets de trsorerie bon moyen terme ngociable (BMTN) bon de caisse bon de commande bon de souscription d'actions bon de trsor bon d'intervention bons de caisse bons de souscription bonus or rduction pour non dclaration de sinistre bordereau de vente branche d'activit brevet BTP (btiment et travaux publics) bulletin de paie bureau d'tudes CAC (Compagnie des agents de change) cadeau publicitaire cadre comptable cadre de direction cadre suprieur

earnings beneficiaries of a trust or estate required working capital industry risk coefficient knowledgeable assets / goods interchangeable goods / fungible goods property balance sheet social balance sheet trade bill treasury notes medium term note MTN corporate notes order form share purchase warrant (UK) / stock purchase warrant (US) treasury stock (UK) job sheet cash certificates subscription warrant no-claims bonus (or discount) sales order business sector (UK) / business segment (US) patent civil engineering / public works pay slip (UK) / pay check (US) project engineer French Institute of Stockbrokers giveaway accounting regulatory environment / accounting rules executive officer company officer

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cahier des charges caisse caisse de retraite caisse d'pargne calcul de la charge d'impt calcul simplifi calculer calculs calendrier cannibaliser capacit bnficiaire capital de prfrence capital conomique capital mis capital non mit capital risque capital social capital souscrit librer capital souscrit non appel capitalisation la retraite ( l'chance) capitalisation boursire capital-risque capitaux propres caractre adquat caractre prvisible caractre raisonnable caractristique du compte caractristiques caractristiques qualitatives carte configuration manuelle catgorie catgories comptables

specifications petty cash pension funds savings bank computing income tax expense computational shortcuts compute (to) calculations / computations timing product stripping or stripping of parts / cannibalise level of profitability preferred capital fair market value / economic value paid-in capital unissued capital venture capital share capital issued capital to be paid up capital issued but not called terminal pension funding capitalised value venture capital capital and reserves / shareholders' equity adequacy predictability reasonableness account characteristic features / terms qualitative characteristics legacy hardware class accounting classes

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catgories d'oprations caution CCP cder centralisation centre de magasins d'usine centre de traitement informatique certificat de dpt certificat d'investissement certification / certifier (de) cessation d'activit cessation de paiement cesser (d'utiliser) cesser des activits cessible cession cession (d'un actif) cession bail cession de filiales et de participations cession-bail chambre de compensation changement de mthode comptable charge d'impt diffr charge d'impt sur le rsultat charge d'intrt charge nette du rgime de retraite charge sans contrepartie en trsorerie charge sectorielle charge(s) oprationnelle(s) charges charges payer charges rpartir charges rpartir sur plusieurs exercices

class of transactions endorsement / guarantee Post Office Accounts surrender compilation factory outlet center computer service centre deposit certificate investment certificate audit (an) / attest (to) closing down / discontinue operations insolvency discontinue discontinue operations putable disposal sale or disposal of an asset lease back / sale and lease back disposal of subsidiaries and long-term investments lease-back clearing house change in accounting policies deferred tax expense income tax expense interest cost net periodic pension cost non cash expense segment expense operating expense expenses accrued expenses payable / accrued liabilities deferred charges expenses to be allocated to future periods

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charges bancaires charges calcules charges constates d'avance charges de retraite payes d'avance charges dductibles charges d'exploitation charges exceptionnelles (notion plus large en France qu'aux pays anglo-saxons) charges financires charges fixes charges imputables des tiers charges locatives charges sociales charges somptuaires charges sur exercices antrieurs chef de fil du placement chef de mission chef de rayon chemin de rvision chemin directeur cheminement (le) chque certifi chques impays chques remis l'encaissement cheque-voyage chiffres d'affaires chmage circularisation circularisation des comptes classification clause de franchise (assurance) clause de rserve de proprit clause de retour meilleure fortune clause d'exclusion

bank charges estimated expenses pre-paid expenses prepaid pension cost tax deductible expenses operating expenses extraordinary charges financial expenses / interest expenses fixed costs charges attributable to third parties rental expenses social charges extraordinary expenses expenses concerning prior periods / prior years' expenses lead manager audit senior buyer audit trail development plan walkthrough bankers draft unpaid cheques cheques presented for payment travellers cheque turnover (UK) / sales (US) / revenues unemployment direct confirmation confirmation of accounts classification excess clause (insurance) retention of title clause return to profitability / forgiveness of debt exclusion clause

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clauses conditionnelles de rglement clauses contractuelles clauses de rvision de prix cl de rpartition client socit X clientle de particuliers clients clients risque (E&Y) clients crditeurs clients douteux clients et comptes rattachs clture CMCC (Crdit de Mobilisation de Crances Commerciales) CNC CNC (Conseil National de Comptabilit) CNPF COB (Commission des Oprations de Bourse) co-commissaire aux comptes Code de commerce Code de travail Code gnrale des impts CGI coefficient coentrepreneur COFACE coffre coffre-fort cohrence de la prsentation cohrent comblement de passif comit d'audit comit d'entreprise commencement commissaire aux apports

contingent settlement provisions covenants cost escalation clauses basis for allocation company's X trade receivables retail customers trade debtors (UK) / receivables (US) close monitoring situations (E&Y) accounts receivable (A/R) credit balances doubtful debts accounts receivables closing / year-end back-up line of credit French Accounting Board National Accounting Body Employers Federation Stock Market Regulators joint statutory auditor French Company Law French Labour Law French Codified Tax Regulations factor venturer Government Sponsored Export Insurance Cover safe deposit safe, strong-box consistency of presentation consistent refunding audit committee works council inception appraisal auditor

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commissaire aux comptes commissaire aux comptes supplant commissaire aux comptes titulaire commission d'octroi de prt commissionnaire commissions (charges) commissions (produits) communication sur la performance communiquer comparable compensation compensation compensation de crance compilation complexit des oprations comportement de la direction composante composite comprhension comptabilisation comptabilis comptabilis (dotation ou reprise) comptabilis au cot comptabilis au fur et mesure qu'ils sont acquis comptabilis dans le grand livre comptabilis sur la bonne priode comptabilit analytique comptabilit auxiliaire clients comptabilit de couverture comptabilit d'engagements comptabilit d'inflation comptabilit en partie double

statutory auditor substitute auditor primary auditor origination fees commission agent fees payable fees receivable performance reporting report consistent / comparable offsetting off-set extinguishment of debt compilation complexity of transactions management behaviour component blend understanding recognition accruals recognised or reversed carried at cost recognised on an accrual basis posted in the ledger / recorded recorded in the proper accounting period (timely) cost (management) accounting customer ledger hedge accounting accruals concept inflation accounting double entry accounting

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comptabilit gnrale comptabilit irrgulire comptabilit plurimontaire comptabilit publique comptage compte compte courant compte de pertes et profits compte de rgularisation actif compte de rgularisation passif compte de rsultat compte de rsultat prvisionnel compte d'ordre compte intercompagnies compte propre compte significatif compte-rendu comptes annuels comptes bancaires comptes bloqus comptes client comptes crditeurs de la clientle comptes d'achat crdit comptes d'attente comptes de (dans un bilan) comptes de gestion comptes de rgularisation comptes d'pargne rgime spciale comptes d'exploitation comptes en suspens comptes ordinaires dbiteurs comptes ordinaires dbiteurs

general ledger / general accounting records accounting records not in conformity with regulations multicurrency accounting public sector accounting counts account current account (UK) / checking account (US) profit or loss account prepaid expenses expense accruals P/L account (UK) / income statement (US) / statement of income budgeted income statement suspense account intercompany / branch account company's use significant account Minutes annual financial statements / year-end accounts bank accounts blocked accounts accounts receivable customer deposits overdraft on checking (current) account suspense accounts balance sheet headings (captions) nominal accounts prepayments and accrued income regulated savings account statement of operations (US) / trading account (UK) suspense accounts ordinary overdrafts ordinary overdrafts

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comptes prvisionnels comptes provisionnels comptes sociaux comptes synthtiques concentration approprie conception concession concordat concours bancaires courants conu pour concurrent conditions de vente confiance confirmation de soldes ou de factures confirmation des clients solde nul confirmer conformit congs pays conseil d'administration conseil de surveillance conseil PME consentant consquences conservateur (fonds) consolidation par paliers consolidation proportionnelle constat antrieurement constitution de fonds de retraite construction sur sol d'autrui contentieux continuit d'exploitation contrat court terme

forecast financial statements / forecasts preliminary accounts annual accounts summary accounts appropriate emphasis designed to licence / concession legal settlement (in bankruptcy) banking facilities designed to competitor sales terms confidence confirmation of balances or invoice amounts confirmation of zero balances receivables corroborate (to) compliance paid holiday (UK) / vacation (US) board of directors Supervisory Board entrepreneurial services willing implications custodian (investment funds) progressive consolidation by level proportional consolidation recognised in previous accounting period pension funding leasehold (UK) disputed (balance) going concern short term contract / nearby contract

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contrat forfait contrat terme contrat d'acquisition contrat de dpt entre les mains d'un tiers contrat dficitaire contrat en rgie contrat hte contrat reposant sur des marchandises contrat sur marchandises contrats de location contrats de taux d'inntrt terme ferme ou conditionnel contrepartie accorde (reue) contribution de solidarit contrle conjoint contrle d'accs contrle des cycles contrle exclusif contrle interne contrle interne comptable contrle rapproch contrles inefficaces convention collective conversion des comptes d'un tablissement tranger conversion d'obligations convocation cooptation (d'associ) co-propritaires correctement enregistr et centralis correctement valu correctement imput correctement totalis corriger

fixed price contract forward exchange acquisition agreement escrow contract (fund into which money is placed pending sale to cover debts) onerous contract cost plus contract host contract commodity-based contract commodity contract leases firm and conditional forward interest rate instruments consideration given (received) social security compensating tax joint control access control application control exclusive control internal control internal accounting control close monitoring ineffective controls / controls are ineffective collective bargaining agreement (CBA) translation of the accounts of a foreign entity debt conversion notice of meeting admission (into partnership) joint ownership correctly posted properly valued correctly classified correctly summarized rectify (to)

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corroboratif corroborer cot en bourse cote officielle

corroborative corroborate publicly held listing (securities)

cotisation cour des comptes cours de bourse cours de la Bourse cours du jour de transfert courtier d'assurances courtier en lingots d'or coussin cot terminaison cot amorti cot complet cot d'acquisition (frais d'acquisition) cot des avantages du personnel cot des services actuels cot des services passs cot d'unit d'uvre cot historique cot moyen pondr cot standard cot variable cots cots de commercialisation cots non encourus cots pour cessation d'une activit couverture terme en devises couverture suffisante crance

contribution government auditors market price stock (US) / (UK) share price market value of the transfer date insurance broker bullion dealer / broker cushion cost to complete amortised cost full cost acquisition cost(s) employee benefit cost current service cost past (prior) service cost cost centre of ... historical cost weighted average cost standard cost variable cost costs selling costs non-incurred costs exit costs foreign currency hedging / forward exchange contract sufficient coverage receivable

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crance taux variable une suite de paiements en principal uniquement / crance correspondant crance relative un instrument de flux de montants en principal uniquement crance sur les seuls intrts crances assorties de garantie crances clients crances d'exploitation crances douteuses crances chues crances et comptes rattaches crances financires et crances commerciales crances immobilires crances pour export crances rattaches des participations crances sur la clientle crances sur les tablissements de crdit cration d'oprations crdit de mobilisation de crances crdit d'impt crdit documentaire crdit-bail crditeurs (comptes fournisseurs) crditeurs divers crdits la clientle crdits l'quipement crdits de trsorerie cumul cycle d'exploitation dans la mesure du possible dans tous les aspects significatifs dataroom date de clture date de clture de l'exercice antrieur

floating rate debt principal only strip receivable interest-only strip receivable guaranteed receivables accounts receivable / debtors (trade) receivables operating receivables / accounts receivables/ trade receivables doubtful debt / bad debt past due receivables receivables loans & trade receivables property loans letter of credit receivables concerning associated companies loans and advances to customers loans and advances to credit institutions generating of transactions loan to finance outstanding receivables tax credit documentary credit leasing / leasing agreement / capital lease agreement accounts payable sundry creditors / payables customer loans and advances investment credits cash facilities aggregated operating cycle as far as possible in all materiala dataroom (sealed room accessed at given dates to purchase's accountants attendance at respects and lawyers by sellers, which contains public and non public information from which a balance sheet date / closing date balance sheet date (last)

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date de constitution date de re fixation du prix (taux) date de ralisation (stock options) date de recouvrement date de rglement date de transaction date d'chance date d'enregistrement date d'entre en vigueur date d'tablissement des comptes intermdiaires de manire dbiteurs divers dbiteurs dormants dblocage des participations dcaiss dcaissements dcalage dcalage d'imposition dchets et rebuts dcid (dividende) dclaration fiscale dclaration sur l'honneur dclarations la direction dclarations de sinistre dcomptabilisation dcomptabiliser dcouvert dcouverts dcret comptable ddier dfense recours dficit

date of incorporation repricing date closing date (stock options) date of recovery settlement date trade date maturity date date recorded effective date interim reporting date in such a way as to ,,, sundry debtors / receivables inactive accounts receivable payment of employee profit share disbursed / paid out cash disbursements (payments) deferrals or accruals tax adjustments scrap and rejects declared (dividend) tax return affidavit management representations incurred claims or losses derecognition eliminate / derecognise overdraft bank debts accounting decree dedicate third party claim deficit

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dgagements dgradation degr d'avancement degr de risque dgressif dprciation) dgrvement dgrvement fiscal dlit (manquement au devoir) dmontrer dnoues dpart volontaire dpend dpense(s) dport dposer son bilan dposer un projet de loi dpt terme en banque dpt au greffe dpts et cautionnements dpts et cautionnements dprciation (pour immobilisations incorporelles) dprciation des actifs dprciation des titres dprci (tant) driv drogations description gnrale dsengagement dshabillage destinataire dstockage dtecter

resources (working capital) damage stage of production / percentage of completion / stage of completion degree or level of risk sliding scale / declining (depreciation) abatement / relief tax credit tort (breach of legal duty) indicate unwound voluntary redundancy contingent upon expenditure(s) discount file a petition for bankruptcy (to) table a bill (to) bank deposit account filed (US) / lodged (UK) with the commercial court guaranteed deposits paid and recoverable impairment / write down amortisation (intangible assets) impairment of assets writing down the investment impaired derivative exceptions to / departures from overview withdrawal product stripping or stripping of parts / cannibalise addressee reduction in inventory detect (to)

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dtection dtention dtenu des fins de transaction dtenu dans un portefeuille de transactions dtenu en vue d'tre sorti dtenu jusqu' son chance dtournement dette long terme dette assortie de garantie dette en devises dette future d'impt au taxe de droit commun dette rattache des participations dettes dettes bancaires dettes d'exploitation dettes d'opration dettes envers les tablissements de crdit dettes financiers dettes fiscales et sociales dettes fournisseurs dettes intra-groupe dettes lies au personnel dettes non provisionnes dettes reprsentes par un titre dettes subordonnes dettes sur immobilisations deuxime choix (marchandise) devise devises trangres diagramme de circulation diffrence de jugement diffrence non corrige

detection ownership held for trading held for trading purposes held for disposal held to maturity defalcation / fraud long term debt guaranteed debt foreign currency debt / debt denominated in foreign currency income taxes payable in the future using the current tax rate debt concerning associated companies debts / liabilities bank debts accounts payable trade payables amounts owed to credit institutions notes payables tax and social liabilities trade payables interco-indebtedness employee (accruals for) unentered payables debts evidenced by certificates subordinated debt payables to fixed asset suppliers seconds currency foreign currencies flowchart judgmental difference waived difference

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diffrence non rsolue diffrences rcurrentes diffrences temporaires taxables diligences directeur direction (la) direction gnrale Directoire dirigeants d'une socit disponibilit disponibilits disponible la vente dispositions lgales ou rglementaires dissolution distribution moderne divers passifs dividendes prfrentiels dividendes reus ou recevoir dividendes verss ou verser division document de rfrence domaine domaine faible risque domaine risque lev domaine d'activit domaine sensible donnes comparatives donnes non rptitives donnes pertinentes donnes rptitives donnes rptitives significatives dossier permanent

unresolved difference recurring differences taxable temporary difference procedures manager management management Executive Board company management availability short term cash balances / cash available for sale legislation / requirement liquidation / winding up through major outlets sundry accruals preference dividends dividends received or receivable dividends paid or payable segmenting shelf-registration document area low risk area high risk area field of activity sensitive area comparatives non-routine data processes relevant data routine accounting data process / routine data significant non-routine data processes permanent file

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dossiers de travail dotation dotation (amortissement) annuelle dotation aux amortissements dotations aux amortissements des immobilisations corporelles et incorporelles dotations aux provisions dotations diverses douane droit droit droit acquis droit commun droit de reproduction droit de souscription droit juridiquement excutoire droit prfrentiel droit prfrentiel de souscription droits acquis droits de conversion DTA (Droits Tirage Spciaux) dure dure d'amortissement dure de l'exercice dure du bail E.U.R.L. cart d'acquisition cart d'acquisition cart de conversion cart de conversion actif cart de conversion passif cart de premire consolidation cart de rvaluation

working papers allowance annual charge allowance (depreciation) / expense for the year amortisation or depreciation charge depreciation and amortisation expenses expense for the year / annual charge allowance sundry expenses Customs legal right accounting law vesting common law copyright share right legally enforceable right rights issue pre-emptive rights accrued benefits conversion privilege SDR (special drawing rights) term period over which an asset will be depreciated reporting period lease term single shareholder private limited company acquisition goodwill goodwill on acquisition unrealised exchange gains or losses unrealised exchange loss unrealised exchange gains excess of purchase price over net assets / difference on initial consolidation revaluation surplus

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cart d'valuation cart d'valuation cart de premire acquisition cart rsiduel carts carts actuariels carts de change change la parit change au pair change standard chantillon chantillon reprsentatif chance chance des dettes chancier choir conomies d'chelle coul cran cras criture(s) comptable(s) critures effectifs effectuer effet de levier effet de renversement des erreurs de l'exercice prcdent effet global des erreurs et des diffrences de jugement effet montaire potentiel sur les soldes des comptes effets effets payer effets escompts non chus effets publics & valeurs assimiles

fair value fair value adjustments goodwill on acquisition unallocated goodwill differences / variances actuarial gains and losses exchange differences exchange at parity exchange at par spare parts sample representative sample maturity / term timing of liabilities schedule of maturities / maturity schedule lapse (to) economy of scale elapsed monitor crashed (computer) journal entry / accounting entries entries headcount / workforce perform (to) gearing turn around effect (of prior year's audit differences) aggregate effect of errors and judgmental differences potential monetary effect on the related account balances promissory notes / notes notes payables / bills of exchange payable discounted notes (note yet due) treasury bills and other bills eligible for refinancing with central banks

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effets sur l'impts efficace efficace et effectif efficace/fiable tester efficace/non fiable ne pas tester efficacit de la couverture laboration de l'approche d'audit largissement de la bande de parit lment cl lment exceptionnel / extraordinaire lment inhabituel lment significatif lments lments prvisionnels d'activit lments probants lments probants directs liminer en contrepartie manant du emballage embauche metteur mettre mis par mission d'actions gratuites mission d'actions par capitalisation des bnfices mission des primes (d'assurance) missions empcher emphytotique emplacement cl emprunt(s) garanti(s) emprunts indexs

tax effects effective effective and efficient effective/rely minimal risk effective/not rely low risk hedge effectiveness development of the audit approach widening of the parity band key item extraordinary item unusual item material item items projected business performance audit evidence direct evidence offset from / issued by packing hiring issuer issue (to) issued by bonus issue capitalisation issue issuance of policies (insurance) issuances prevent (to) leasehold (UK) key location secured loan(s) / guaranteed loans indexed linked borrowing

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emprunts obligataires emprunts obligataires en amont en aval en comptabilit en cours en cours client en fonction de en instance de en provenance de en retard de rglement en tant que en vigueur encaissements encaisser encours sains engag par contrat engagement d'achat engagements engagements conditionnels engagements de garanties engagements de retraite engagements prospectifs engagements rciproques engagements reus engager (s') engendrer des flux de trsorerie enqute enqute auprs de enquter sur enregistr enregistrement comptable

publically traded bonds / debentures traded bonds at prior stages / further up at later stages/ further down accounting purposes (for) in progress outstanding receivables according to pending coming from / originating from past due in (their) capacity as in force encashment (UK) / cash receipts encash (to) (UK) sound loans and advances contracted purchase agreement undertakings (UK) / commitments (US) contingent liabilities guarantee commitments retirement benefits projected benefits mutual / cross commitments guarantees / commitments received undertake generate earnings and cash flow inquiry inquiry of investigate (to) posted / recorded / booked accounting entries

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enregistrer au passif enregistrs frais d'achat et coupon inclus entriner entit proscrite entits ad hoc entr en vigueur entre de trsorerie entre des stocks entrepreneur entreprise acquise entreprise dtenue entreprise dominante entreprise non constitue / entreprise sans personnalit morale entreprise prsentant les tats financiers entreprises commerciales du secteur public entreprises lies entreprises publiques entrer en vigueur entretien et rparations environnements informatiss pargne quipe d'audit quipementier erreur dtecte erreur non dtecte erreur relative erreur tolrable (ET) erreurs de calcul escompte escomptes de rglement accords escomptes de rglement obtenus estampille estimation

book as liabilities recorded at cost including purchase expenses and accrued interest ratify (to) proscribed entity special purpose entities effective cash inflows goods received contractor / entrepreneur acquiree investee dominant company unincorporated business reporting enterprise public sector business enterprises affiliated companies / related parties public sector entities become operative repairs and maintenance computerized environments savings engagement team components manufacturer detected error undetected error relative error tolerable error (TE) clerical errors discount discounts allowed to customers (on payment) discounts received from suppliers (on payment) hall-mark estimation / estimate

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estimation comptable estimation fiable tablir un bilan tablissement public tat actuel tat des prix tats financiers tats financiers usage gnral tats financiers individuels tendu (adj) tendue tendue d'une procdure d'audit tendue globale tendue globale des procdures d'audit valuation valuation actuarielle valuation des entreprises face l'impt sur les grandes fortunes valuation du risque valuation fiables valuation finale des contrles valuation globale valuation selon la mthode rtrospective evaluations valu leur prix de march valu sa valeur de march valu au prix de march valuer vnement externe vnements exognes vnements postrieurs ventail ventualits

accounting estimate reliable estimate draw-up a balance sheet / prepare a balance sheet public utility (US) / public sector (UK) current condition cost statement financial statements general purpose financial statements separate financial statements extensive extent / scope related extent of an audit procedure overall scope overall scope of audit procedures measurement actuarial valuation wealth tax and the valuation of a business performance of a risk assessment / risk assessment reliable assessment final evaluation of controls overall evaluation accrued benefits valuation measurements marked to market market to market marked to market measure (to) external event events outside subsequent events / post-balance sheet events range contingencies

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volution de rsultats exactitude exactitude arithmtique examen examen analytique examen analytique global examen limit excdent excdent brut d'exploitation excdents trsorerie excuteur exemples exempt de TVA exercice exercice (de l') exercice social exhaustivit exigible expertise judiciaire experts en assurance exploitation exploit faon (de) systmatique faon continue (de) faon fiable (de) facteur de risque facturation forage factures tablir factures d'acompte faible faible probabilit faiblesses du contrle interne

change in the results for the year accuracy mathematical accuracy review analytical review overall analytical review limited scope surplus operating income before depreciation and amortization excess cash executor illustrative examples VAT exempt / VAT zero rated accounting period current company's financial year / fiscal year adequacy due (amount) forensic loss adjuster (acts for insurance co.) / loss assessor (acts for policy holder) operations processed systematic manner ongoing basis (on an) reliably risk factor sales override unbilled revenue progress billing / interim billing low, weak remote possibility internal control weaknesses

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faillite faire appliquer faire opposition (un chque) faire un appel d'offre faire une revue de vraisemblance faire valoir ses droits fait gnrateur fait gnrateur d'obligation faits caracteristiques faits dlictueux fiable / fiabilit fichier fichier de donnes fichier de sortie fichier signaltique filiale filiales de premier rang filleuls et adoss ou (E&Y) financement parrains couverture par un instrument de taux d'intrt portant
sur la dure de vie rsiduelle

insolvency / bankruptcy enforce (to) to stop a cheque invite to tender / to put out to tender review for reasonableness (to) exercise one's rights key event / key driver obligating event key factors illegal acts reliable /accuracy / reliability register / records / file data file output file specification sheet subsidiary directly controlled subsidiaries counselees and counsellors (E&Y) financed by matching funds or hedged against interest rate exposure to maturity fund (to) cash flow internal audit function operate (to) based rationale trustees funds / capital pool of securitized receivables mutual investment fund goodwill pension fund working capital

financier flux de trsorerie fonction d'audit interne fonctionner fond fondement / logique fonds de pouvoir fonds fonds commun de crance fonds commun de placement fonds de commerce fonds de retraite fonds de roulement

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fonds en caisse fonds pour risques bancaires gnraux fonds propres force probante force probante de l'examen analytique forcing forme juridique formule de calcul des prestations (retraite) formules d'ajustement fort fourchette acceptable fournisseurs fournitures fraction fractions gales (par) frais frais accessoires d'achat frais de dveloppement frais de rception frais de recherche et de dveloppement frais de remise en tat des biens frais de sous-traitance frais de transports frais d'escompte frais d'tablissement frais d'tude frais financiers frais financiers non chus frais gnraux franc constant franc courant franc et quitte de toutes dettes

cash on hand fund for general banking risks shareholders' equity evidence analytical review evidence manual override legal form plan's benefit formula basis of adjustment severe acceptable range suppliers supplies portion equal annual instalments (in) costs / expenses costs linked to purchases development expenditure entertaining expenses / corporate entertaining expenses research and development costs restoration costs sub-contracting costs transport costs discount cost start-up costs market research financial expenses / borrowing costs / interest expense interest payable / accrued interest general overheads currency not adjusted for inflation or interest rates franc at current rate free of all lien and debts

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franchise (assurance) franchise de franchise de pertes sur franchise de pertes franchise de rassurance pour pertes fraude frquences radiolectriques frt fusion fusion de donnes G.I.E. (Groupement d'Intrt conomique) gains sur oprations financires gammes de produits garanti (entirement) garantie garantie de passif garantie hypothcaire garantie passive garanties et titres intra-groupe garantir garde (la) des actifs gnr en interne gnrer grant gr directement par le propritaire gestion des ressources global goulot d'tranglement grand livre grand livre gnral gr gr (march de) greffe grosses rparations

excess (insurance) excess of excess of loss on excess of loss excess of loss reinsurance defalcation mobile radio frequencies freight merger merging of data economic interest grouping / incorporated joint venture income from financial transactions lines of merchandise secured (fully) endorsement / guarantee guarantee against unrecorded liabilities (acquisition) mortgage backed guarantee guarantee guarantees and securities linked to group companies collateralise custody of assets internally generated initiate (to) manager owner-managed stewardship of the resources broad / total bottleneck general ledger nominal ledger over-the-counter registration office major repairs

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hausse de prix (provision pour) hautement probable historique holding honoraires pour services rendre hors bilan hypothque hypothse IARD (assurance) identifier IDR (indemnit dpart retraite) il n'y a pas de privilges ni de nantissements image fidle immeubles de placement immobilisation (une) corporelle immobilisations immobilisations corporelles immobilisations cres (ou produites) par l'entreprise immobilisations en cours immobilisations entirement amorties immobilisations financires immobilisations incorporelles impay implantation importance relative importance significative important imposer imposition impt diffr actif impt diffrs (ou latents) impt forfaitaire

fiscal inventory price increase reserve highly likely historical holding company servicing fees off-balance sheet (item) mortgage assumption non-life or property casualty distinguish OPEB (nonpension post retirement benefits) there is no lien on company assets true and faire view / fairly stated investment properties item of property, plant and equipment fixed assets tangible assets/property, plant and equipment fixed assets constructed by the company fixed assets under construction fully depreciated fixed assets long term investments intangible assets unpaid or dishonoured bill, cheque (amount due) location materiality significant items large require taxation deferred income tax asset deferred taxes minimum tax charge

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impt rcuprable impt sur les bnfices impts et taxes impts exigibles impts sur les revenus retenus la source imput imput sur incertitude relle incidence incidence de changements incidence de paiement incidence financire incorporation d'un cot dans le cot d'un (des) actif(s) incorpor incorpor dans le cot (d'un actif) indemnits indemnits d'assurance indemnits de chmage indemnits de dpart la retraite indemnits de fin de contrat de travail indemnits de licenciement indpendance de l'exercice indiquer inexactitude inexploitable influence de la direction influence notable information financire information financire intermdiaire rsume information financire interne information sectorielle informations fournir

recoverable tax corporate (US) company (UK) tax / income tax taxes current (income) tax P.A.Y.E. (pay-as-you-earn) (UK) classified / recorded charged against substantial uncertainty incidence / effects effects of changes irregular or slow-paying financial impact capitalisation embedded in capitalised indemnities / damages amounts recovered from insurance unemployment benefits lump-sum retirement benefits / retirement indemnities termination benefits redundancy pay cut-off disclose misstatement unrealisable / unsatisfactory / incomplete pervasive influence of management significant influence disclosure / financial reporting condensed interim financial information internal financial reporting segment information / reporting disclosure

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informations comparatives informations financires prvisionnelles informatique informatis inhabituel inscrire l'actif inscrit au passif inspection institution publique instrument de capitaux propres instrument de garantie instrument driv incorpor instrument hybride (compos) instruments financiers instruments financiers terme intangibilit du bilan d'ouverture intgralement intgration fiscale intgration globale intention manifeste interdiction interdire intressement intrts courus intrts courus non chus intrts courus non chus ou payer intrts et charges payer intrts et charges assimiles intrts et charges assimils intrts et produits assimils intrts hors groupe intrts minoritaires

comparative information prospective financial information EDP (electronic data processing) automated / computerised unusual capitalise (to) reported as a liability inspection government enterprise equity instrument collateral embedded derivative instrument hybrid (combined) instrument financial instruments forward financial instruments inadmissibility of adjustments to opening balance sheet in full tax consolidation fully consolidated positive intent prohibition prohibited profit sharing accrued interest accrued interest not yet due interest payable accrued interest interest expense interest payable and similar charges interest receivable and similar income outside group interests minority interests

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intrts moratoires intrts virtuels sur swaps de changes interfaces automatiques entre les systmes interjeter appel intermdiaire intermdiaire financier intervalle de slection introduction en bourse inventaire des valeurs mobilires inventaire permanent inventaire physique inventaire tournant inversement investissement dans des succursales irrcouvrabilit irrgularit jetons de prsence journal auxiliaire journal officiel journal quotidien des achats journal quotidien des ventes journe comptabilise jours ouvrables jugement prliminaire jurisprudence juste valeur justificatifs justification des hypothses justifi justifier (ou non) latent le cas chant

interest on overdue payments future interest on currency swaps automatic interfaces between systems appeal (to) interim underwriter skip interval IPO (initial public offering) analysis of stocks and shares portfolio (UK) / marketable securities (US) perpetual inventory inventory count / physical stocktake cyclic inventory counts conversely investment in branches uncollectibility irregularity directors' attendance fees subsidiary journal official gazette purchases day book sales day book print-out of daily entries business days / working days preliminary judgment jurisprudence / operation of law fair value supporting documentation support for assumptions documented support (or refute) (to) unrealised if necessary

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lgislation prudentielle lettre d'affirmation lettre de mission liasse (consolidation) liasse fiscale libells libells en dvises licenciement licenciement conomique licencier lien de portefeuille ligne de produits lingot liquidation (d'un rgime prestations dfinies) liquidits lissage du rsultat litige livraison livre de paye livre d'inventaire livres comptables location grance location simple location-vente logiciel logiciel d'application loi comptable loyer conditionnel macro couverture mali de liquidation ou de fusion mandant mandat

capital adequacy rules / prudential rules representation letter engagement letter reporting package (consolidation) tax return accounting captions denominated in foreign currency redundancies redundancy redundant (make) / lay-off portfolio linkage product line bullion settlement (of a defined benefit plan) cash assets / cash and cash equivalents income smoothing dispute / lawsuit delivery / shipment payroll journal record of account balances accounting records management lease operating lease hire-purchase computer programme / software application software accounting law contingent rent macro hedging loss on liquidation or merger constituent mandate / warrant / order to pay / money order

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mandat de commissaire aux comptes mandat de gestion manifestement engag marchandises marchandises marchands de biens march terme march des options sur actions march interbancaire march public de valeurs mobilires marge marge commerciale marge de solvabilit marketing du titre marque matrialis matriel de bureau et informatique matriel d'emballage matriel d'occasion matriel d'outillage matriel industriel et commercial MATIF (March Terme d'Instruments Financiers) mcnat meilleure estimation meilleure estimation de la direction membres de l'quipe mesure conservatoire mthod analogique ou multiples mthode actuarielle mthode d'acquisition mthode d'analyse mthode de comptabilisation l'achvement

appointment as statutory auditors servicing right demonstrably committed supplies / merchandise / goods commodities real estate (US) / property (UK) forward market stock options market foreign exchange market public securities market profit margin commercial or sales margin margin of solvency market shares trade mark documented / evidenced computer and office equipment packing materials second-hand equipment tooling industrial and commercial equipment financial instrument futures exchange LIFFE London Int. Fin. Futures Exchange) donations (charity) best estimate management's best estimate engagement team members protective measures multiples approach actuarial basis purchase accounting method evaluation methods completed contract method

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mthode de comptabilisation l'avancement mthode de la mise en commun d'intrts mthode de report variable mthode des charges par nature mthode des units de crdit projetes mthode du cot mthode du cot des ventes mthode du report fixe mthode du report fixe mthode du report variable mthode du report variable mthode du taux d'intrt effectif mthode fonde sur le cot actuel mthodes d'analyse mthodes drogatoires mthodes par rpartition des cots mthodes par rpartition des prestations mthodes prospectives (ou d'valuation des avantages projets) mthodes rtrospectives (ou d'valuation des avantages acquis) mettre jour mettre en danger mettre en uvre mettre fin mise jour de l'valuation des contrles mise pied mise en commun des intrts mise en conformit mise en demeure mise en quivalence mise en forme des donnes traiter mise en jeu d'engagements hors-bilan mise en place

percentage of completion method pooling of interest method balance sheet liability method nature of expense method PUCM (Projected Unit Credit Method) cost method cost of sales method deferral method deferral method balance sheet liability method liability method effective interest method current cost method evaluation methods French pooling of interests cost allocation methods benefit allocation methods projected benefit valuation methods accrued benefit valuation methods update (to) undermine implement terminate updating of evaluation of controls suspension uniting of interests compliance with regulatory standards formal demand / notice equity accounting / accounting by the equity method editing of input data calling into play off balance sheet commitments implemented

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mise en service mise en sommeil mises au rebut mission mission importante mission rcurrente mobilisation de crance mobilisation de crdit modalits modalits de calcul modalits de calcul mode d'amortissement modles modr moins values latentes moins-value montant (somme) minime montant aprs capitalisation montant brut montant de l'encours montant rvalu montant total montants moratoire mouvement de stock mouvements multiplication nantir nouveau nantissement narratif NASDAQ nature exceptionnelle

introduced / installed / connected / brought into service render dormant scrapped engagement / assignment large engagement recurring engagement discounting of receivables, raising funds on non-liquid debt by creation of discountable bills letter of credit arrangements methods of computation methods of computation amortisation / depreciation method templates / examples moderate unrealised losses loss (on sale of asset) capital loss nominal amount accreted amount gross amount total balances due revalued amount aggregate amount amounts rescheduled debts incoming and outgoing transactions / movements extension repledge lien / security / pledging (of asset) narrative National Association Security Dealers Automated Quotation exceptional nature

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nature non rptitives (de) nature, tendue et calendrier ngoce nette de reprises neutraliser nombre de tests nombre d'erreurs attendu nomenclature non acquis non compensation des postes d'actif et de passif et des postes du compte du rsultat non dclars non dnoues non faible non retrait non significatif non significatif par rapport aux tats financiers pris dans leur ensemble non-enregistr normes normes comptables note de synthse note d'information notes de frais nul et non avenu objectif objectif d'audit principal objet social obligation obligation au titre des prestations dfinies obligation cautionne obligation de communication financire obligation d'entreprise de premire catgorie obligation en actions

non-routine nature nature, extent and timing trading net of reversal offset test extents planned number of errors product specification / cost accounting product specifications / cost component unearned no offsetting of assets and liabilities nor of revenues and charges undisclosed not unwound not low non restated immaterial immaterial to the financial statements as a whole unrecorded standards accounting standards summary review memorandum (SRM) prospectus out-of-pocket expenses null and void focus / aim primary audit concern corporate purpose bond defined benefit obligation guaranteed debt / promissory note used for payment of taxes, etc. reporting requirement high quality corporate bond sharebond

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obligation implicite obligation juridique obligations avec bons de souscription d'actions (OBSA) obligations convertibles en actions obligations en portefeuille obligations et autres titres revenue fixe observation (dans un rapport cac) obsolte offre public d'change OPA offre publique d'achat OPCVM OPE offre publique d'change oprateur sur l'or opration d'apport opration de change terme opration de change au comptant opration de change avec livraison immdiate opration de crdit-bail et assimiles opration de maintenance d'un fichier opration d'change opration hautement influence par la direction opration inhabituelle opration interne significative opration non rcurrente oprations oprations "parasites" oprations de couverturel oprations de crdit bail oprations de location simple opinion opposer OPR

constructive obligation legal obligation debt with share warrants conversion of debt into equity / convertible debt debt securities portfolio bonds and other fixed-income securities emphasis of a matter (in an auditor's report) obsolete public offer of exchange takeover bid UCITS (undertakings for collective investment in transferable securities) exchange offer / offer to exchange shares gold trader transfer transaction forward transaction spot operation foreign exchange spot operation lease financing and similar agreements file maintenance transaction exchange transaction transaction having a high degree of management involvement unusual transaction significant internally generated transaction nonrecurring transaction transactions ancillary activities hedging transactions leasing arrangements rental property appreciation / opinion invoke (to) buy-back (repurchase of remaining minority interests based on a fairness opinion)

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option de remboursement anticip option de vente ou d'achat option vendue options de souscription d'actions ORA obligations remboursables en actions ordonnancement des oprations organigramme organisme but non lucratif organisme public outillage outils de banque distance paie paiement d'avance paiement lectronique paiements par annuits constantes par nature et par destination paradis fiscaux parit parit de change parit entre deux devises par comparaison avec une troisime parrain part d'intrt partage des responsabilits partage du travail participant aux capitaux propres participation participation l'effort de construction participation des salaris aux rsultats de l'entreprise participation rciproques participations et activit de portfeuille participations fiduciaires partie double

prepayment option put or call option written option stock options market convertible debt operations scheduling organisation chart / flow chart non-profit making organisation / not-for-profit organisation government agency tooling / tools remote banking tools payroll (US) / pay / salary prepayment same day electronic payment fixed annual payments (in) by nature and by destination tax haven parity parity exchange / equivalence of exchange cross rate mentor / counsellor equity interest / beneficial interest division of responsibility work sharing equity participant participating interest contribution to government housing fund employee profit sharing cross shareholding participating interests and equity securities held for investment trustee shareholdings double entry

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partie lse partie li parts dans les entreprises mises en quivalence pass en charges passer outre passif passif au titre des prestations dfinies passif courant passif d'impt sur le rsultat passif ventuel passif portant intrt passifs ventuels passifs sectoriels patrimoine / patrimoine personnel payable vue paye pnalits de retard primtre de consolidation priode de blocage priode intermdiaire considre priode sur laquelle on entend s'appuyer sur les contrles priodicit permanence des mthodes permanence des mthodes appliques prmitres des activits de l'entreprise personne morale personne physique persuasif perte de change perte de la moiti du capital perte de valeur perte d'exploitation

injured party related party shares in companies accounted for under the equity method expensed override liability defined benefit liability current liability income tax liability contingent liability interest-bearing liability contingencies segment liabilities estate / personal net worth payable en demand pay / salary late-payment penalties consolidation scope vesting period current interim period intended period of reliance timing consistency of accounting methods consistency concept composition of the enterprise legal entity private individual persuasive exchange loss loss of half of share capital impairment loss operating loss

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pertinent pertinent PFC (provisions pour fluctuation des cours) PHP (provisions pour hausse de prix) PIB (produit intrieur brut) PIBOR PIE (provisions pour l'implantation l'tranger) pice justificative pices de rechange placement chance fixe plafond plan comptable plan comptable professionnel plan d'activit plan d'amortissement plan d'approche plan de financement plan de redressement plan d'intressement plan d'options de souscription ou d'achat plan formalis et dtaill planification gnrale plaquette annuelle plein droit (de) plus value de cession plus-value plus-value court terme plus-value long terme plus-value de cession / plus-value PME (petites et moyennes entreprises) PNB (produit national brut) PNB par habitant

relevant appropriate provisions for fluctuation in commodity prices (tax based) provision for price increases in inventories (tax based) GDP (gross domestic product) Paris interbank rate provision for losses incurred in starting up foreign businesses supporting document spare parts fixed maturity investment cap National Chart of Accounts specialised industry chart of accounts business plan projected depreciable life of asset audit approach plan financing plan recovery plan / restructuring plan profit sharing plan stock option plan detailed formal plan general planning annual report ipso jure profit on disposal/sale of capital gain / surplus (on sale of asset) / increase in value / value added short term capital gain long term capital gain capital gain SME (small, medium enterprises) GNP (gross national product) capita per head

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poinon point important de comptabilit et d'audit ple (E&Y) politique de couverture politiques politiques et procdures pondration de pondr portage portefeuille-titres portefeuille-titres porteur positif position officielle position prise par la place positions ouvertes, en trsorerie ou en titres poste poste poste postes (dans un bilan) pour valoir ce qui de droit pratiques admises du secteur d'activit pravis pravis court prciser prcision prcompte prdisposition prminence de la ralit sur l'apparence prfinancement prjudice grave prlvement bancaire premier audit

inspection stamp significant auditing and accounting issue business unit (E&Y) policy for hedging policies policies and procedures weighted coefficient of (a) weighted company A carries or holds investments for company B (so they don't appear on B's balance sheet) portfolio (of bills and investments) / securities portfolio securities portfolio holder favourable pronouncement position adopted by the (financial) community open cash or security positions line item line-by-line balance sheet captions to whom it may concern accepted industry practices notice period short notice specify precision tax on dividends susceptibility substance over form financing prior to (production) seriously prejudicial bankers order initial engagement

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premier entr, premier sorti premier niveau d'information sectorielle preneur prpondrant prescription prsentation prsents selon l'image fidle Prsident Directeur Gnral prestations prestations acquises prestations de cessation d'emploi prestations payes dans le cadre de rgime gnral et obligatoire prt prt tre mise en service prt non remboursable sous conditions prts en blanc preuve dductive preuve d'impt prvisions prvisions de trsorerie prvoir prvoir des contrles PRG (provision pour reconstitution des gisements) prime (positive ou ngative) d'un contrat terme prime d'assurance prime de fusion prime de remboursement prime de remboursement (d'mission) prime de remboursement (obligations) prime d'mission prime du march prime du taille

FIFO (first in, first out) primary basis (format) of segment information tenant / lessee overriding limitation (statute of) presentation fairly stated CEO (Chief Executive Officer) services vested benefits termination benefits state benefits advance / loan available for use forgivable loan open credits inferential evidence tax analysis forecast cash forecast prdict (to) prescribe controls (to) provisions to encourage exploration for oil and gas discount or premium on forward contract insurance premium merger premium redemption premiums debt premium (discount) premium on redemption issuance premium (share, etc.) / share premium market premium size premium

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primes de performance principale source d'entre principaux dirigeants principe de prudence principes comptables principes comptables gnralement admis pris en considration prise de contrle prise de participation prix comptant prix constant prix cot sur un march prix de march actuel prix d'exercice prix en compte aux versements probabilit d'erreurs procd de corroboration procder une demande de confirmation procdure d'alerte procdure de base procdure de corroboration procdure de traitement procdure d'examen minimale procdure gnrale procs processus d'abandon (cession ou arrt) processus de vente procs-verbaux Procureur de la Rpublique production de biens et de services production de l'exercice production immobilise

incentive payments major input source key management personnel conservative approach accounting policies GAAP (generally accepted accounting principles) reflected acquisition of controlling interest acquisition cash price real terms quoted market price current market price strike price pay-as-you-go likelihood of errors substantive procedure confirm (to) early warning procedure principal procedure substantive procedures processing procedure minimum review procedure general procedure legal action / lawsuit discontinuance earnings process Minutes public prosecutor production of goods and services annual production work performed by the enterprise and capitalised

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production immobilise production issue de production rsultant d'un actif production stocke produit recevoir et charges payer produit diffr produit d'impt diffr produit fini produit impt diffr produit oprationnel produit sans contrepartie en trsorerie produit sectoriel produits produits recevoir produits constats d'avance produits de ngoce produits des activits annexes produits du contrat produits exceptionnel (notion plus large en France qu'aux pays anglo-saxons) produits financiers produits non-encore facturs produits sur exercices antrieurs programme de rapprochement programme de travail programme pluriannuel projection des rsultats de l'chantillon projet de loi projet de loi de finance promotion de titre proprit prospects (E&Y) protection des actifs

capitalised production output of output produced by an asset production held as inventory profit and loss accrual deferred income deferred tax recovery finished goods deferred tax income operating income / profit from operations non cash revenue segment revenue revenues accrued assets / income receivable deferred revenue purchased finished goods other income contract revenue / proceeds exceptional income investment income / interest income goods not yet invoiced income from prior periods reconciliation routine audit programme revolving audit programme projection of sample results bill draft finance law market the share quoted ownership pursuits (E&Y) safeguarding of assets

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provision pour charges de retraite provision pour dprciation des comptes clients provision pour dprciation du stock provision pour pertes de change (non ralises) provision pour risques provisions caractre de rserve provisions caractre fiscal provisions pour crdit l'tranger provisions pour dprciation provisions pour ventualits diverses provisions pour impts diffrs provisions pour investissement provisions pour risques et charges provisions pour risques gnraux provisions rglementes PUMP qualit prix questions connexes quirataire quote-part quote-part dans les rsultats des entreprises associes rabais rabais accord rabais obtenu rachat rachet et remboursement de titres d'emprunt et de capitaux propres raisonnable et document rapport annuel rapport avantage - cot rapport d'activit rapport de gestion rapport d'change

unfunded accrued pension cost reserve for bad debts / allowance for uncollectible accounts inventory reserve unrealised foreign currency losses contingency provision provisions considered as general reserves fiscally regulated provisions provision for bad debts originating abroad (tax based) reserve for ... tax based provisions for possible loss contingencies deferred tax accruals provisions for investments provision for losses and charges provisions for general risks tax based provisions average weighted unit price value for money related issues shares in a boat portion / proportionate share / share share of profits and losses of associates trade discount / rebate / discount discounts allowed to purchase discount received from suppliers repurchases repurchase and repayment of debt and equity securities reasonable and supportable annual report balance between benefit and cost progress report directors' report / management discussion and analysis (MD&A) / financial review by management ratio

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rapport du CAC pour la distribution d'acomptes sur dividendes rapport du conseil d'administration rapport du directoire rapport semestriel rapprochement rapprochement de banque ratio client ratio de pertes rattachement des charges aux produits ralisation raliser ralit conomique recadrage recherche recherche des passifs non enregistrs reconversion recouvrabilit recouvrir reus et recevoir reddition de comptes redevance redressement judiciaire redressements fiscaux rduction des services futurs rel restim rvaluation des biens rvaluation lgale rvaluation libre rvaluation positive (ngative) rvaluations lgales refacturation

statutory auditors' report on an interim distribution of dividend directors' report directors' report half year report reconciliation bank reconciliation collection rate incurred loss ratio matching of expenses with revenues realisation achieve (to) economic substance reconciliation research search for unrecorded liabilities retraining collectibility / recoverability collect (to) / recover (to) received and receivables accountability royalty / dues receivership tax adjustments curtailment (of services) actual restated in terms restatement of assets legal revaluation revaluation by management decision revaluation increase (decrease) legal revaluation re-invoicing

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rgime contributions dfinies rgime prestations dfinies rgime d'avantages sur capitaux propres rgime de retraite rgime de retraite contributif rgime de retraite selon le salaire terminal (rgime par annuit) rgimes d'imposition registre du commerce rglement (d'une facture) rglement amiable rglement des engagements de retraite rglement judiciaire rgler rgles d'valuation rgles et mthodes comptables regroup (activits) regroupement d'entreprise constituant une acquisition regroupement d'entreprises regroupement ou fractionnement des actions rgularisation rintgrer rejet de comptabilit relations d'affaires reliquat remboursement rmr remise remise remonter les points d'audit remplir les conditions rmunration rendement constat sur les actifs du rgime

defined contribution plan defined benefit plan equity compensation plan retirement benefit plan (US) / pension plan (UK) contributory pension plan final pay plan system of taxation commercial registry payment (of an invoice) settlement by mutual consent settlement bankruptcy settle valuation rules accounting policies / accounting methods pooling or pooled business combination that is an acquisition business combinations reorganisation of capital regularisation restate rejection of accounting records (by tax authorities) business interests balance / remainder / residual value reimbursement / repayment / refund REPO (repurchase option) trade discount / allowance / remittance / payment discount / rebate roll-up auditing issues qualify (to) remuneration (UK) / compensation (US) actual return on pension plan assets

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rendement des (du) placement(s) rendement espr sur les actifs du rgime rendement li la proprit renonciation renouvel renouvellement rentabilit rpartir entre rpartition des cots en pourcentage constant du salaire depuis l'ge atteint rpartition du travail d'audit rpartitions report report nouveau report en arrire des dficits report variable reports et dports lies aux oprations de change terme utilises en couverture reprsentatifs (de) reprise d'une perte de valeur reprise sur amortissements rseau radiolectrique de troisime gnration ouvert au public rseaux commerciaux rserve de conversion rserve lgale rserve libre rserve spciale de rvaluation rserve spciale des plus-values long terme rserver rserves (rapport CAC) rserves sociales respect responsabilit financire des actifs ressources reprsentatives d'avantages conomiques

investment return / return on investment expected return on pension plan assets return of ownership abandonment rolled over rollover return / profitability allocate between aggregate cost methods (pension) allocation of audit effort allocations premium retained earnings / income / balance brought (carried) forward carry-back liability method discounts or premiums on forward exchange transasctions used for hedging embodied (in) reversal of an impairment loss write-back of depreciation / reversal of depreciation UMTS (Universal Mobile Telephone System) distribution channels translation adjustment legal reserve other reserves revaluation reserve long term capital gain reserve set aside qualification (in auditors' report) restricted reserves compliance asset accountability resources embodying economic benefits

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rsultat rsultat courant rsultat courant avant impts rsultat de tests rsultat des entreprises mises en quivalence rsultat d'exploitation rsultat dilu par action rsultat en instance d'affectation rsultat exceptionnel (notion plus large en France qu'aux pays anglo-saxons) rsultat fiscal rsultat net comptable rsultat oprationnel rsultat par action rsultat sectoriel rsultat sur cession d'lments d'actif rsultats accumuls non distribues rsultats compars rsultats courants avant impts rsultats de change rsultats de la recherche rsultats non distribues rsum (comptes) retenu la source (adj.) retenu la source (nom) retenue de garantie retours retraite retraitements retraiter runion de synthse revenus des titres revenu variable revue revue finale des tats financiers

outcome / profit or loss profit (UK) income (US) before exceptional items income from continuing operations before income taxes test result income from associates operating income / profit from continuing operations diluted earnings per share profit before appropriation exceptional income taxable income net income / net earnings / net profit or loss profit from operating activities earnings per share / profit or loss per share segment result gain or loss from asset disposals accumulated profit or loss income on a comparative basis pre-tax income from continuing operations loss or gain on foreign exchange research findings retained earnings / income / balance brought (carried) forward condensed financial statements/accounts deducted at source / withheld at source withholding tax guarantee retention sales returns retirement / pension re-stated re-state closing conference income from shares and other variable-yield securities review final overall review of financial statements

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revue indpendante revue limite revue sur place risque risque d'audit risque de contrepartie (instruments financiers) risque inhrent la proprit risques et avantages risques et rentabilit ristournes roll forward clients roll forward fournisseurs routine de contrles rubriques rubriques (dans un bilan) rythme S.A. (socit anonyme) S.A.R.L. (socit responsabilit limite) saisie de donnes saisie directe saisir salaires et rmunrations sans dlai sans parti pris sans rotation (stock) s'appuyer (sur) sauvegarde savoir faire scission se compose second march secret professionnel

independent review limited review on-sight review risk / exposure audit risk / overall risk trading risks (financial instruments) ownership risk risks and rewards risks and returns rebate / discount roll forward on accounts receivable roll forward on accounts payable checking routine accounting captions / headings balance sheet captions pattern limited liability company private limited company data input on-line entries enter / feed / process wages and salaries timely free from bias unsaleable rely on (to) backup know-how spin-off / splitting of company in a reorganisation scheme / demerger consists of unlisted securities market confidential client information

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secteur secteur prsenter secteur d'activit scurit sensible sensiblement diffrent sparation des exercices sparations des tches sparer serveur services bancaires aux particuliers services publics seuil de signification seuil de signification des oprations seuil de signification prliminaire (SSP) SICAV sige sociale signature des metteurs significatif simplifi simulation sincrit sinistres SIREN situation fiscale dficitaire situation nette situations intermdiaires SNC (socit en nom collectif) socit civile socit cote socit de bourse socit de contrepartie

business sector / business segment reportable segment business segment / industry safety sensitive significantly different cut-off / cut-off test segregation of duties segregate server retail banking services pubic entities materiality materiality of transactions planning materiality (PM) unit trust fund corporate headquarters (US) / registered head office (UK) issuer's credit rating material / significant streamlined pro-format fairness accidents company registration number tax loss situation shareholders' equity / financial position interim financial statements partnership non-commercial company quoted / listed company investment house finance company

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socit en commandite par actions socit en commandite simple socit en nom collectif socit foncire socit mre socit tte de groupe socits capital variable solde sold solde clients solde d'ouverture solde en bnfice des oprations de change solde en bnfice des oprations sur instruments financiers solde en bnfice des oprations sur titres de placement solde en bnfice des oprations sur titres de transaction solde fournisseurs solde intermdiaire de gestion soldes crditeurs soldes d'ouverture sondage sondage des units montaires sortie de trsorerie sorties des stocks sortir sortir du bilan soulte sources d'informations sous rserve sous-activit souscripteur (assurance) sous-valuation

stock partnership limited partnership general partnership property company parent company parent enterprise (ultimate) companies with variable capital balance / outstanding amount balanced receivable auxiliary balance beginning (opening) balance net income from foreign exchange transactions net income from financial instruments net income from investment securities net income from trading securities payable auxiliary balance income statement sub-total credit balances opening balances random testing / sampling monetary unit sampling / MUS selection technique outflow goods dispatched dispose write-off cash balance boot (due on exchange of non-monetary assets) sources of information subject to decrease in production / under capacity / below capacity underwriter understatement

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sous-groupe sous-jacent sous-location sous-produits sous-traitance spcialisation des exercices spcialiste de secteurs statuer statuts stipuler stocks rotation lente stocks et travaux en cours structure de gestion structure du contrle interne structure financire subdivision subvention subventionn subventions d'investissement subventions publiques subventions publiques lies des actifs succursale suivi de la caisse suivi des mouvements jusqu' la clture suivre supplmentaire sur la base du montant net sur papier (conseil d'administration) survaluation survaluer survaleur
swap (opration de change pour une priode dtermine entre deux devises (comptant ou terme))

component underlying sub-lease by-products sub-contracting cut-off, etc. industry specialist vote (to) company articles stipulate slow moving stock inventories and work-in-progress management structure internal control structure capital structure sub-classification grant subsidised capital grants government grants government grants related to assets divisional location (branch) monitoring petty cash fund rollforward verification keep track / monitor additional on a net basis fictitious overstatement overstate (to) goodwill swap

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swap global de rendement swaps cambistes syndicats synthse synthse des ajustements non comptabiliss systme d'information interne systme informatique systmes et procdures systmes et sous-systmes comptables systmes informatiques tableau tableau d'activit tableau de variation des actifs tableau des flux de trsorerie tableaux de financement par analyse des flux de trsorerie tches incompatibles taille de l'chantillon de base taille de l'chantillon reprsentatif taille d'chantillon taux actuariel taux d'actualisation avant impt taux de change terme taux de change au comptant taux de croissance l'infini taux de mobilit (effectifs) taux de mortalit taux de rendement espr long terme sur les actifs (plan de retraite) taux de rendement jusqu' l'chance taux de rendement souscripteur taux directeur taux d'emprunt marginal taux d'intrt implicite

total return swap interest rate swaps trade unions executive summary / summary review summary of audit differences internal reporting system computer system systems and procedures accounting systems and subsystems information systems schedule (US) / table (UK) summary of operations asset movements cash flow statement changes in financial position in terms of cash flow incompatible activities base sample size representative sample size sample size actuarial method pre-tax discount rate forward exchange rate spot exchange rate perpetuity growth rate turnover rates mortality rates expected long-term rate of return on pension plan assets level yield to maturity yield to maturity for the subscriber key interest rate incremental borrowing rate imputed rate of interest

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taux sans risques taxe autorits taxe d'apprentissage taxe foncire taxe professionnelle taxe sur les salaires taxes sur les salaires et cotisations sociales de l'employeur tel que dcrit tenue de la comptabilit test ascendant test de cheminement test de dprciation test de validit test des contrles test descendant test tendu test global test principal test sur les lments cls test sur les soldes tester tests de conformit tests de validit tests informatiss texte explicatif texte rglementaire tiers (un) TIPP taxe tirer avantage tirer de titre de capital titre de capitaux propres ou d'emprunt ( de crance

return yield on domestic bonds administration fiscal training levy property tax business tax payroll tax employer payroll taxes and insurance contribution as referred to book keeping bottom up test walkthrough test impairment test / test for impairment substantive test tests of controls top down test extensive test overall test primary test test of key items test of balances to test / to perform compliance tests substantive testing computer-assisted audit techniques (CAATS) explanatory material statute another party / third party interior tax on petrol products benefit from derive from capital equity note equity or debt security

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titre de crance titre de journal titre de participation titre ngoci sur un march organis titres titres revenu fixe coupon zro titres revenu variable titres au capital titres auto-contrle titres cots titres de participation titres de placement titres de transaction titres d'emprunt titres dtenus des fins de transaction titres dtenus dans le cadre d'une activit de ngociation rapide titres d'investissement titres donnant accs au capital titres du march interbancaire et de crances ngociables titres en pension titres immobilises de l'activit de portefeuille titres mis en quivalence titres non entirement librs titrisation total des ajustements traite traitement de rfrence traitement des systmes d'information traitement important traitements traitements informatiques traiter

debt instrument masthead and publishing title investment publicly traded security accounting captions zero coupon securities variable-yield securities shares company owned shares listed securities participating interests and shares investment securities trading securities debt securities portfolio securities held for trading trading securities acquired with a view to rapid resale held to maturity securities bonds / dilutive instruments issued interbank certificates and negotiable debt instruments securities delivered under repurchase agreements and receikved under resale agreements equity investments held for investment shares accounted for under the equity method shares not yet fully paid up securitisation aggregation of (audit) differences bank draft / bill of exchange / note benchmark treatment information systems processing significant process processes / wages and salaries computer processing process (to)

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traiter (de) transfert de trsorerie transfert des changes travaux en cours travaux par contrat trsorerie trsorerie d'entreprise tri de donnes tribunaux trompeur TSIP titre subordonnes intrt prfrentiel TVA intercommunautaire types de contrles types d'oprations significatifs un seul test unit gnratrice de trsorerie usine utilisateurs utilisation continue valeur actualise
valeur actualise de l'engagement actuel valeur actuarielle des prestations pour services rendus-sans projection des salaires) (dette actuarielle)) valeur actualise de l'engagement futur (valeur actuarielle des prestations pour services rendus-avec projection des salaires) (dette actuarielle)

address cash transfer reversal of changes work-in-progress contract work cash and bank accounts / cash based transactions corporate treasury sorting of data courts of justice misleading subordinated preferred notes Intra-EU VAT types of controls significant types of transactions test of one cash-generating unit factory / plant business end users continuing use present value accumulated benefit obligation (ABO) projected benefit obligation (PBO) actuarial present value prior service cost vested benefit obligation current value added value gross added value gross carrying amount carrying amount

valeur actuarielle actualise valeur actuarielle des prestations accordes rtroactivement pour l'exercice valeur actuarielle des prestations acquises valeur actuelle valeur ajoute valeur ajoute brute valeur brute comptable valeur comptable

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valeur comptable valeur de dpossession valeur de ralisation des actifs (retraite) valeur de remboursement valeur d'quivalence valeur des actifs drive de la valeur au march (plan de retraite) valeur d'utilit valeur historique valeur intgre valeur la plus leve valeur liquidative valeur mobilire compose valeur nette comptable (VNC) valeur nette de ralisation valeur nominal global valeur nominale valeur probable de ngociation valeur recouvrable valeur vnale valeurs d'apport valeurs d'entre valeurs mobilires valeurs mobilires de placement (VMP) validation des donnes traiter valorisation des stocks variation MP + div variations des capitaux propres variations des carts de conversion vente par lots ventes ventes dcouvert ventilation

carrying value deprive value fair value of pension plan assets / realisable value redemption value equity value market related value of pension plan assets value in use historic value embedded value (EV) higher (the) of redemption value combined securities net book value / net carrying amount net realisable value total nominal value par value estimated realisable value recoverable amount market value asset values on merger historic value stocks & shares / investments / marketable securities marketable securities validation of input data inventory valuation raw materials and miscellaneous stock variation changes in equity changes in unrealised exchange losses piecemeal sale sales short sales breakdown / split / distinguishing between

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ventiler vers et payer vigilant (attentif) virement bancaire volume d'oprations zone gographique

split paid and payable alert bank transfer volume of transactions geographical segment

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L'cart ventuel entre le prix d'acquisition et le prix de remboursement des titres fait l'objet d'un talement en compte sur la dure de vie rsiduelle des titres selon la mthode actuarielle, au compte de rsultat et au bilan; la valeur comptable des titres est ainsi progressivement adjuste la valeur de remboursement lorsque la dgradation et la qualit de la signature des metteurs est juge susceptible de compromettre le remboursement des titres, une provision est constate la clture de l'exercice, lvaluation est fonde sur la valeur de march dtermine les titres mis en pension figurent l'actif du bilan dans leur portefeuille d'origine

The positive or negative difference between cost and redemption value is accreted or amortised on the balance sheet and profit and loss account over the remaining life of the security using the actuarial method. A provision for depreciation is recorded if a deterioration in the issuer's credit rating jeopardises redemption at maturity At year-end, each line is marked to market securities delivered under repurchase agreements appear in the balance sheet on the line corresponding to the portfolio to which they belonged initially