Professional Documents
Culture Documents
Http://www.cirad.fr/mcredit/present.html
GRET-CIRAD
Version 1.0
Juin 99
GRET-CIRAD
Avec lappui du CGAP
GRET-CIRAD
A
Abandon de crances
Accs au crdit
Credit availability
Accuser un dficit de
Current asset
Actif improductif
Intangible asset
Actif liquide
Liquid asset
Net worth
Actif productif
Share
Actionnaire
Shareholder, stockholder
Actuaire (assurance)
Actuary (insurance)
Discount (to)
Administration, gouvernance
Governance
Allocation of resources
Current asset
Physical asset
Capital adequacy
Capital adequacy
Membership
Rating agency
Rating agency
Agent de crdit, charg de clientle, charg de prts Credit officer, loan officer
Aide budgtaire, parfois subvention dquilibre
Budgetary aid
Subsidy adjustment
Amortissement diffr
Deferred depreciation
Amortissement du matriel
Equipment depreciation
Marginal analysis
Analyse chronologique
Time-series analysis
Cost-benefit analysis
Analyse de marge
Margin analysis
Ratio analysis
Analyse de tendance
Trend analysis
Variance analysis
Gap analysis
Break-even analysis
actif)
Cost-benefit analysis
Cost-benefit analysis
Cost-volume-profit analysis
Annualisation
Apport en numraire
Arbre de dcisions
Decision tree
Argent en caisse
Cash in vault
Tax base
Assurance maladie
Health insurance
Maturity mismatch
Atteindre lquilibre
Audit (accounting)
External auditor
Internal auditor
Auditor
Autonomie, autosuffisance
Self-sufficiency
Financial self-sufficiency
Guarantee
Cash advance
Travel advances
Tax incentive
Avantages sociaux
Benefits
Cash on hand
B
Back-office
Back-office
Lease
Donator, donor
Trial balance
Balance ge
Aging schedule
Banque daffaires
Tax base
Base de donnes
Database
Bnfice
Earnings, profit
Bnfices consolids
Retained earnings
Besoins de financement
Borrowing requirement
Bien consommable
Wasting asset
Bien dquipement
Physical asset
Bilan
Balance sheet
Bilan consolid
Bilan simplifi
Billet ordre
Promissory note
Bon du trsor
Bonification dintrts
Interest rebate
Capital requirement
Voucher
Investment budget
Budget dexploitation
Operating budget
Overhead budget
Budget de trsorerie
Cash budget
Budget directeur
Master budget
C
Cadre de direction
Senior manager
Caisse dpargne
Savings-bank
Credit union
Caisse secondaire
Petty cash
Village bank
Caissier
Cashier
Calculation of reserve
Capacit de remboursement
Capital amorti (prt)
Capital dapport
Paid-in capital
Capital en retard
Principal overdue
Uncalled capital
Capital oisif
Idle fund
Capital restant d
Capital risque
Venture capital
Capital social
Equity capital
Capitalisation
Capitaliser
Caractre significatif
Cash-flow
Guarantee
Centre de cot
Cost center
Centre de profit
Profit center
Certificat de dpt
Deposit certificate
Cession dactifs
Sale of assets
Chambre de compensation
Clearing house
liability account )
Noncash expense
Noncash expense
Charge dexploitation
Charg de clientle, agent de crdit, charg de prts Credit officer, loan officer
Charg de prt, agent de crdit, charg de clientle Credit officer, loan officer,
Charge dductible
Deductible expense
liability account )
Charge financire
Financial cost
Charge sociale
Charge, dpense
Expense
Charges de personnel
Miscellaneous expenses
Charges salariales
Wage costs
Circuit marketing
Marketing channel
Aging of loans
Clientle touche
Client outreach
Drop-outs
Coefficient dactualisation
Discount factor
Coefficient dindexation
Indexing factor
Coefficient de capitalisation
Comit daudit
Audit committee
10
Commission spciale
Dedicated fee
Service charge
Comptabilit
Accounting, accountancy
Comptabilit analytique
Accrual accounting
Commission, fee
Up-front fee
Business accounting
Management accounting
Cash accounting
Comptabilit indexe sur le niveau gnral des prix General price level accounting, price level
accounting
Comptabilit par origine des fonds
Fund accounting
Comptable
Book-keeper, accountant
Compte
Account
Current account
Compte caisse
Cash account
Compte chque
Checking account
Current account
Compte dactif
Asset account
11
Compte dattente
Suspense account
Compte davance
Advance account
Imprest account
Liability account
Compte dexploitation
Operating account
Compte de bilan
Equity account
Liability account
Equity account
Compte de produits
Income account
Compte de rconciliation
Reconciliation account
Compte de rgularisation
Adjusting account
Compte de rsultat
Equipment account
Compte fournisseur, dettes () court terme, effets Account payable (balance sheet)
payer, sommes dues (bilan)
Compte rmunr
Interest-bearing account
Comptes de fin dexercice
Year-end accounts
Comptes quilibrs
Balanced accounts
Terms of a loan
Conditions de remboursement
Repayment conditions
Conditions du march
Provisioning
Contrat dassurance
Insurance policy
Lease
12
Contrat de prt
Contribution individuelle
Individual contribution
Monitoring
Contrle de caisse
Contrle de gestion
Bank supervision
Cost control
Contrle fiscal
Tax audit
Contrle interne
Internal control
Contrleur de gestion
Credit rating
Yield curve
Cot annexe
Associated cost
Cot dacquisition
Acquisition cost
Cot dexploitation
Cot dopportunit
Opportunity cost
Running cost
Borrowing cost
Cost of funds
Direct cost
Cot effectif
Actual cost
Cot en devises
Historical cost
Cot induit
Induced cost
Cot marginal
13
Direct cost
Cot unitaire
Unit cost
Start-up costs
Cost recovery
Outreach
Sight draft
Crances
Receivables
Crdit la consommation
Consumer credit
Term loan
Crdit taux bonifi, crdit concessionnel, prt Subsidised credit (US : subsidized), soft loan
taux subventionn, prt taux bonifi, prt
concessionnel
Crdit taux subventionn, crdit taux bonifi, Subsidised credit (US : subsidized), soft loan
crdit concessionnel, prt taux subventionn, prt
taux bonifi, prt concessionnel
Crdit arrivant chance, prt arrivant chance Maturing loan
Crdit aux conditions de march, prt aux
conditions du march
Crdit commercial
Commercial loan
Crdit de campagne
Crdit de trsorerie
Loan disbursed
Pending loan
Credit-in-kind
Trade credit
Active loan
14
Mortgage financing
Nonperforming loan
Individual loan
Informal credit
Unrecovered loan
Performing loan
Apex loan
Rescheduled loan
Restructured loan
Revolving credit
Current loan
Crdit-bail
Capital lease
Crdit-bail, leasing
Leasing
Crditeur
Creditor
Crise de liquidit
Liquidity squeeze
Loan
15
D
Date dchance dune dette
Debt maturity
Payment date
Dbiteur
Debtor
Dbiteur hypothcaire
Mortgagor
Dcaissement
Dcaisser un prt
Maturity mismatch
Deficiency
Dduction fiscale
Dficit
Shortfall
Dficit dexploitation
Operating deficit
Dficit de trsorerie
Cash deficit
Deficiency
Deflator
Dflation
Deflation
Demande dadhsion
Demande de fonds
Budget request
Demande de prt
Loan application
Demande de retrait
Dpense fiscale
Tax expenditure
Nonbudgeted expense
Dpense incompressible
Core expenditure
Dpense, charge
Expense
Miscellaneous expenses
Dpt
Deposit
Dpt terme
Dpt vue
Expenditure
16
Dpt de contrepartie
Compensating balance
Up-front savings
Advance deposit
Interest-bearing deposit
Dpt volontaire
Voluntary deposit
Dpt(s), pargne
Savings
Costing
Dette annule
Cancelled debt
Secured debt
Dette fiscale
Tax liability
Unsecured debt
Dette, engagement
Liability
Debt
Dettes () court terme, compte fournisseur, effets Account payable (balance sheet)
payer, sommes dues (bilan)
Dettes () court terme, passif court terme,
Current liabilities, current debt
engagements court terme
Dettes long terme, engagements long terme
Long-term liabilities, long-term debt (balance sheet,
(bilan, compte de passif)
liability account)
Dettes rattaches
Linked liabilities
Cost estimate
Foreign currency
Diagramme, organigramme
Flowchart
Interest-rate differential
Directeur financier
Directeur gnral
Direction
Management
Management by objectives
Dirigeant
Manager
Donator, donor
Pledge (to)
statement)
Life of a loan
18
E
Ecart budgtaire
Budget variance
Ecart de rendement
Yield gap
Spread
Echance, tranche
Instalment
Ecriture comptable
Ecriture de contre-passation
Reversing entry
Ecriture de journal
Journal entry
Effet payer
Note payable
Effet recevoir
Note receivable
Effet de commerce
Commercial paper
Effet de levier
Leverage
Effets payer, compte fournisseur, dettes () court Account payable (balance sheet)
terme (bilan)
Effets recevoir (bilan, compte dactif), compte
Account receivable (balance sheet, asset account)
client, (compte de) crances
Efficacit de gestion
Administrative efficiency
Efficacit oprationnelle
Cost efficiency
Efficacit, efficience
Efficiency
Operational efficiency
Eligibility
Concessional loan
Audit evidence
Concessional loan
19
Concessional loan
Emprunteur en retard
Late borrower
Emprunteur insolvable
En retard
Overdue, past-due
En valeur nominale
Cash on hand
Encaissement
Cash inflow
Savings outstanding
Borrower
liability account)
Engagement, dette
Liability
Entre (comptabilit)
Inflow (accounting)
Transaction entry
Envoi de fonds
Remittance
Epargnants touchs
Savings outreach
Epargne garantie
Collateral savings
Voluntary savings
Epargne pralable
Preliminary savings
Equipment maintenance
20
Passbook savings
Voluntary savings
Epargne, dpt(s)
Saving(s)
Discount (to)
Cost estimate
Currency matching
(comptabilit dengagement)
Delinquency report
Delinquency report
Evaluation
Appraisal
Evaluation de la performance
Performance review
Excdent
Surplus
Financial statements
Excdent brut dexploitation (solde intermdiaire de Operating margin, operating profit before
gestion du compte de rsultat)
depreciation and amortisation (US : amortization)
(income statement)
Excdent budgtaire
Budgetary surplus
Excdent dexploitation
Operating surplus
Excdent de trsorerie
Excess cash
Previous year
21
Exercice comptable
Exercice en cours
Current year
Exigibilit anticipe
Exigible
Due to be repaid in
Payable on demand
Exonration fiscale
Tax allowance
Deflate (to)
22
F
Facilits de caisse
Cash credit
Facilits de crdit
Credit facilities
Overdraft facilities
Facture
Invoice
Financement initial
Seed funding
Debt financing
Repayment stream
Restricted funds
Fonds dassurance
Insurance fund
Fonds de roulement
Working capital
Lending funds
Unrestricted funds
Fonds, ressources
Fongibilit
Fungibility
Fongible
Fungible
Formation du capital
Capital formation
Administrative expense
Frais de clture
Closing cost
23
Frais de structure, frais gnraux, frais fixes (sige, Overhead costs, overheads (head office)
structure centrale)
Frais indirects
Fee income
Fee income
Frquence de remboursement
Repayment frequency
Front-office
Front-office
24
G
Gain (perte) de change
Garant
Guarantor
Loan guarantee
Collateral
Collateral
Garantie saisie
Repossessed collateral
Garantie solidaire
Guarantee
Garantir un prt
Gestion de trsorerie
Cash management
Liquidity management
Risk management
Gestion financire
Financial management
Management by objectives
Gouvernance, administration
Governance
Grand livre
Groupe dentraide
Self-help group
Chains (credit)
Guichetier
Teller
25
H
Honoraires des services daudit et de comptabilit
Hors subventions
Excluding grants
Hypothque
Mortgage
26
I
Image fidle et sincre (de la situation financire)
Intangible asset
Outreach
Arrears
Impts
Tax
Cost allocation
Tax incentive
Indexation
Indexing
Efficiency indicator
Outreach indicator
Outreach indicator
Indice d'inflation
Inflation index
Inflation
Inflation
Insolvabilit
Insolvency
Insolvabilit (situation d)
Institution multiservices
Multipurpose institution
Institution building
Loan processing
Outreach indicator
Performance indicator
Deflator
27
Incentive (staff)
Staff incentive
Profit sharing
Intrt
Interest
interest method)
Intrt fixe
Fixed interest
Intrt simple
Simple interest
compte de dette)
liability account)
Intrts recevoir (comptabilit dengagement, bilan, Interest receivable (accrual accounting, balance
compte dactif)
Intrts bancaires
Bank interests
Compound interest
Compound interest
Penalty interest
Intrts chus
Interest due
Loan charges
Interest on savings
Interest on loans
Intermdiaire financier
Financial intermediary
Intermdiation financire
Market intermediation
Mortgage interest
28
J
Journal
Transactions ledger
29
L
Leasing, crdit-bail
Leasing
Lettre de change
Bill of exchange
Lettre de mission
Engagement letter
(audit)
Levier dexploitation
Leverage
Levier financier
Ligne de crdit
Line of credit
Overdraft facilities
Idle cash
Idle cash
Subledger (accounting)
Livre de caisse
Lessee
Location de matriel
Equipment rental
Logiciel cl-en-main
Off-the-shelf software
Database software
Profitable
30
M
Matrise des cots
Cost containment
Marge bnficiaire
Profit margin
Marge brute dautofinancement (tableau des flux de Gross cash-flow (cash-flow statement)
trsorerie)
Gross margin
Gross margin
statement)
Contribution margin
Margin
Masse salariale
Wage bill
Matriel
Equipment
Mcanismes darrondis
Rounding mechanisms
Mthode comptable
Accounting base
Accounting procedure
Lending methodology
Credit scheme
Modlisation financire
Financial modeling
Foreign currency
Montant amortissable
Depreciable amount
Budgeted amount
Lending methodology
Actual amount
Actual amount
31
Montant significatif
Material amount
Portfolio in arrears
32
N
Nantir, donner en gage
Pledge (to)
Nantissement
Pledging
Unaccounted
Unaccounted
Unaccounted
Non imput
Unallocated
Norme comptable
Accounting standard
Norme daudit
Auditing standard
Norme prudentielle
Prudential standard
Notation, rating
Rating
(audit)
33
O
Obligation de constituer un dpt pralable
Loan disbursement
Organigramme
Organigramme, diagramme
Flowchart
Transaction (accounting)
34
P
Paiement anticip, versement anticip
Prepayment
Paiement au comptant
Cash payment
Share
Cost sharing
Journalize (to)
Passer en perte
Passif (bilan)
Current liabilities
Pnalit
Penalty
Pnalit de retard
Late fee
Pnalit reue
Penalty income
Pntration du march
Market penetration
Pnurie de liquidit
Liquidity shortage
Prenne, viable
Sustainable
Prennit financire
Financial sustainability
Prennit, viabilit
Sustainability
Profit sharing
Payable on demand
Legal entity
Branch-level staff
Perte
Loss
Perte dexploitation
Operating loss
Perte de change
Exchange discount
Perte effective
Actual loss
35
Perte nette
Net loss
Pertes consolides
Consolidated loss
Loan loss
Cash equivalent
Investment
Plan comptable
Chart of accounts
Plan de dveloppement
Business plan
Plan stratgique
Strategic plan
Long-range planning
Planification de dveloppement
Business planning
Planification globale
Comprehensive planning
Planification indicative
Planification stratgique
Strategic planning
Capital gain
Break-even point
Politique de contre-passation
Reversal policy
Politique de crdit
Credit policy
Provisioning policy
Outreach
Portefeuille
Portfolio
Portfolio at risk
Portfolio at risk
Loan portfolio
Position de change
Currency gap
Accounting practice
Loan loss
Journal voucher
Monetary policy
36
Pression sociale
Peer pressure
Term loan
Commercial loan
Pending loan
Credit-in-kind
Individual loan
Informal credit
Unrecovered loan
Performing loan
Apex loan
Rescheduled loan
Restructured loan
Revolving credit
Current loan
Active loan
Nonperforming loan
Prt subventionn, emprunt subventionn, emprunt Concessional loan, soft loan, subsidised credit
concessionnel, prt concessionnel, emprunt taux (US : subsidized)
bonifi, prt taux bonifi
Prt, crdit
Loan
Prteur
Lender
37
Pawnbroker
Mortgage financing
Audit evidence
Prvisions financires
Financial forecasting
Prime dassurance
Insurance premium
Prime de change
Exchange premium
Staff incentive
Principal
Principal
Principe de prudence
Conservation principle
Transfer price
Shadow price
Transfer price
Shadow price
Productivit
Productivity
Productivit du personnel
Productivit financire
Financial productivity
Operational efficiency
Loan income
Interest income
asset account)
Produits ajusts
Adjusted income
Proceeds
Fee income
38
Produits constats davance (bilan, compte de passif) Deferred income, deferred revenue (balance sheet,
liability account)
Produits dexploitation
Operating income
Produits divers
Miscellaneous income
Revenues
Projections de trsorerie
Cash projections
Projections financires
Financial projections
Provision (bilan)
Provision pour crances douteuses, provision pour Loan loss reserve (balance sheet, asset account)
dprciation des crdits en souffrance (bilan, compte
dactif)
Contingent reserve
Provisioning
39
Q
Qualit de lactif
Asset quality
Qualit du portefeuille
Portfolio quality
40
R
Rapport cot-efficacit
Cost-effectiveness
Rating
Gap ratio
Ratio de rentabilit
Profitability ratio
Ratio financier
Financial ratio
Ratio prudentiel
Prudential ratio
Voucher
Revenues
Bank reconciliation
Rconcilier
Reconcile (to)
Reconversion du personnel
Staff retraining
Recouvrement
Recovery
Loan recovery
Voucher
41
Rchelonner
Reschedule (to)
Refinancement
Refinancing
Rgime fiscal
Tax system
Transaction report
Accounting procedure
Relev bancaire
Bank statement
Relev de compte
Statement of account
Remboursement
Remboursement jour
On-time repayment
Remboursement en nature
In-kind reimbursement
Payment in kind
Remboursement mensuel
Monthly payment
Rembourser un prt
Rendement lchance
Yield to maturity
42
Renewal of credit
Rentabilit
Profitability
Inflation-adjusted profitability
Subsidy-adjusted profitability
Cost sharing
Allocation of resources
Peer-to-peer network
Rserves
Reserve
Rserves obligatoires
Legal reserves
Restricted funds
Ressources commerciales
Commercial funding
Unrestricted funds
Restructurer un prt
Cost-effective, profitable
43
Rsultat dexploitation
Operating profit
Payback period
Retrait
Withdrawal
Inflation adjustment
Rtrocession
Onlending
Earned income
Revenu diffr
Unearned revenue
Revenu imposable
Income taxable
Equilibrium income
Revenus du portefeuille
Portfolio income
Revenues
Risque dexploitation
Risque dilliquidit
Liquidity risk
Gap risk
Risque de change
Risque de crdit
Credit risk
Risque de taux
Risque financier
Financial risk
Inventory turnover
44
S
Sacquitter dun crdit, solder un crdit, solder un
prt, sacquitter dun prt
Saisie dun mouvement, saisie dune opration
Additional credit
Segment de march
Market segment
Operating department
Break-even point
Delinquency
Situation financire
Financial position
Net worth
Situation quotidienne
Daily balancing
Socit mre
Parent company
Solde (comptabilit)
Solde crditeur
Credit balance
Solde douverture
Opening balance
Solde de trsorerie
Cash balance
Solde dbiteur
Debit balance
Solde dcroissant
Declining balance
Solde du compte
Solder un compte
Solvable
Creditworthy
Sortie (comptabilit)
Outflow (accounting)
Sous-capitalis
Sous-traitance
Outsourcing
Sous-valeur
Badwill
Provisioning policy
Transaction entry
Fee-based service
Creditworthiness, solvency
Inventory, inventories
45
provisionnement
Structure administrative, organisation,
organigramme
Structure de capital cible
Structure de cot
Structure de prix
Pricing structure
Structure financire
Financial structure
Balancing subsidy
Grant income
Subvention dexploitation pour services financiers Grant income for financial services
Subvention dinvestissement, subvention
Investment grant (balance sheet)
dquipement (bilan)
Subvention dinvestissement, subventions en fonds Donated equity
propres
Subvention, don, dotation
Subsidy, grant
Subventions en espces
Donated equity
Monitoring
Suivi-valuation
Surliquidit
Survaleur
Goodwill
Monitoring
Village banking
Credit scheme
In-kind subsidies
Reporting system
46
T
Tableau dadquation des fonds propres
Tableau de bord
Deposit rate
Taux dactualisation
Discount rate
Taux descompte
Bank rate
Taux dimposition
Tax rate
loan amount)
47
Taux de capitalisation
Drop-out rate
Taux de pntration
Penetration rate
Drop-out rate
Taux de subventions
Flat rate
Flat rate
48
Loan term
Terrains (bilan)
Financial assets
Sight draft
Tranche, chance
Instalment
Transformable en liquidits
Redeemable in cash
Transform en liquidits
Turned in cash
Trsorerie gnrale
Book-keeping
Short-term paper
49
U
Usage comptable, pratique comptable
Accounting practice
50
V
Valeur acquise, valeur future, valeur finale
Future value
Valeur actuelle
Valeur actuelle nette
Replacement value
Future value
Future value
Marketable security
Valeur rsiduelle
Residual value
Market value
trsorerie)
(cash-flow statement)
Audit (accounting)
External audit
Versement
Payment
Internal audit
51
Payment in advance
Versement dintrts
Interest payment
Payment in kind
Payment, repayment
Viabilit financire
Financial viability
Viabilit, prennit
Sustainability
Viable, prenne
Sustainable
Vie utile
Useful life
52
W
Warrant
Warrant (finance)
53