Vocabulaire comptable en anglais

Franais - Anglais
Actifs => Assets
Actifs circulant ou courant => Currents assets
Actif immobilis => Capital / fixed asset
Action => Share
Actionnaire => Shareholder / stockholder
Actions ordinaires => Common stock
Actions prfrentielles ou privilgies => Preferred stock
Amortissement des immobilisations corporelles => Depreciation
Amortissement des immobilisations incorporelles => Amortization
Autres dettes long terme => Other long term liabilities
Autres lments dactif => Other assets
Autres immobilisations financires => Other long-term investments
Activits dexploitation => Operating activities
Activits hors exploitation => Non-operating activities
Autres produits et charges => Other revenues and expenses
Bail => Lease
Balance comptable (des comptes) => Balance sheet, trial balance
Bnfice => Gain, profit
Bnfice net => Net profit
Bilan comptable => Balance sheet
Brevets => Patents
Cabinet dexpertise comptable => Accounting firm
Capital social => Capital stock / Nominal capital
Capitaux propres => Stockholders equity
Charge => Liability
Charges payer => Accrued liabilities
Charge indirecte => Indirect charges
Charges payes davance => Prepaid expenses
Charges dexploitation => Working expenses, running costs
Clients et effets recevoir => Accounts and notes receivable
Constructions => Buildings
Comptabilit => Accounting
Comptable (le mtier) => Accountant
Compte => Account
Crdits court terme => Short-term loans payable
Charges ou frais => Expenses
Chiffre daffaires net => Net sales
Cot => Cost, charge
Cot fixe => Fixed expenses
Cot de main duvre directe => Direct labor cost
Cot des achats de marchandises => Cost of merchandise purchased
Cot des marchandises ou produits vendus => Cost of goods sold
Cot des matires premires => Cost of raws material
Cot des produits finis fabriqus => Cost of goods manufactured
Cot des ventes => Cost of sales
Dpot => Deposit
Dette => Debt / Liability
Dette ou provision pour retraite des employs => Pension liability
Dettes court terme => Short term liabilities, current liabilities / debts
Dettes long terme => Long-term liabilities, debts
Ecriture comptable => Book entry, accounting entry
Effets payer => Bills payable
Effets recevoir => Bills receivable
Emprunts => Loans
Emprunts long terme => Long-term loan
Exercice comptable => Financial year
Expert comptable => Certified accountant, chartered accountant
Expertise comptable => Chartered accountancy, accounting
Facture => Bill
Filiale => Affiliate, subsidiary
Flux de trsorerie => Cash flow
Fonds de roulement => Working capital
Fournisseur => Supplier
Frais => Expenses
Frais de recherche et dveloppement => Research and development expenses
Frais de ventes => Selling expenses
Frais gnraux => Overhead
Franchise => Franchise
Fusion => Merger
Immobilisations corporelles => Fixed assets, property, plant and equipement
Immobilisations incorporelles => Intangibles assets
Impt => Tax
Impts sur les rsultats des activits courantes => Income tax
Liquidits => Cash
Livre de compte, journal => Account book
Marge brute => Gross profit / Gross margin
Marque => Trademark
Matriel industriel et outillage => Machinery and equipement
Moins-value => Capital loss
Obligation => Bond
Participation aux bnfices => Profit sharing
Passif => Liability
Perte => Loss
Placement court terme => Short-term investment
Plan comptable => Chart of accounts, accounting plan / chart
Plus-value => Profit, capital gains
Prsident => Chairman
Prt => Loan
Prime dmission => Share premium
Produits perus davance => Unearned revenues
Procs => Lawsuit
Produit (= revenus) => Income
Produits finis => Finished goods
Produit des placements => Investment income
Profits => Gains
Provision => Allowance
Provision pour perte => Allowance for loss
Quasi-liquidit => Cash equivalent
Rachat par lentreprise de ses propres actions => Treasury stock
Recette => Revenue
Redevance => Royalty
Remise, rabais => Discount
Rsultat avant lments exceptionnel => Income before extraordinary items
Rsultat avant impts => Income before tax
Rsultat dexploitation => Operating income
Rsultat net => Net income
Rotation => Turnover
Service comptabilit => Accounting department
Seuil de rentabilit / Point mort => Break even point
Socit mre => Parent company
Socit de personnes => Partnership
Socit en commandite => Limited partnership
Solvabilit => Solvency
Stocks => Inventories
Stock initial => Initial inventory
Stock final => Ending inventory
Subvention => Grant, subsidy
Tableau de flux de trsorerie => Statement of cashs-flows
Tenu des livres de compte => Bookkeeping
Terrain => Land
Titres de participation => Shares, ownership interests
Titres de placement => Investment security
Transport => Freight
Valeur comptable => Book value
Valeur de march => Market value
Valeur nette comptable => Net book value
Valorisation => Valuation
Variation des capitaux propres => Change in equity position
Variation du besoin en fonds de roulement => Change in working capital