Actif courant
Actif courant - An asset that is expected to be converted into cash within the trading cycle. Contrasting a Fixed asset that is held to use within the business ...
2 min de lecture
finance
accounting
Accounting
Actif liquide
Liquid asset - An asset that can be easily converted into cash.
2 min de lecture
finance
accounting
Actif net
Actif net - Assets minus liabilities (equals ownership interest).
2 min de lecture
finance
accounting
Actionnaires
Actionnaires - Owners of a limited liability company.
2 min de lecture
finance
accounting
Actions ordinaires
Actions ordinaires - Shares in a company which entitle the holder to a share of the dividend declared and a share in net assets on closing down the business.
2 min de lecture
finance
accounting
Affacturage
Invoice factoring - When a business sells its invoices to a third party, which will then add their own fee to the charges and seek the money from the debtor.
2 min de lecture
finance
accounting
Amortissement
Amortissement - Process similar to depreciation, usually applied to intangible fixed assets.
2 min de lecture
finance
accounting
Appelé (capital social)
Appelé (capital social) - The company has called upon the shareholders who first bought the shares, to pay for their shares.
2 min de lecture
finance
accounting
Assemblée générale annuelle
Annual general meeting (AGM) - A meeting of the members (shareholders) of a company at which the board of directors lay the company's accounts and report for sh...
2 min de lecture
finance
accounting
Audit
Audit - An official inspection of a company's accounts.
2 min de lecture
finance
accounting
Auditeurs
Auditeurs - Professional accountants who check the books of account, ask for explanations from the directors and examine the report and accounts, verifying that...
2 min de lecture
finance
accounting
Avoir
Avoir - A document summarising the reduction in charge on an invoice (bill), usually because the customer has returned defective goods or has received inadequ.....
2 min de lecture
finance
accounting
Base de continuité d'exploitation
Base de continuité d'exploitation - Financial statements are prepared on this basis assuming that the business will continue operating into the foreseeable futu...
2 min de lecture
finance
accounting
Bénéfice
Bénéfice - Calculated as revenue (income) minus expenses.
2 min de lecture
finance
accounting
Bénéfice brut (ou marge)
Bénéfice brut (ou marge) - Sales minus cost of sales before deducting administration and selling expenses (see also gross margin).
2 min de lecture
finance
accounting
Bénéfice net
Bénéfice net - Sales minus cost of sales minus all administrative and selling costs.
2 min de lecture
finance
accounting
Bénéfice par action (BPA)
Earnings per share (EPS) - A measure of how much profit a company is making for its shareholders.
2 min de lecture
finance
accounting
Bootstrapping
Bootstrapping - Building a company without external investment, often relying on personal savings and running with the lowest possible operating costs
2 min de lecture
finance
accounting
Brevet
Brevet - An official legal document stating that a company has the sole right to make, use, or sell a particular invention.
2 min de lecture
finance
accounting
Brut
Brut - The total amount of money a company has earned in a period of time before deductions such as taxes.
2 min de lecture
finance
accounting
Capital
Capital - Anything invested into a company that has a tangible value or benefit to its own, such as a machinery, patents, or financial assets like cash.
2 min de lecture
finance
accounting
Capital social
Capital social - Name given to the total amount of cash which the shareholders have contributed to the company.
2 min de lecture
finance
accounting
Capital-risque
Venture capital - Capital invested into projects with long term growth potential but also higher risks, such as start-up businesses.
2 min de lecture
finance
accounting
Capitalisation boursière
Capitalisation boursière - The stock-market value of a company. It is calculated by multiplying the total number of issued ordinary shares by today's price per ...
2 min de lecture
finance
accounting
Capitaux employés
Capital employed - Sometimes called total assets less current liabilities or total shareholders' funds plus long-term finance (the two calculations provide the ...
2 min de lecture
finance
accounting
Capitaux propres
Capitaux propres - Used by analysts to determine the financial health of a company. It also represents what would be left if all of a businesses' assets were li...
2 min de lecture
finance
accounting
Capitaux propres négatifs
Negative equity - When the value of an asset is less than what you initially paid.
2 min de lecture
finance
accounting
Certificat d'actions
Certificat d'actions - A document providing evidence of share ownership.
2 min de lecture
finance
accounting
Charge
Charge - Generally the running costs of a business.
2 min de lecture
finance
accounting
Charge sur actifs
Charge over assets - Used when all or some of the assets of an organisation have been used as collateral to secure a transaction of some kind (usually the borro...
2 min de lecture
finance
accounting
Charges fixes
Fixed costs - Costs that vary over time rather than in proportion to throughput, e.g. Rent of premises, salaries etc.
2 min de lecture
finance
accounting
Chiffre d'affaires
Chiffre d'affaires - The total sales of a business during a specified period.
2 min de lecture
finance
accounting
Clients
Clients - Persons or businesses who buy goods or services from a business in the normal course of trade are allowed a period of credit before payment is due.
2 min de lecture
finance
accounting
Commerçant indépendant
Commerçant indépendant - An individual owning and operating a business alone.
2 min de lecture
finance
accounting
Compte de résultat
Profit and loss account - A financial statement that shows the income and outgoings of a company over a certain period of time showing the net profit or loss fo...
2 min de lecture
finance
accounting
Comptes
Comptes - Financial statements prepared at the end of a period to reflect the profit of loss or the period and financial position at the end of the period.
2 min de lecture
finance
accounting
Comptes annuels
Annual accounts - Also known as financial, company or statutory accounts. Businesses must produce an annual set of accounts detailing business finances.
2 min de lecture
finance
accounting
Comptes clients
Comptes clients - Amounts due from customers, also described as a trade debtors.
2 min de lecture
finance
accounting
Comptes fournisseurs
Comptes fournisseurs - Amounts due for payment to suppliers of goods or services, also described as trade creditors.
2 min de lecture
finance
accounting
Conseil d'administration
Board of directors - A group of people to whom the shareholders have delegated the task of running the day-to-day affairs of the company. They normally define t...
2 min de lecture
finance
accounting
Coût de production
Cost of production - Similar to cost of goods sold and used mostly in academic accounts.
2 min de lecture
finance
accounting
Coût des ventes
Cost Of Sales - See 'cost of goods sold'.
2 min de lecture
finance
accounting
Coûts variables
Variable costs - Costs that vary in some kind of proportion to throughput (production), e.g. materials. Each same product takes the same amount of material, so ...
2 min de lecture
finance
accounting
Créance irrécouvrable
Bad debt - The amount owed by a customer who cannot, or will not, pay for goods or services they have had.
2 min de lecture
finance
accounting
Créancier
Créancier - A person or firm that has lent your business money or to whom you owe money.
2 min de lecture
finance
accounting
Créanciers
Créanciers - Suppliers to whom we owe money.
2 min de lecture
finance
accounting
Crédit (conditions commerciales)
Credit (Terms Of Business) - The supplier agrees to allow the customer to make payment some time after the delivery of the goods or services. Typical trader cre...
2 min de lecture
finance
accounting
Débit
Débit - Entries in the debit column of a ledger account representing increases in assets or expenses, or decreases in liabilities or income.
2 min de lecture
finance
accounting
Débiteur
Débiteur - A person or firm that owes money to your business.
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finance
accounting
Débiteurs
Débiteurs - The amount outstanding on customers' accounts.
2 min de lecture
finance
accounting
Dépense d'investissement
Dépense d'investissement - Spending on non-current (fixed) assets of a business.
2 min de lecture
finance
accounting
Dépenses d'exploitation (OPEX)
Operating expenditure (OPEX) - On-going costs for running a business, service or system that includes day-to-day expenditure.
2 min de lecture
finance
accounting
Dépenses d'investissement (CAPEX)
Capital expenditure (CAPEX) - Funds used by the company to buy, maintain or improve its fixed assets such as buildings, vehicles, equipment, or land.
2 min de lecture
finance
accounting
Directeur
Directeur - A member of the board of directeurs who bears the responsibility of managing the company on behalf of the shareholders.
2 min de lecture
finance
accounting
Directeur(s)
Director(S) - Person(s) appointed by shareholders of a limited liability company to manage the affairs of the company.
2 min de lecture
finance
accounting
Dividende
Dividende - Money paid by a company from its profits to its shareholders.
2 min de lecture
finance
accounting
EBIT
PBIT - Profit before interest and tax.
2 min de lecture
finance
accounting
Effet de levier
Effet de levier - The proportion of borrowings to total financing (i.e. shareholders' funds plus total borrowing).
2 min de lecture
finance
accounting
Élasticité-prix de la demande
Product elasticity of demand (PED) - The degree to which demand for products or services changes due to changes in price.
2 min de lecture
finance
accounting
Entité, entités
Entité, entités - Something that exists independently, such as a business which exists independently of the owner.
2 min de lecture
finance
accounting
Facture
Facture - A document from supplier to buyer summarising goods or services supplied and the price payable.
2 min de lecture
finance
accounting
Fournisseurs
Fournisseurs - Persons or businesses who supply goods or services to a business in the normal course of trade and allow a period of credit before payment must b...
2 min de lecture
finance
accounting
Frais généraux
Frais généraux - Costs that do not change regardless of the level of production and are not typically involved with the cost of production, such as rent.
2 min de lecture
finance
accounting
Gain
Gain - A phrase that is often interchangeable with profits.
2 min de lecture
finance
accounting
Garantie
Garantie - Security, usually for a loan. It is effected by enabling the giver of the loan the right to seize the asset that is being used as garantie and sell ....
2 min de lecture
finance
accounting
Gestion financière
Financial management - Planning, analysing, monitoring, organising, reviewing, and controlling a company's finances.
2 min de lecture
finance
accounting
Immobilisation
Immobilisation - An asset that is held by an enterprise for use in the production or supply of goods or services, for rental to others, or for administrative pu...
2 min de lecture
finance
accounting
Immobilisation incorporelle
Immobilisation incorporelle - An asset, such as a right, that cannot be touched (e.g. a trademark or Goodwill).
2 min de lecture
finance
accounting
Immobilisations
Fixed assets - Assets that you intend to keep for longer than twelve months.
2 min de lecture
finance
accounting
Immobilisations corporelles
Immobilisations corporelles - A fixed asset (also called a non-current asset) which has a physical existence. Used to differentiate it from an Intangible fixed ...
2 min de lecture
finance
accounting
Impôt sur les sociétés
Corporation tax - Paid by UK companies on their profits.
2 min de lecture
finance
accounting
Impôts différés
Impôts différés - Income & expenditure may be recognised at different time for accounting and tax purposes. Deferred tax is a way to balance this timing differe...
2 min de lecture
finance
accounting
Inflation
Inflation - A percentage figure that represents how much prices of goods and services increased over a specific period.
2 min de lecture
finance
accounting
Inflation par la demande
Demand-pull inflation - Occurs when demand is high, and suppliers increase prices until demand reduces.
2 min de lecture
finance
accounting
Inflation par les coûts
Cost-push inflation - Cost-push inflation occurs when production input costs, such as wages and raw materials, rise and producers pass the increased costs on to...
2 min de lecture
finance
accounting
Insolvabilité
Insolvabilité - When a company becomes unable to pay off its creditors, or its liabilities exceed its assets.
2 min de lecture
finance
accounting
Location
Location - Acquiring the use of an asset through a rental agreement.
2 min de lecture
finance
accounting
Loi sur les sociétés
Loi sur les sociétés - Legislation to control the activities and administration of limited liability companies.
2 min de lecture
finance
accounting
Marge
Marge - The amount of money a company makes, expressed as a percentage. For example, a gross profit of £1m on sales of £10m is a 10% profit marge.
2 min de lecture
finance
accounting
Net
Net - The amount of profit left after deductions such as tax have been made.
2 min de lecture
finance
accounting
Note de service
Memorandum (For A Company) - Document setting out main objects of the company and its powers to act.
2 min de lecture
finance
accounting
Obligation
Obligation - A form of IOU issued by the company, or a government or other institution, offering to pay interest in return for borrowing your money, or to pay y...
2 min de lecture
finance
accounting
Paiement anticipé
Paiement anticipé - An amount paid for in advance for and benefit to the business, such as insurance premiums or rent in advance. Initially recognised as an ass...
2 min de lecture
finance
accounting
Parties prenantes
Parties prenantes - A general term devised to indicate all those who might have a legitimate interest in receiving financial information about a business becaus...
2 min de lecture
finance
accounting
Passif courant
Passif courant - A liability which is expected to be settled in the entity's normal operating cycle, generally within 12 months after the balance sheet date.
2 min de lecture
finance
accounting
PAYE (Pay As You Earn)
PAYE - Stands for Pay As You Earn. A method of collecting income tax on behalf of the Government by taking it directly from your employees' wages.
2 min de lecture
finance
accounting
Période comptable
Accounting period - The time frame used for financial reporting, normally months, quarters or years.
2 min de lecture
finance
accounting
PME
SME - Small or Medium Sized Enterprises. A business is deemed an SME if it meets two of three criteria: it has a turnover of £25m or less, it employs fewer ...
2 min de lecture
finance
accounting
Prélèvements
Prélèvements - Cash taken for personal use, in sole trader or partnership businesses, treated as a reduction of ownership interest.
2 min de lecture
finance
accounting
Prêt garanti
Prêt garanti - Loan where the lender has taken a special claim on particular assets or revenues of the company to give extra protection in the event of the loan...
2 min de lecture
finance
accounting
Prévision
Prévision - Prévision estimate of future performance and position based on stated assumptions and usually including a quantified amount.
2 min de lecture
finance
accounting
Prévisions de trésorerie
Prévisions de trésorerie - Statements of cash expected to flow into and out of a business over a particular period.
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finance
accounting
Prime d'émission
Prime d'émission - The price paid for shares in a company over and above their nominal value.
2 min de lecture
finance
accounting
Principe de comptabilité d'engagement
Principe de comptabilité d'engagement - The effects of transactions and other events are recognised when they occur (and not as cash or its equivalent is receiv...
2 min de lecture
finance
accounting
Produits constatés d'avance
Produits constatés d'avance - Income invoiced, or paid for, in advance of providing the service resulting in the income being deferred to a later accounting per...
2 min de lecture
finance
accounting
Provision
Provision - A liability of uncertain timing or amount.
2 min de lecture
finance
accounting
Provision pour créances douteuses
Provision For Doubtful Debts - An estimate of the risk of not collecting full payment from credit customers, reported as a deduction from trade receivable (debt...
2 min de lecture
finance
accounting
Rachat par les cadres (RES)
Management buyout (MBO) - The management of a company buy that company, or part of it, from its owners.
2 min de lecture
finance
accounting
Rapport annuel et comptes
Annual report and accounts - Most organisations are required to produce an annual report on their activities and enclose the accounts of the company's performan...
2 min de lecture
finance
accounting
Registre du commerce
Registrar Of Companies - An official authorised by the government to maintain a record of all annual reports and other documents issued by a company.
2 min de lecture
finance
accounting
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