Comptes réels
comptes réels - Asset, liability, and equity accounts; balances are carried forward from the end of one period into the beginning of the next period
2 min de lecture
accounting fundamentals
Accounting Fundamentals
Conversion
conversion - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other ...
2 min de lecture
financial reporting
accounting fundamentals
Dividende en actions
dividende en actions - A noncash corporate activity to provide shareholders with additional shares in proportion to existing ownership; makes for more shares ou...
2 min de lecture
accounting fundamentals
Durée d'utilité
durée d'utilité - The period of time that a depreciable asset will be in use by an entity; the time interval over which the asset will be depreciated
2 min de lecture
accounting fundamentals
Fonds de roulement
fonds de roulement - The difference between current assets and current liabilities
2 min de lecture
accounting fundamentals
Obligation garantie
obligation garantie - A bond that provides specific assets as collateral to help assure the payment stream
2 min de lecture
accounting fundamentals
Produits constatés d'avance
produits constatés d'avance - Revenue that has been collected in advance of providing goods and services to "earn it;" reported as a liability until earned
2 min de lecture
accounting fundamentals
Provision pour garantie
provision pour garantie - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
2 min de lecture
cost accounting
accounting fundamentals
Ratio de liquidité immédiate
ratio de liquidité immédiate - An extreme measure of liquidity, calculated by dividing quick assets (cash, short-term investments, and accounts receivable) by c...
2 min de lecture
accounting fundamentals
Réévaluation
réévaluation - Uses a variety of exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact op......
2 min de lecture
financial reporting
accounting fundamentals
Remplacement
remplacement - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
2 min de lecture
cost accounting
accounting fundamentals
Rendement des actifs
rendement des actifs - A ratio comparing income (net income plus interest) to the average total assets
2 min de lecture
financial reporting
accounting fundamentals
Rendement des capitaux propres
rendement des capitaux propres - A ratio comparing income (net income minus preferred dividends) to the average total equity
2 min de lecture
financial reporting
accounting fundamentals
Résultat résiduel
résultat résiduel - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
2 min de lecture
financial reporting
cost accounting
+1
Retour sur investissement
retour sur investissement - ROI: A model consisting of a margin component (Operating Income/Sales) and turnover component (Sales/Average Assets); reduces to Ope...
2 min de lecture
financial reporting
accounting fundamentals
Titres de transaction
titres de transaction - Investments in debt acquired with the intent of generating profits by reselling the investment in the very near future; classified as cu...
2 min de lecture
accounting fundamentals
Valeur résiduelle
valeur résiduelle - Amount expected be realized at the end of an asset's service life; "salvage value"
2 min de lecture
accounting fundamentals
Autres actifs
autres actifs - The category of a classified balance sheet for reporting assets that are not logically attached to one of the other specific sections
2 min de lecture
financial reporting
accounting fundamentals
Base de caisse modifiée
base de caisse modifiée - Like the cash basis, except that certain large expenditures for durable assets may be recorded as assets initially
2 min de lecture
accounting fundamentals
Contrats de location simple
contrats de location simple - A lease where the lessee makes periodic payments for periodic use of an asset, but does not assume the ultimate risks and rewards ...
2 min de lecture
accounting fundamentals
Immobilisations corporelles
immobilisations corporelles - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
2 min de lecture
cost accounting
accounting fundamentals
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
2 min de lecture
cost accounting
accounting fundamentals
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Ressources naturelles
ressources naturelles - Oil and gas reserves, mineral deposits, thermal energy sources, and standing timber are just a few examples of such assets that a firm m...
2 min de lecture
accounting fundamentals
Achat groupé
achat groupé - A single price paid for a package of assets; the purchase price must be allocated to each of the components
2 min de lecture
accounting fundamentals
Actif incorporel
actif incorporel - Long-term asset that lacks physical existence; contract rights, copyrights, patents, trademarks, etc.
2 min de lecture
accounting fundamentals
Activités d'investissement
activités d'investissement - A cash flow category; including receipts from disposal of investments and long-term assets -- and payments to acquire long-term ass...
2 min de lecture
accounting fundamentals
Bail/Preneur et Bailleur
bail/preneur et bailleur - Periodic payment from the user (lessee) of an asset to an owner (lessor) of the asset
2 min de lecture
accounting fundamentals
Bailleur
bailleur - Periodic payment from the user (lessee) of an asset to an owner (bailleur) of the asset
2 min de lecture
accounting fundamentals
Débit
débit - The nature of an action to an account to indicate an increase (assets, expenses, and dividends) or decrease (liabilities, equity, and revenue); usual......
2 min de lecture
accounting fundamentals
Dépréciation
dépréciation - When the carrying amount of an asset is not recoverable from its future cash flow
2 min de lecture
accounting fundamentals
Écart d'acquisition
écart d'acquisition - The excess of the purchase price of an acquired company over the fair value of the identifiable net assets acquired
2 min de lecture
accounting fundamentals
Épuisement
épuisement - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 min de lecture
cost accounting
accounting fundamentals
Méthode de mise en équivalence
méthode de mise en équivalence - Method to account for stock investment when significant influence is present; changes in equity of the investee are recognized ...
2 min de lecture
accounting fundamentals
Preneur
preneur - Periodic payment from the user (preneur) of an asset to an owner (lessor) of the asset
2 min de lecture
accounting fundamentals
Transaction d'échange
transaction d'échange - Trading one asset for another; to be booked at fair value if the transaction has commercial substance
2 min de lecture
accounting fundamentals
Actifs courants
actifs courants - Assets that will be converted into cash or consumed within one year or the operating cycle, whichever is longer
2 min de lecture
accounting fundamentals
Crédit
crédit - The nature of an action to an account to indicate an increase (liabilities, equity, and revenue) or decrease (assets, expenses, and dividends); usua......
2 min de lecture
accounting fundamentals
Passifs éventuels
passifs éventuels - Events that may or may not give rise to an actual liability because the outcome is uncertain; examples include lawsuits, environment...
2 min de lecture
accounting fundamentals
Ratio de liquidité générale
ratio de liquidité générale - A measure of liquidity, calculated by dividing current assets by current liabilities
2 min de lecture
accounting fundamentals
Actions ordinaires
actions ordinaires - The residual equity interest in a corporation; last in liquidation but usually receiving the full benefits of any corporate growth
2 min de lecture
accounting fundamentals
Changement d'estimation comptable
changement d'estimation comptable - A revision of assumptions used in a related accounting calculation (e.g., change in estimated useful life of an asset); hand...
2 min de lecture
accounting fundamentals
Dépenses d'investissement
dépenses d'investissement - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amou...
2 min de lecture
cost accounting
accounting fundamentals
Engagements
engagements - Promises to engage in some future action; not necessarily creating a recordable accounting liability but potentially necessitating enhanced dis...
2 min de lecture
accounting fundamentals
Prudence
prudence - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
2 min de lecture
financial reporting
accounting fundamentals
Amélioration
amélioration - Expenditures that improve or increase the service potential of an asset even beyond its original new condition; such costs may be capitalized by....
2 min de lecture
cost accounting
accounting fundamentals
Amortissement
amortissement - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 min de lecture
cost accounting
accounting fundamentals
Approche globale
approche globale - A concept of income by which virtually all nonequity-based transactions and events are captured and reported in the income statement...
2 min de lecture
financial reporting
accounting fundamentals
Bilan
bilan - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
2 min de lecture
financial reporting
accounting fundamentals
Compte
compte - A record that is kept for each asset, liability, equity, revenue, expense, and dividend component of an entity
2 min de lecture
accounting fundamentals
Équation comptable
équation comptable - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
2 min de lecture
financial reporting
accounting fundamentals
Valeur comptable
valeur comptable - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
2 min de lecture
financial reporting
cost accounting
+1
Valeur comptable par action
valeur comptable par action - Common stockholders' equity divided by common shares outstanding, to indicate stockholders' equity per share
2 min de lecture
accounting fundamentals