Rendement des capitaux employés
Return on Capital Employed (ROCE) - This ratio is arguably the most vital for the control of performance in large, delegated, businesses. It is made up from the...
2 min de lecture
finance
accounting
Accounting
Réserves
Réserves - The claim which owners have on the assets of a company because the company has created new wealth for them over the period since it began. Most commo...
2 min de lecture
finance
accounting
Responsabilité limitée
Responsabilité limitée - Most commonly used to describe the limit of liability of a shareholder (member) to contribute to the assets of a company if it goes int...
2 min de lecture
finance
accounting
Résultat d'exploitation
Operating profit/loss - The profit or loss a company makes, which reflects how a business is performing.
2 min de lecture
finance
accounting
Retour sur investissement (ROI)
Return on investment (ROI) - The earning power of an asset or activity measured as a ratio of the net income of the activity to the operational cost. ROI lets a...
2 min de lecture
finance
accounting
Société à responsabilité limitée (SARL)
Société à responsabilité limitée (SARL) - Company where the liability of the owners is limited to the amount of capital they have agreed to contribute.
2 min de lecture
finance
accounting
Statuts
Articles Of Association - Document setting out the relative rights of shareholders in a limited liability company.
2 min de lecture
finance
accounting
Taux Annuel Effectif Global (TAEG)
Annual Percentage Rate (APR) - The rate of interest you agree to pay on money borrowed, and a useful way to compare how much interest you would pay on loans fro...
2 min de lecture
finance
accounting
Taux Annuel Équivalent
Annual Equivalent Rate (AER) - An interest rate reflecting what you'll actually pay, or earn, on your money after the effects of compounding are taken into acco...
2 min de lecture
finance
accounting
Taux d'escompte
Bank rate - In the UK it is set by the Bank of England, to control the money supply and inflation. Banks usually lend at anything from 2 per cent above taux d'e...
2 min de lecture
finance
accounting
Taux d'intérêt nominal
Nominal interest rate - An interest rate that isn't adjusted for inflation.
2 min de lecture
finance
accounting
Taux d'intérêt réel
Real interest rate - The rate of interest minus the current rate of inflation.
2 min de lecture
finance
accounting
Taux de base
Base rate - Set by the Bank of England, this is the country's base rate of interest and influences the rate of interest on financial products and services.
2 min de lecture
finance
accounting
Titre
Titre - Typically required by lenders against a loan, such as premises or plant equipment.
2 min de lecture
finance
accounting
Titres
Titres - Government bonds, ordinary shares in companies, debentures, loans, preference shares, etc. are all collectively described as titres.
2 min de lecture
finance
accounting
Travaux en cours
Work in progress - As its name implies, it is the value of the products on which work has been started but is not yet complete.
2 min de lecture
finance
accounting
Valeur comptable nette
Valeur comptable nette - Costs of non-current (fixed)( asset minus accumulated depreciation.
2 min de lecture
finance
accounting
Valeur nominale (d'une action)
Nominal Value (Of A Share) - The amount stated on the face of a share certificate as the named value of the share when issued.
2 min de lecture
finance
accounting
Vente à crédit
Vente à crédit - A business entity sells goods or services and allows the customer to make payment at a later date.
2 min de lecture
finance
accounting
Action
action - Transferable units of ownership in a corporation
2 min de lecture
accounting
Actions propres
actions propres - Shares of a company's own stock that it has reacquired
2 min de lecture
accounting
Amortissement linéaire
amortissement linéaire - A simple depreciation method by which the depreciable base is spread uniformly over the service life
2 min de lecture
accounting
Amortissement selon les unités de production
amortissement selon les unités de production - A depreciation approach where the depreciable base is allocated to the expected total units of output; mileage, h...
2 min de lecture
accounting
Assurance accidents du travail
assurance accidents du travail - Insurance paid by the employer to cover work related injuries sustained by employees
2 min de lecture
accounting
Balance de vérification
balance de vérification - A listing of account balances from the ledger, used to test the equality of debits and credits
2 min de lecture
accounting
Capital versé total
capital versé total - The sum of legal capital plus paid-in capital in excess of par
2 min de lecture
accounting
Centre de responsabilité
centre de responsabilité - The part of an organization under the control of a manager
2 min de lecture
accounting
Commande spéciale
commande spéciale - A customer order that is outside of the normal pricing and terms
2 min de lecture
accounting
Compte auxiliaire
compte auxiliaire - A subcomponent account record providing individual balance details; e.g., the record for one customer out of a group of customers compri...
2 min de lecture
accounting
Compte en T
Compte en T - An abstract representation of an account, with the left side of the "T" representing debits and the right side credits
2 min de lecture
accounting
Comptes temporaires
comptes temporaires - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "nom.....
2 min de lecture
accounting
Constatation des produits
constatation des produits - The point at which revenue is recognized in the accounting records; ordinarily the point of sale
2 min de lecture
accounting
Coût irrécupérable
coût irrécupérable - Historical amount expended on a project or object; not relevant to current decisions or future actions
2 min de lecture
accounting
Créances commerciales
créances commerciales - Amounts due from customers from credits sales of products or services
2 min de lecture
accounting
Dépenses de fonctionnement
dépenses de fonctionnement - Not a capital expenditure; to be expensed as incurred
2 min de lecture
accounting
Document justificatif
document justificatif - A document evidencing a transaction or event and potentially providing for the initiation of a journal entry
2 min de lecture
accounting
Durabilité
durabilité - Development without depletion of natural resources or negative effects on the environment
2 min de lecture
accounting
Écarts
écarts - Deviations from the norm that may provide warning signs of situations requiring corrective action by managers
2 min de lecture
accounting
Écriture d'extourne
écriture d'extourne - Optional accounting procedure which may prove useful in simplifying record keeping; a journal entry to "undo" an adjusting entry
2 min de lecture
accounting
Entreprise individuelle
entreprise individuelle - A non-corporation business owned by a sole individual
2 min de lecture
accounting
Fondé sur des règles
fondé sur des règles - The idea that accounting standards must be very specific to provide adequate guidance and drive consistency in reporting
2 min de lecture
accounting
Fourchette pertinente
fourchette pertinente - The level of activity for which assumptions underlying CVP are expected to hold true
2 min de lecture
accounting
Fractionnement d'actions
fractionnement d'actions - A corporate action to increase the number of shares and reduce the par per share by a stipulated ratio (e.g., 2 for 1)
2 min de lecture
accounting
Gestion de la qualité totale
gestion de la qualité totale - (TQM) A process for continuous improvement by focusing on customer service and systematic problem solving via teams made up of fr...
2 min de lecture
accounting
Influence notable
influence notable - The ability to sway management and decision making of another entity, but generally not enough to assert absolute control
2 min de lecture
accounting
Intelligibilité
intelligibilité - An enhancing quality of accounting such that information is clear and concise to those with reasonable business knowledge
2 min de lecture
accounting
Intérêts simples
intérêts simples - Interest calculations that do not provide for periodic inclusion of accumulated interest into the base on which interest is calculated
2 min de lecture
accounting
Matières premières
matières premières - The components that will be used in manufacturing units that are not yet started -- also known as direct materials
2 min de lecture
accounting
Méthode linéaire
méthode linéaire - A method for amortizing premiums and discounts on bonds; the premium or discount is spread uniformly over the life of the bond as an a...
2 min de lecture
accounting
Normes
normes - Benchmarks against which actual productive activity is compared
2 min de lecture
accounting
Obligation à fonds d'amortissement
obligation à fonds d'amortissement - A bond issue that requires periodic setting aside of monies into a separate fund to provide for eventual repayment of the d...
2 min de lecture
accounting
Obligation nominative
obligation nominative - A bond for which ownership records are maintained, and interest is paid to the registered owner
2 min de lecture
accounting
Obligation sérielle
obligation sérielle - A bond issue that has multiple repayment dates, rather than the entire issue maturing at one fixed maturity date
2 min de lecture
accounting
Pertinence
pertinence - A fundamental quality of accounting such that information should be timely and bear on the decision-making process by possessing predictive or co.....
2 min de lecture
accounting
Principe de stabilité monétaire
principe de stabilité monétaire - An accounting assumption that presumes the currency is not impacted over time by inflation
2 min de lecture
accounting
Prix de transfert
prix de transfert - The system of setting prices at which goods are exchanged between affiliated units; usually involving cross-border transactions
2 min de lecture
accounting
Produits
produits - Inflows and other benefits received in exchange for the providing of goods and services
2 min de lecture
accounting
Radio Frequency Identification
radio frequency identification - (RFID) Micro processes embedded in inventory that emit radio frequency signals that enable a computer to automatically track...
2 min de lecture
accounting
Rapidité
rapidité - An enhancing quality of accounting such that information is available in sufficient time to be capable of influence
2 min de lecture
accounting
Remise commerciale
remise commerciale - A reduction from list price that is not entered in the accounting records; customarily offered in "setting" the invoice amount
2 min de lecture
accounting
Remises sur ventes
remises sur ventes - A cash discount offered to customers to encourage prompt payment of invoices
2 min de lecture
accounting
Securities and Exchange Commission
Securities and Exchange Commission - "SEC" -- regulatory body with which public companies must file and report
2 min de lecture
accounting
Tableau de bord prospectif
tableau de bord prospectif - A system for evaluating elements that are important to the organization and under the control of an employee holding that position
2 min de lecture
accounting
Théorie des contraintes
théorie des contraintes - (TOC) Efficiency is improved by seeking out and eliminating constraints within the organization
2 min de lecture
accounting
Valeur temps de l'argent
valeur temps de l'argent - Conceptual notion holding that money to be received sooner is worth more than money to be received later
2 min de lecture
accounting
Vérifiabilité
vérifiabilité - An enhancing quality of accounting such that different knowledgeable and independent observers reach similar conclusions
2 min de lecture
accounting
Actions privilégiées
actions privilégiées - A class of stock that generally benefits from a stipulated periodic dividend and priority in liquidation; but, usually lacking in upside ...
2 min de lecture
accounting
Activité au niveau du marché
activité au niveau du marché - Activities that relate to the number of markets in which an entity operates; independent of the number of products, customers, et...
2 min de lecture
accounting
Activité au niveau du produit
activité au niveau du produit - Activities that relate to the number of products produced; independent of the number of units produced
2 min de lecture
accounting
Annuité ordinaire
annuité ordinaire - Also known as an annuity in arrears; involves a level stream of payments, with the payments being made at the end of each time period
2 min de lecture
accounting
Apports des propriétaires
apports des propriétaires - Resources provided to an organization by a person in exchange for a position of ownership in the organization
2 min de lecture
accounting
Bénéficiaire
bénéficiaire - The party to whom a note is made payable
2 min de lecture
accounting
Charges constatées d'avance
charges constatées d'avance - Goods or services purchased in advance of their consumption
2 min de lecture
accounting
Chèque sans provision
NSF check - Non-sufficient funds check; a customer check returned for lack of funds (a "hot check")
2 min de lecture
accounting
Chèques en circulation
chèques en circulation - Checks entered on company records but not yet cleared by the bank
2 min de lecture
accounting
Comptabilisation
comptabilisation - The process of transferring journal entry effects into the respective general ledger accounts
2 min de lecture
accounting
Comptabilité de gestion
comptabilité de gestion - An area of accounting concerned with reporting results to managers and others who are internal to an organization
2 min de lecture
accounting
Comptes de gestion
comptes de gestion - Accounts that will be reset to a zero balance with each new accounting period; revenue, expense, and dividend accounts (also called "tempo....
2 min de lecture
accounting
Créances hors exploitation
créances hors exploitation - Amounts due from transactions and events not directly related to sales of products or services
2 min de lecture
accounting
Cycle d'exploitation
cycle d'exploitation - The period of time it takes to convert cash back into cash (i.e., purchase inventory, sell the inventory on account, and collect the rece...
2 min de lecture
accounting
Date d'échéance
date d'échéance - The date on which a note and related interest are due to be paid
2 min de lecture
accounting
Droit de souscription
droit de souscription - A right that may or may not be provided to shareholders enabling them with a first right of refusal to buy any additional shares offered...
2 min de lecture
accounting
Écart sur prix des matières
écart sur prix des matières - A variance that reveals the difference between standard price for materials purchased and amounts actually paid for those material...
2 min de lecture
accounting
Écart sur quantité de matières
écart sur quantité de matières - A variance comparing standard quantity to actual quantity of materials; variation is measured at the standard price per unit [(...
2 min de lecture
accounting
Effets à payer
effets à payer - Formal short-term borrowings usually evidenced by a specific written promise to pay
2 min de lecture
accounting
Effets à recevoir
effets à recevoir - A written promise from a client or customer to pay a definite amount of money on a specific future date
2 min de lecture
accounting
Exercice naturel
exercice naturel - Applicable to certain businesses that have a seasonal business pattern, and an attempt is made to establish an accounting fiscal year...
2 min de lecture
accounting
Externalisation
externalisation - Utilization of independent parties to manufacture products (sometimes known as make-or-buy) or manage data processing, tech support, payroll s...
2 min de lecture
accounting
Fondé sur des principes
fondé sur des principes - The idea that accounting standards should articulate broad-based principles rather than specific and detailed rules
2 min de lecture
accounting
Gestion par exception
gestion par exception - A management focus of attention on areas where corrective measures appear necessary
2 min de lecture
accounting
Importance relative
importance relative - A matter of accounting judgment; when amounts involved are slight, expediency may dictate waiving the technically correct alternative in l...
2 min de lecture
accounting
Inventaire physique
inventaire physique - The process of counting inventory actually on hand
2 min de lecture
accounting
Machine to Machine
Machine to Machine - (M2M) enables connected devices to communicate with each other
2 min de lecture
accounting
Méthode du délai de récupération
méthode du délai de récupération - Easy method for evaluating capital projects; calculated by dividing the initial investment by the annual cash inflow
2 min de lecture
accounting
Méthode nette
méthode nette - A method of recording purchases of inventory at invoice price less available cash discounts
2 min de lecture
accounting
Obligation non remboursable
obligation non remboursable - A bond that cannot be paid off before scheduled maturity
2 min de lecture
accounting
Obligation non remboursable
obligation non remboursable - A bond that cannot be paid off with the proceeds of a new debt issue
2 min de lecture
accounting
Perte nette
perte nette - The excess of expenses over revenues for a designated period of time
2 min de lecture
accounting
Petite caisse
petite caisse - A fund established for making small payments that are impractical to pay by check; also known as imprest cash fund
2 min de lecture
accounting
Postulat de l'unité monétaire
postulat de l'unité monétaire - Accounting measures transactions and events in units of money, in contrast to some other unit of measure (e.g., acres of land)
2 min de lecture
accounting