Preuve de trésorerie
preuve de trésorerie - A detailed bank reconciliation that verifies not only beginning and end balances, but also validates deposits and withdrawals during the ...
2 min de lecture
accounting
Accounting
Prime d'émission
prime d'émission - The amount by which a stock's issue price exceeds its par value; also referred to as "additional paid-in capital"
2 min de lecture
accounting
Prime sur obligations
prime sur obligations - The difference between face value and issue price of a bond, where the issue price is more; causes the effective yield to be lower than ...
2 min de lecture
accounting
Principal
principal - The basic stated amount of a note on which interest is usually calculated; generally relating to the amount borrowed
2 min de lecture
accounting
Principe de périodicité
principe de périodicité - An accounting assumption that purports to divide a continuous business process into measurement intervals, such as months, quarters,.....
2 min de lecture
accounting
Principe de rattachement
principe de rattachement - To associate expenses with revenues, and record them in simultaneous accounting periods
2 min de lecture
accounting
Ratio cours/bénéfice
ratio cours/bénéfice - The per share market value of a stock divided by its earnings per share
2 min de lecture
accounting
Régime de retraite
régime de retraite - A general term to describe some form of arrangement for continuing payments to retirees
2 min de lecture
accounting
Remises sur achats
remises sur achats - A cash discount available on purchases of merchandise on account; encourages prompt payment
2 min de lecture
accounting
Société de personnes
société de personnes - A non-corporation representing an association of two or more persons organized to carry out a business plan for a profit motive
2 min de lecture
accounting
Système d'inventaire périodique
système d'inventaire périodique - An inventory system that utilizes a Purchases account and does not update inventory with each sale; inventory is updated by ph...
2 min de lecture
accounting
Système d'inventaire permanent
système d'inventaire permanent - A "real-time" inventory system that updates inventory records with each purchase and sale
2 min de lecture
accounting
Tireur
tireur - The party creating the note and agreeing to make payment
2 min de lecture
accounting
Valeur à l'échéance
valeur à l'échéance - The amount due at maturity of a note; includes principal and interest
2 min de lecture
accounting
Valeur actuelle
valeur actuelle - Also known as discounting; determines the current worth of cash to be received in the future
2 min de lecture
accounting
Valeur actuelle nette
valeur actuelle nette - Or NPV, a method of evaluating capital projects that uses a predetermined interest rate to determine the present value of an investment'...
2 min de lecture
accounting
Valeur nette de réalisation (créances)
valeur nette de réalisation (créances) - The amount of cash expected to be collected on outstanding accounts receivable; accounts receivable minus the allowance...
2 min de lecture
accounting
Valeur nominale
valeur nominale - Par value is a technical provision establishing the “legal capital” of the firm and is frequently associated with common and preferred stock t...
2 min de lecture
accounting
Valeur nominale de l'obligation
valeur nominale de l'obligation - The face or contract amount of a bond; the amount to be repaid at maturity along with any interest
2 min de lecture
accounting
Activité de soutien à l'entité
activité de soutien à l'entité - Activities that relate to an entity's ability to operate; independent of business volume
2 min de lecture
accounting
Activités de financement
activités de financement - A cash flow category; including receipts from stock issues, bonds, notes and loans, -- and payments for loan repayment, acquisitions ...
2 min de lecture
accounting
Amortissement au taux d'intérêt effectif
amortissement au taux d'intérêt effectif - A theoretically preferable method for amortizing premiums and discounts on bonds; interest expense is a constant perc...
2 min de lecture
accounting
Amortissement dégressif à taux double
amortissement dégressif à taux double - An accelerated depreciation method by which a constant rate (that is 200% of the straight-line rate) is multiplied by......
2 min de lecture
accounting
Auditeur interne
auditeur interne - A person within an organization who reviews and monitors the controls, procedures, and information of the organization
2 min de lecture
accounting
Base de données
base de données - An information storehouse, usually electronic, that can be queried to extract data meeting certain parameters. Enables singular data entry and...
2 min de lecture
accounting
Bénéfice par action dilué
diluted EPS - An earnings per share number; adjusted to reflect the potential effect of dilutive securities
2 min de lecture
accounting
Capital légal
capital légal - Usually the par value of the stock of a corporation
2 min de lecture
accounting
Carte de débit
carte de débit - Transactions are equivalent to an electronically generated check that results in an almost immediate withdrawal of funds.
2 min de lecture
accounting
Comptabilité à la juste valeur
comptabilité à la juste valeur - Sometimes called "mark-to-market;" to record an investment at its fair value and recognize changes in value as they occur
2 min de lecture
accounting
Comptabilité financière
comptabilité financière - An area of accounting that deals with external reporting to parties outside the firm; usually based on standardized rules and procedur...
2 min de lecture
accounting
Contrat de location-financement
contrat de location-financement - A lease that effectively transfers the risks and rewards of ownership to the lessee
2 min de lecture
accounting
Décision décentralisée
décision décentralisée - A business style where top leaders concentrates on strategy, and leaves day-to-day operation and decision-making tasks to low...
2 min de lecture
accounting
Décote sur obligations
décote sur obligations - The difference between face value and issue price of a bond, where the issue price is less; causes the effective yield to be higher tha...
2 min de lecture
accounting
Dépôts en cours
dépôts en cours - Receipts entered on company records but not yet posted by the bank
2 min de lecture
accounting
Dettes à long terme
dettes à long terme - Any obligation that is not current, and include bank loans, mortgage notes, and the like
2 min de lecture
accounting
Dividendes
dividendes - Amounts paid from profits of a corporation to shareholders as a return on their investment in the stock of the entity
2 min de lecture
accounting
Dividendes arriérés
dividendes arriérés - An omitted dividend on cumulative preferred stock that must eventually be paid before any monies can be distributed to common stockhol......
2 min de lecture
accounting
Écart d'efficience de main-d'œuvre directe
écart d'efficience de main-d'œuvre directe - A variance comparing standard hours of direct labor to the actual hours worked; measured at the standard rate per h...
2 min de lecture
accounting
Écart sur taux de main-d'œuvre directe
écart sur taux de main-d'œuvre directe - A variance that reveals the difference between the standard rate and actual rate for the actual labor hours worked [(st...
2 min de lecture
accounting
Économies d'échelle
économies d'échelle - Efficiencies associated with increases in volume
2 min de lecture
accounting
Employé
employé - A person who works for a specific business and whose activities are directed by that business
2 min de lecture
accounting
Enregistrement au journal
enregistrement au journal - The process of recording transactions and events into the journal
2 min de lecture
accounting
Entité détenue
entité détenue - The company in which another has an investment
2 min de lecture
accounting
Entrepreneur indépendant
entrepreneur indépendant - One who performs a designated task or service for a company, and the company has the right to control or direct only the result of t....
2 min de lecture
accounting
Ex-dividende
ex-dividende - The event (date) when a transfer of stock ownership between shareholders will occur without the right for the purchaser to receive any previous.....
2 min de lecture
accounting
Exercice comptable
exercice comptable - A one-year accounting period that does not correspond to a calendar year
2 min de lecture
accounting
F.A.B. destination
F.O.B. destination - Free on Board destination; meaning the transfer of ownership of inventory will occur when the goods reach their destination and the sell...
2 min de lecture
accounting
F.A.B. point d'expédition
F.O.B. shipping point - Free on Board shipping point; meaning the transfer of ownership of inventory will occur when the goods are shipped and the purchaser ...
2 min de lecture
accounting
GAAP
GAAP - Generally accepted accounting principles -- encompass the rules, practices, and procedures that define the proper execution of accounting
2 min de lecture
accounting
Institute of Management Accountants (IMA)
Institute of Management Accountants (IMA) - (IMA) a professional association for management accountants that sponsors the CMA and CFM designations
2 min de lecture
accounting
Instruments dérivés
instruments dérivés - Investments accounted for a fair value that generally derive their value from some other item; examples include commodity futures, options...
2 min de lecture
accounting
Intérêts
intérêts - The charge imposed on the borrower of funds for the use of money
2 min de lecture
accounting
International Accounting Standards Board
International Accounting Standards Board - An organization charged with producing accounting standards with global acceptance
2 min de lecture
accounting
Introduction en bourse
introduction en bourse - The first time stock in a corporation is offered to the investing public; registration and other requirements must be met; proceeds...
2 min de lecture
accounting
Journal
journal - A chronological listing of the transactions and events of an organization, in debit/credit format
2 min de lecture
accounting
Kaizen
Kaizen - Japanese term used to describe a blitz like approach to study processes and install efficiency within an organization
2 min de lecture
accounting
Kanban
Kanban - Japanese term which means some form of signal that a particular inventory is ready for replenishment
2 min de lecture
accounting
Liquidité
liquidité - The ability of a firm to meet its near-term obligations as they come due
2 min de lecture
accounting
Main-d'œuvre directe
main-d'œuvre directe - Gross wages paid to those who physically and directly work on the goods being produced
2 min de lecture
accounting
Marchandises disponibles à la vente
marchandises disponibles à la vente - A calculated amount corresponding to the beginning inventory plus net purchases; represents the total pool of inventory av...
2 min de lecture
accounting
Marchandises en transit
marchandises en transit - Goods in the process of being transported to the buyer; ownership is based on freight terms
2 min de lecture
accounting
Méthode brute
méthode brute - A method of recording purchases of inventory at invoice price
2 min de lecture
accounting
Méthode d'amortissement dégressif
méthode d'amortissement dégressif - An accelerated depreciation method by which a constant rate (that is a multiple of the straight-line rate) is multipl...
2 min de lecture
accounting
Méthode de radiation directe
méthode de radiation directe - A simple, non-GAAP, method that expenses uncollectible accounts only as they are determined to be uncollectible and are written o...
2 min de lecture
accounting
Non-paiement d'un billet
non-paiement d'un billet - To fail to pay a note at maturity
2 min de lecture
accounting
Normes idéales
normes idéales - A standard that could only be achieved under perfect operating conditions; such standards are rarely expected to be achieved
2 min de lecture
accounting
Normes internationales d'information financière (IFRS)
Normes internationales d'information financière (IFRS) - The specific accounting rules developed by the International Accounting Standards Board
2 min de lecture
accounting
Note de débit
note de débit - A purchaser-prepared document evidencing a return of merchandise to a seller
2 min de lecture
accounting
Obligation à haut risque
obligation à haut risque - A bond that is issued by a company of low credit worthiness, and entails substantial risk of nonpayment; generally offers a high inte...
2 min de lecture
accounting
Obligation non garantie
obligation non garantie - A bond that lacks specific collateral; payment is only assured by the general faith and creditworthiness of the issuer
2 min de lecture
accounting
Passif
passif - Amounts owed by an entity to others
2 min de lecture
accounting
Placements à long terme
placements à long terme - Investments made for long-term holding purposes; including land for speculation, securities of other companies, etc.
2 min de lecture
accounting
Principe de continuité d'exploitation
principe de continuité d'exploitation - In the absence of evidence to the contrary, accountants assume that a business will continue to operate well into the fu...
2 min de lecture
accounting
Principe de l'entité
principe de l'entité - Accounting information should be presented for circumscribed distinct economic units
2 min de lecture
accounting
Prix catalogue
prix catalogue - An established price determined by reference to a catalog or general price list; before any discounts
2 min de lecture
accounting
Prix de facture
prix de facture - List price less any trade discounts
2 min de lecture
accounting
Production au plus juste
production au plus juste - Indicative of an environment where waste has been trimmed; entails a focus on standardization, speed, and quality, without compromisi...
2 min de lecture
accounting
Progiciels de gestion intégrés
Progiciels de gestion intégrés - (ERP) Comprehensive database software that tracks an almost endless array of business and accounting data
2 min de lecture
accounting
Régime à cotisations définies
régime à cotisations définies - A type of pension plan where the benefits are based on amounts in trust for the benefit of the employee; employer contributions ...
2 min de lecture
accounting
Représentation fidèle
représentation fidèle - A fundamental quality of accounting such that information must be truthful; complete, neutral, and free from error
2 min de lecture
accounting
Stocks
stocks - Goods held for resale to others
2 min de lecture
accounting
Tableau de bord
tableau de bord - Customized business software that delivers key real time business data in an easily monitored layout
2 min de lecture
accounting
Taux de distribution
taux de distribution - Dividend per share divided by earnings per share
2 min de lecture
accounting
Taux de dividende
taux de dividende - Dividend per share divided by stock price; also called dividend yield
2 min de lecture
accounting
Taux de rendement interne
taux de rendement interne - Also known as time-adjusted rate of return or IRR; discount rate causing present value of cash inflows to equal present value of th....
2 min de lecture
accounting
Titres dilutifs
titres dilutifs - Options, warrants, convertible bonds, convertible stocks, and other items that have the potential to increase the number of shares outs...
2 min de lecture
accounting
Unités équivalentes
unités équivalentes - A measure of physical units expressed in terms of finished units
2 min de lecture
accounting
Valeur future
valeur future - Or "compound interest;" amount that a current payment (or stream of payments) will grow in time; includes interest on previous interest based .....
2 min de lecture
accounting
Action privilégiée convertible
action privilégiée convertible - Preferred stock that can be exchanged for common stock at some preagreed ratio
2 min de lecture
accounting
Action privilégiée cumulative
action privilégiée cumulative - Preferred stock that is entitled to a periodic dividend, and those dividends must be paid (eventually) before any monies can be ...
2 min de lecture
accounting
Activité au niveau du client
activité au niveau du client - Activities that relate to each customer; independent of the volume of goods and services provided to the specific customer
2 min de lecture
accounting
Compte collectif
compte collectif - The total of all subcomponent account records for an account; e.g., the sum of all individual accounts receivable
2 min de lecture
accounting
Compte de contrepartie d'actif
compte de contrepartie d'actif - An account that is subtracted from a related account -- contra accounts have opposite debit/credit rules
2 min de lecture
accounting
Note de crédit
note de crédit - A seller-prepared document evidencing an approved return of merchandise for credit against an account
2 min de lecture
accounting
Obligation à coupon
obligation à coupon - A bond that has detachable coupons that are exchanged for interest payments; historically popular but falling into disuse
2 min de lecture
accounting
Obligation convertible
obligation convertible - A bond that may be converted by the holder into stock of the issuing company
2 min de lecture
accounting
Passifs courants
passifs courants - Obligations that will be liquidated within one year or the operating cycle, whichever is longer
2 min de lecture
accounting
Société
société - A form of business organization where ownership is represented by divisible units called shares of stock
2 min de lecture
accounting
Absences rémunérées
absences rémunérées - Term to describe paid time off; vacations, sick leave, etc.
2 min de lecture
accounting
Action privilégiée rachetable
action privilégiée rachetable - Preferred stock that can be repurchased by issuer for a preset price
2 min de lecture
accounting