Capital social
capital social - A non-specific reference to the ownership interests of shareholders in a corporation
2 min de lecture
accounting
Accounting
Certified Management Accountant (CMA)
Certified Management Accountant (CMA) - (CMA) a professional designation of competency in the field of management accounting that is issued by the Institute of ...
2 min de lecture
accounting
Certified Public Accountant (CPA)
certified public accountant (cpa) - An individual who is licensed by a state to practice public accounting
2 min de lecture
accounting
Chartered Global Management Accountant (CGMA)
Chartered Global Management Accountant (CGMA) - (CGMA) sponsors a designation that distinguishes professionals who have advanced proficiency in finance, operati...
2 min de lecture
accounting
Cohérence
cohérence - An enhancing quality of accounting such that deviations in outcomes from period to period should be the result of deviations in underlying perf...
2 min de lecture
accounting
Comparabilité
comparabilité - An enhancing quality of accounting such that even though different companies may use different accounting methods, there is still sufficient ......
2 min de lecture
accounting
Comptabilité de caisse
comptabilité de caisse - An accounting approach where revenue is recorded when cash is received (no matter when "earned"), and expenses are recognized when paid...
2 min de lecture
accounting
Consignation
consignation - To place inventory in the custody of another party without requiring them to purchase it, as a sales agent
2 min de lecture
accounting
CPA
CPA - An individual who is licensed by a state to practice public accounting
2 min de lecture
accounting
Escompte de règlement
escompte de règlement - A reduction in invoice price offered to customers to encourage prompt payment of invoices
2 min de lecture
accounting
Intérêts composés
intérêts composés - Interest calculations that provide for periodic inclusion of accumulated interest into the base on which interest is calculated; "interes......
2 min de lecture
accounting
Obligation remboursable par anticipation
obligation remboursable par anticipation - A bond that provides the issuer an option to reacquire the bonds before scheduled maturity at a preset price
2 min de lecture
accounting
Plan comptable
plan comptable - A listing of the accounts of an entity, along with any identification coding
2 min de lecture
accounting
Prise de décision centralisée
prise de décision centralisée - A business style where top leaders make and direct most important decisions
2 min de lecture
accounting
Processus de clôture
processus de clôture - The process by which temporary accounts are "zeroed" out and the effects transferred to retained earnings
2 min de lecture
accounting
Solde compensateur
solde compensateur - An amount that must be left on deposit and cannot be withdrawn
2 min de lecture
accounting
Structure de capital complexe
structure de capital complexe - Companies with options, warrants, or convertible bonds and stocks that may result in the issuance of additional shares
2 min de lecture
accounting
Substance commerciale
substance commerciale - The quality of an exchange transaction such that it changes the future cash flow potential of the entity
2 min de lecture
accounting
Taux d'utilisation des capacités
taux d'utilisation des capacités - The degree to which an organization's output capabilities are being deployed or utilized
2 min de lecture
accounting
Trésorerie
trésorerie - Items acceptable to a bank for deposit and free from restrictions for satisfying current debts; includes coins, currency, bank deposits, etc.
2 min de lecture
accounting
Accounting Principles Board (APB)
Accounting Principles Board (APB) - The private sector group charged with developing accounting standards from 1959 to 1973; primary authoritative pronouncement...
2 min de lecture
accounting
Actifs
actifs - The economic resources owned by an entity; entailing probable future benefits to the entity
2 min de lecture
accounting
Activité
activité - An event that gives rise to the consumption of resources
2 min de lecture
accounting
American Institute of Certified Public Accountants (AICPA)
American Institute of Certified Public Accountants (AICPA) - (AICPA) an organization whose members are CPAs interested in advancing the accounting profession
2 min de lecture
accounting
Balance âgée des créances
balance âgée des créances - Analysis used to estimate the uncollectible accounts; involves stratification of receivables based upon age
2 min de lecture
accounting
Balance de vérification ajustée
balance de vérification ajustée - A trial balance prepared after adjusting entries have been prepared and posted to the ledger
2 min de lecture
accounting
Benchmarking
benchmarking - Measuring products or processes against industry standards, an essential part of total quality management
2 min de lecture
accounting
Big Data
big data - Electronically warehoused information, capable of being mined and analyzed, containing the “who, what, when, where, and why” of all business activity...
2 min de lecture
accounting
BPA de base
basic EPS - The simplest earnings per share number; earnings available to common shares divided by weighted average shares, without factoring in potential di...
2 min de lecture
accounting
Business to Business (B2B)
Business to Business (B2B) - (B2B) A system that enables data interchange between companies; sometimes sufficiently robust to permit automatic inventory repleni...
2 min de lecture
accounting
Changements comptables
changements comptables - Changes from one acceptable method of accounting to another acceptable method; like straight-line depreciation to a declining balance a...
2 min de lecture
accounting
Charges à payer
charges à payer - Unpaid expenses that have already been incurred
2 min de lecture
accounting
Codification des normes comptables (ASC)
Codification des normes comptables (ASC) - Research tool deemed to be the primary authoritative source and reference guide on accounting standards
2 min de lecture
accounting
Comptabilité d'engagement
comptabilité d'engagement - The accounting process whereby revenues are measured and recorded as earned, while expenses are recorded as incurred
2 min de lecture
accounting
Inducteur d'activité
inducteur d'activité - Event that causes consumption of an activity
2 min de lecture
accounting
Méthode de provision pour créances douteuses
méthode de provision pour créances douteuses - A method that estimates uncollectibles as a portion of total receivables and establishes an offsetting contra all...
2 min de lecture
accounting
Méthodes d'amortissement accéléré
méthodes d'amortissement accéléré - Several alternative depreciation approaches that result in relatively more depreciation in early years of use, and smaller.....
2 min de lecture
accounting
Normes réalisables
normes réalisables - A standard that takes into account normal spoilage and inefficiency; intended to allow workers to reach the established benchmarks
2 min de lecture
accounting
Obligations à payer
obligations à payer - An obligation divided into transferable units requiring the issuer to make periodic interest payments and an eventual repayment of the fac...
2 min de lecture
accounting
Processus d'ajustement
processus d'ajustement - To analyze account balances and update them at the end of an accounting period to reflect the correct measure of revenues and expenses
2 min de lecture
accounting
Produits à recevoir
produits à recevoir - Revenues that have been earned and recorded, but are not as yet collected
2 min de lecture
accounting
Rapprochement bancaire
rapprochement bancaire - A control procedure to establish and verify the correct cash balance via identification of errors, irregularities, and adjustments
2 min de lecture
accounting
Régularisation
régularisation - Expenses and revenues that gradually accumulate throughout an accounting period
2 min de lecture
accounting
Relevé bancaire
relevé bancaire - The document received from a bank which summarizes deposits and other credits, and checks and other debits to a bank account
2 min de lecture
accounting
Rente
rente - Level streams of payments; with each payment being the same, and occurring at a regular interval
2 min de lecture
accounting
Rente à versements immédiats
rente à versements immédiats - Also known as an annuity in advance; involves a level stream of payments, with the payments being made at the beginning of each t...
2 min de lecture
accounting
Rentes
rentes - Streams of level (i.e., the same amount each period) payments occurring on regular intervals
2 min de lecture
accounting
Soulte
soulte - Term used to describe additional monetary consideration that may accompany an exchange transaction
2 min de lecture
accounting
Flux de trésorerie
Cash flow - the movement of money into and out of a business. Understanding and managing flux de trésorerie is critical for business survival and growth
5 min de lecture
finance
accounting
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