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
Finance
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
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
+2
ROI (Retour sur investissement)
ROI (Retour sur investissement) - a financial metric that measures the profitability of an investment relative to its cost
1 min de lecture
finance
metrics
+2
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