Below is a table with French translation of the main accounting and financial terms in English :
Translation of main English financial expressions |
|
|
English financial vocabulary |
French financial vocabulary |
| Purchases | Achats |
| Assets | Actifs |
| Current assets or Circulated assets | Actif circulant |
| Stockholder or shareholder | Actionnaire |
| Equipment depreciation | Amortissement du matériel |
| Straight-line depreciation | Amortissement linéaire |
| Accelerated depreciation | Amortissement dégressif |
| Financial analysis | Analyse financière |
| Annuity | Annuité d’emprunt |
| shareholders meeting | Assemblée générale des actionnaires |
| Internal financing | Autofinancement |
| Other operating expenses | Autres charges externes |
| Profit or net profit | Bénéfice |
| Working capital requirements | Besoin en fonds de roulement (BFR) |
| Asset | Bien |
| Balance sheet | Bilan |
| Summary balance sheet | Bilan simplifié |
| Purchase order | Bon de commande |
| Operating budget | Budget d’exploitation |
| Self-financing capacity | Capacité d’autofinancement |
| Capital employed | Capitaux engagés |
| Permanent financing | Capitaux permanents |
| Equity or Common equity | Capitaux propres |
| Sale of assets | Cession d’actifs |
| Expense | Charge |
| Financial expense or income | Charge financière |
| Fixed expense | Charge fixe |
| Variable expense | Charge variable |
| Operating charges | Charges d’exploitation |
| Staff costs | Charges du personnel |
| Extraordinary items | Charges non récurrentes |
| Wage costs | Charges salariale |
| Sales or Income or Revenues | Chiffre d’affaires |
| Discounting factor | Coefficient d’actualisation |
| Account | Compte |
| Suspense account | Compte d’attente |
| Profit and loss statement | Compte de profits et pertes |
| Income statement or Profit and Loss account (P&L)or financial statement | Compte de résultat |
| Tax audit | Contrôle fiscal |
| Management auditor | Contrôleur de gestion |
| Insurance policy | Contrat d’assurance |
| Short term | Court terme |
| Cost of debt | Coût de la dette |
| Direct cost | Coût direct |
| Cost of capital or WACC | Coût du capital |
| Fixed cost | Coût fixe |
| Direct fixed cost | Coût fixe direct |
| Unit cost | Cout unitaire |
| Weight average cost | Coût unitaire moyen pondéré |
| Variable cost | Coût variable |
| Leasing or finance lease | Crédit-bail |
| Trade credit | Crédit commercial |
| Operating cycle | Cycle d’exploitation |
| Bank credit facilities | Découvert bancaire |
| Payback ratio or Payback period | Délai de récupération |
| Operating expenses | Dépenses d’exploitation |
| Miscellaneous expenses | Dépenses diverses |
| Exceptional expenses | Dépenses exceptionnelles |
| Operating expenses | Dépenses financières |
| Debt or Liability | Dette |
| Operating liabilities | Dettes d’exploitation |
| Tax liability | Dette fiscale² |
| Dividend or Dividend per share (DPS) | Dividendes |
| Depreciation and Amortization | Dotations aux amortissements |
| Repayment schedule ou amortisation schedule | Echéancier de remboursement ou calendrier de remboursement |
| Journal entry | Ecriture comptable |
| Leverage effect | Effet de levier |
| Discounting of bills of exchange | Escompte |
| Financial statements | Etats financiers |
| Earnings Before Interest or Taxes or Depreciation and Amortisation(EBITDA) | Excédent brut d’exploitation |
| Commercial bill | Facture |
| Credit Note | Facture d’avoir |
| Cash Flow | Flux de trésorerie |
| Free Cash Flow | Flux de trésorerie disponible |
| Operating Cash Flow (OCF) | Flux de trésorerie d’exploitation |
| Start-up costs | Frais d’établissement |
| Research and Development cost | Frais de recherche et développement |
| Working capital | Fond de roulement |
| General ledger, ledger | Grand livre |
| Structural finance | Haut de bilan |
| Tangible fixed asset | Immobilisation corporelle |
| Financial asset | Immobilisation financière |
| Intangible fixed asset | Immobilisation incorporelle |
| Fixed asset or Net fixed assets | Immobilisation, Actif immobilisé |
| tax | Impôts |
| Corporate income tax | Impôt sur les bénéfices |
| Technical insolvency | Insolvabilité |
| Simple interest | Intérêt simple |
| Investment or Capital expenditure | Investissement |
| General journal, journal | Journal |
| Transactions ledger or Transaction report | Journal des opérations |
| Liquidity-balance sheet | Liquidité du bilan |
| Long term | Long terme |
| Gross margin | Marge brute |
| Gross trading profit | Marge commerciale |
| Gross trading profit on production | Marge de production |
| Contribution margin on direct cost | Marge sur coûts directs |
| Contribution margin on variable cost | Marge sur coûts variables |
| Wage bill | Masse salariale |
| Last In First Out | Méthode de valorisation des stocks |
| Medium term | Moyen terme |
| Pledging | Nantissement |
| Accounting standard | Norme comptable |
| Convertible bonds | Obligation convertible |
| Organisation chart | Organigramme |
| Liabilities | Passif |
| Loss | Perte |
| Chart of accounts and accounting rules | Plan Comptable Général |
| Penalty | Pénalité |
| Breakeven quantity point | Point mort |
| Price, product price, service price | Prix |
| Going concern | Principe de continuité de l’exploitation |
| Consistency | Principe de permanence des méthodes |
| Conservatism | Principe de prudence |
| Time period concept | Principe d’indépendance des exercices |
| Historical cost | Principe du coût historique |
| Production | Production |
| Exceptional income | Produit exceptionnel |
| Operating income | Produit d’exploitation |
| Miscellaneous income | Produits divers |
| Financial income | Produit financier |
| Business plan | Plan de développement économique |
| Reserve | Provision |
| Impairment losses | Provision pour dépréciation |
| Reserve for risks and charges | Provision pour risques et charges |
| Day’s inventory ratio | Ratio de rotation des stocks |
| Customer receivables ratio | Ratio de rotation du crédit-client |
| Day’s receivables ratio | Ratio de rotation du crédit-client |
| Financial statement audit report | Rapport d’audit sur les états financiers |
| Statement of account | Relevé de compte |
| Recovery | Recouvrement |
| Dividend yield | Rendement |
| Profitability | Rentabilité |
| Return on business ratio (ROB) | Rentabilité de l’entreprise |
| Return on equity (ROE) | Rentabilité des capitaux propres |
| Profit on ordinary activities | Résultat courant |
| Earnings Before Interest and Taxes (EBIT) or Trading profit | Résultat d’exploitation |
| Economic profit or loss | Résultat économique |
| Exceptional items or Exceptional income | Résultat exceptionnel |
| Finance profit or loss or Financial income | Résultat financier |
| Net profit or Net income | Résultat net |
| Operating profit or operating result | Résultat opérationnel |
| Financial risk | Risque |
| Operating risk | Risque d’exploitation |
| Breakeven sales point | Seuil de rentabilité |
| Solvency | Solvabilité |
| Inventories | Stocks |
| Financial structure | Structure financière |
| Discount rate or Rate of discount | Taux d’actualisation |
| Interest expense rate | Taux d’intérêt |
| Adjustable rate | Taux variable |
| Impairment test | Test de dépréciation |
| Cash or Treasury | Trésorerie |
| Value added | Valeur ajoutée |
| Economic Value Added | Valeur Economique Ajoutée |
| Short-term investments | Valeur Mobilière de Placement |
| Residual value | Valeur résiduelle |
Originally posted 2017-11-04 18:50:54.
The editorial staff of the Juristique website brings together specialists in law, human resources, and taxation. We regularly publish models of certificates, letters, contracts, and conventional salary scales to meet the needs of companies. We also publish articles on legal news and banking indices such as SWIFT codes and CNAPS codes for international transfers.
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