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.
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