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You are here: Home / Useful / French translation of English financial expressions
French translation of English financial expressions

29/11/2019 at 03:16 by La rédaction Leave a Comment

French translation of English financial expressions

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
A lire :
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Originally posted 2017-11-04 18:50:54.

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