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Europe & Entreprises Opportunits pour l'Expert-Comptable

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A titre gratuit A titre onreux Abattement Achat Acompte Acompte, versement partiel Actif Actifs plus d'un an Actifs ralisables Action Actionnaire Actions mises Actualisation Administration fiscale Agencements et installations Agios Ajustement Amortissement (actif corporel) Amortissement d'immobilisations incorporelles Amortissement intgral Analyser Appropri, adquate Arrir Assedic Assemble Gnrale Extraordinaire Assemble Gnrale Ordinaire (AGO) Associ Assurance crdit Assurance-maladie Avantage en nature Avantages fiscaux Avantages sociaux

Asset Non current assets Current asset Share Shareholder, Stockholder Issued shares Discounting Tax authorities Fixtures and fittings Bank charges Adjustment Depreciation Amortization Write-off Investigate (to) Relevant Past due / overdue / arrears Assedic (Unemployment Insurance Obligation) Extraordinary Meeting of Shareholders Annual General Meeting (AGM) Partner Credit insurance Health insurance Compensation in kind Tax benefits Fringe benefits

Charge fiscale Charge non dductible Charges payer Charges dexploitation Charges dintrts Chiffrage, valorisation Chiffre d'affaires Clause Client Client Clients et comptes rattachs Clients et effets recevoir Comit d'entreprise Commande client Comptabilit Comptable Compte de rsultat Condition suspentive Conseil d'Administration Conseil fiscal Conseil juridique

B
Bail Balance Balance par anciennet de soldes Bnfice brut Bnfice d'exploitation (1) Bnfice d'exploitation (2) Bnfice distribuable

Lease Trial balance Ageing balance (ou aged trial) Gross profit Operating income/profit Trading profit (UK) Distributable income / profit

Globish comptable et financier

Cadre Caisse Capital Capital Capitaux propres Certificat de dpt Charge Charge (revenu) exceptionnel(le) Charge constate d'avance

Executive, officer Cash Capital (US) - Capital stock Share capital (UK) Stockholders equity Deposit certificate Charge Extraordinary charge (income) Prepaid expense - charge (income) / prepayment lncome tax expense Disallowed deduction Accrued charges / accruals Operating expense Interest expense Valuation Turnover (UK) Covenant Client, customer Customer Accounts receivable Notes and accounts receivable Labour management committee Sales order Bookkeeping Accountant Profit and loss statements Suspensive condition (US) Board of Directors Tax counsellor, advisor Legal advisor (counsellor)

For free For valuation consideration Allowance Purchase Advance Instalment

Bnfice par action Bnfices accumuls Bnficiaire Bien incorporel Bien matriel Biens immobiliers Bilan Bon de commande Bon de livraison Bordereau Bourse Brevets Bulletin de paie

Earnings per share Earned surplus Payee beneficiairy Intangible asset Tangible asset Real estate (US) Balance sheet Purchase order Delivery note Slip Stock-Exchange Patents Pay slip

D
Date d'effet Date d'exigibilit Dbiteurs Dclaration fiscale Dfaut de paiement Dontologie Dpense Dpenses somptuaires Dplacements, missions, rceptions (frais) Dpt Dpt et cautionnements Dtournement de fonds Dette long terme Dette moins d'un an Divers Don Donne Dossier Douanes

E
Ecart Ecriture d'ajustement / d'inventaire Ecriture de clture Elment Elments exceptionnels Emprunter Enregistrement dans un compte Enregistrer Enregistrer une criture Entretien et rparations Environnement du contrle interne Etablir les comptes Etats financiers Exercice comptable Exonration Exonration

Discrepancy / variance Adjusting entry Closing entry Item Extraordinary items Borrow (to) Posting to an account Record (to) / account for (to) / to register Enter (to) Maintenance and repairs Control environment Draft the accounts (to) Financial statements Accounting period Exemption Relief / Waiver / Exemption

Frais gnraux et administratifs

G
Garantie Gestion des stocks Gestion du personnel Grand livre Gr gr (de)

Security / Warranty Stock (UK) / Inventory (US) management Personnel management General ledge Private agreement (by)

H
Heures supplmentaires Honoraires Horaire Hypothque

Overtime Fees Schedule / timetable Mortgage

I
Immeuble lou bail Impt diffr

Leasehold Deferred tax

Globish comptable et financier

Effective date Due date Debtors Tax return Failure to pay/default Ethics Expenditure, expenses Sumptuous expenses Travelling and entertainment expenses Deposit Deposits Embezzlement Long-term debt / liability Short-term debt / liability Miscellaneous / sundry Gift Data File Customs

Working capital Accounts payable Notes and accounts payable Charge Research and development costs / expenditure Entertainment expenses Freight charges Selling expenses Preliminary expenses / start-up expenses General and administrative expenses

Contrat Contrepasser une criture Contrle fiscal Cot de production Cot des ventes Crance douteuse

Agreement Reverse an entry Tax audit Cost of production Cost of sales Doubtful account

F
Facturation Facture Facture Facture de vente Facture fournisseurs Facturer Faillite Feuille matresse Fiabilit Filiale Fiscalit Fonds de commerce, Ecart d'acquisition Fonds de roulement Fournisseurs et comptes rattachs Fournisseurs et effets payer Frais Frais de recherche et de dveloppement Frais de reprsentation Frais de transport Frais de vente Frais d'tablissement

Billing Bill Invoice Sales invoice Supplier's invoice Invoice (to) Bankruptcy Lead schedule Reliability Subsidiary Taxation Goodwill

Expert Comptable / Chartered Accountant

Certified Public Accountant

Impt foncier Impt sur les bnfices Impts Impts directs Impts, taxes et versements assimils Indemnit de dpart Indemnit de licenciement Indemnit journalire Intrts moratoires

Real estate tax (US) Income tax Taxes Direct tax Taxes and similar contributions Severance pay Redundancy payment Daily allowance Penalty interest

O
Obligations Ordre de paiement Ordre de virement Ordre du jour

Bonds Payment authorization Bank transfer order Agenda

J
Journal Entre au journal (OD) Journal des ventes Jurisprudence

L
Le plus faible cot de revient ou de la valeur du Lettre d'affirmation Lettre de change Licenciement Livre comptable Locaux Logiciel Loyer

M
Main d'uvre directe Marge brute Marge brute d'autofinancement Matriel et outillage Matires Premires Mthode linaire Mettre jour Mobilier et quipement Moins-value Montant global

Direct labour Gross margin, gross profit Cash-flow, funds from operations Machinery and equipment Raw materials Straight line method Update (to) Office furniture and equipment Capital loss Aggregate amount

N
Net d'impts Norme Note annexe aux tats financiers

Net of tax(es) Standard Note to financial statements

Point mort Pravis Prlvement Prsident du Conseil d'Administration Prestation rendue Prt Preuve d'audit Prvision Prime Prime d'mission Principe comptable Principe de continuit d'exploitation Procs Procs-verbal Produits finis Produits semi-finis

Tools Voucher Retirement plan Capital gain / appreciation / increase in value Break-even point Notice Drawing Chairman of the Board Performance occurred Loan Evidence (audit evidence) Forecast Bonus Share premium Accounting principle Going concern concept Lawsuit Minutes Finished goods Semi-finished goods

Globish comptable et financier

Lower of cost or market / net realisable value Representation letter Bill of exchange Redundancy / Lay off Ledger / record Premises Software Rent

Personnel Perte nette Pertes sur crances irrcouvrables Petit outillage Pice justificative Plan de retraite Plus-value

Consistency Artificial person, corporation Legal entity / artificial person, corporation Staff Net loss Losses from bad debts

Sales ledger Case law

Liabilities Unrecorded liabilities Non current liabilities Current liabilities

Journal - Journal entry

Paie Papiers de travail Part moins d'un an des emprunts long-terme Participation Participation aux bnfices (rgime de) Passif Passif non comptabilis Passifs plus d'un an Passifs exigibles court terme Permanence des mthodes Personne morale Personne morale

Payroll Working papers Current portion of long term liabilities Investment Profit sharing plan

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Rapport annuel Rapprochement Rapprochement bancaire Reclassement Redressement fiscal Registre des procs-verbaux Relev de banque Relev des frais gnraux Remboursable Remboursement Rembourser Rendement de l'actif (taux de) Rendement du capital investi Rentabilit Report nouveau Rserve de rvaluation Rserve lgale Rserves, report nouveau Rsultat net Rsumer Retraite Revenu Revenu / charges d'intrts Revenu taxable

Annual report Reconciliation Bank reconciliation Reclassification Additional tax assessment Minutes book Bank statement Special expense statement Redeemable Refund / reimbursement Refund (to) Return on assets Return on investment (ROI) Profitability Balance carried (brought) forward Revaluation surplus / reserve Legal reserve Retained earnings Net earnings / Net income Summarize (to) Retirement Revenue lnterest income / expense Taxable income

Stock, inventaire Stocks Subventions

T
Tableau Tarif Taxe sur les vhicules de socit Terrain Tir Tireur Titre de proprit Travaux en cours

U
Usine

Plant / Factory

V
Valeur Valeur actualise Valeur actuelle Valeur ajoute Valeur nominale Ventes Ventes nettes Vrification de conformit Vrification de substance Vrifier Virer

S
Salaires Salaires (employs) Savoir-faire Sparation des exercices Sinistre Situation nette Situations comptables trimestrielles Socit apparente Socit de personnes Socit dominante Socit immobilire

Salaries Wages Know-how Cut-off Claim Net worth Quarterly financial statements Affiliated company Partnership Controlling company Real estate company Property company

Value Discounted value Current value Added Value Nominal / par value Sales Net sales Compliance test Substantive test Check (to) Transfer (to)

Globish comptable et financier

Land Drawee Drawer Ownership title / Title deed Work-in-process

Schedule Price list Company car tax

Projet Provision Provision Provision pour amortissement, dprciation

Draft Accrual Provision / reserve Allowance for depreciation

Socit mre Solde Solde la date du... Solde de clture Solde d'ouverture solvabilit Sondage . Sous-traitance Statuts (d'une socit)

Parent company / Holding company Balance Balance outstanding as at Ending balance Opening balance Solvency Sampling Subcontracting By-laws (US) - Articles of the company (UK) Stock (US) Inventories (US) lnvestment grants

A
Comptable Principe comptable Fournisseurs et comptes rattachs Accounts receivable Clients et comptes rattachs Accounting period Exercice comptable Accrual Provision Accrued charges / accruals Charges payer Added Value Valeur ajoute Additional tax assessment Redressement fiscal Adjusting entry Ecriture d'ajustement / d'inventaire Adjustment Ajustement Advance Acompte Affiliated company Socit apparente Ageing balance Balance par anciennet (ou aged trial) de soldes Agenda Ordre du jour Aggregate amount Montant global Agreement Contrat Allowance Abattement Allowance for depreciation Provision pour amortissement, dprciation Amortization Amortissement d'immobi lisations incorporelles Annual General Meeting Assemble Gnrale (AGM) Ordinaire (AGO) Annual report Rapport annuel Artificial person, Personne morale corporation Assedic (Unemployment Assedic Insurance Obligation) Asset Actif
Accountant Accounting principle Accounts payable

Board of Directors Bonds Bonus Bookkeeping Borrow (to) Break-even point By-laws (US) - Articles of the company (UK)

Conseil d'Administration Obligations Prime Comptabilit Emprunter Point mort Statuts (d'une socit)

C
Capital (US) - Capital stock Capital gain / appreciation / increase in value Capital loss Case law Cash Cash-flow, funds from operations Certified Public Accountant/ Chartered Accountant Chairman of the Board Charge Charge Check (to) Claim Client, customer Closing entry Company car tax Compensation in kind Compliance test Consistency Control environment Controlling company Cost of production Cost of sales Covenant Credit insurance Current asset Current liabilities Current portion of long term liabilities Current value Customer Customs Cut-off

Capital Plus-value Moins-value Jurisprudence Caisse Marge brute d'autofinancement Expert-Comptable Prsident du Conseil d'Administration Charge Frais Vrifier Sinistre Client Ecriture de clture Taxe sur les vhicules de socit Avantage en nature Vrification de conformit Permanence des mthodes Environnement du contrle interne Socit dominante Cot de production Cot des ventes Clause Assurance crdit Actifs ralisables Passifs exigibles court terme Part moins d'un an des emprunts long-terme Valeur actuelle Client Douanes Sparation des exercices

B
Balance Balance carried (brought) forward Balance outstanding as at Balance sheet Bank charges Bank reconciliation Bank statement Bank transfer order Bankruptcy Bill Bill of exchange Billing

Solde Report nouveau Solde la date du... Bilan Agios Rapprochement bancaire Relev de banque Ordre de virement Faillite Facture Lettre de change Facturation

Globish comptable et financier

D
Daily allowance Data Debtors Deferred tax Delivery note Deposit Deposit certificate Deposits Depreciation Direct labour Direct tax Disallowed deduction Discounted value Discounting Discrepancy / variance Distributable income / profit Doubtful account Draft Draft the accounts (to) Drawee Drawer Drawing Due date

G
General and administrative expenses General ledge Gift Going concern concept Goodwill Gross margin, gross profit Gross profit

E
Earned surplus Earnings per share Effective date Embezzlement Ending balance Enter (to) Entertainment expenses Ethics Evidence (audit evidence) Executive, officer Exemption Expenditure, expenses Extraordinary charge (income) Extraordinary items Extraordinary Meeting of Shareholders

F
Failure to pay/default Fees

Dfaut de paiement Honoraires

Know-how

Savoir-faire

Bnfices accumuls Bnfice par action Date d'effet Dtournement de fonds Solde de clture Enregistrer une criture Frais de reprsentation Dontologie Preuve d'audit Cadre Exonration Dpense Charge (revenu) exceptionnel(le) Elments exceptionnels Assemble Gnrale Extraordinaire

Income tax lncome tax expense lnterest income / expense Instalment Intangible asset Interest expense Inventories (US) Investigate (to) Investment lnvestment grants Invoice Invoice (to) Issued shares Item

Impt sur les bnfices Charge fiscale Revenu / charges d'intrts Acompte, versement partiel Bien incorporel Charges dintrts Stocks Analyser Participation Subventions Facture Facturer Actions mises Elment

Journal - Journal entry

Journal Entre au journal (OD)

Crance douteuse Projet Etablir les comptes Tir Tireur Prlvement Date d'exigibilit

Frais gnraux et administratifs Grand livre Don Principe de continuit d'exploitation Fonds de commerce, Ecart d'acquisition Marge brute Bnfice brut

H
Health insurance

Assurance-maladie

Globish comptable et financier

Indemnit journalire Donne Dbiteurs Impt diffr Bon de livraison Dpt Certificat de dpt Dpt et cautionnements Amortissement (actif corporel) Main d'uvre directe Impts directs Charge non dductible Valeur actualise Actualisation Ecart Bnfice distribuable

File Financial statements Finished goods Fixtures and fittings For free For valuation consideration Forecast Freight charges Fringe benefits

Dossier Etats financiers Produits finis Agencements et installations A titre gratuit A titre onreux Prvision Frais de transport Avantages sociaux

L
Labour management committee Land Lawsuit Lead schedule Lease Leasehold Ledger / record Legal advisor (counsellor) Legal entity / artificial person, corporation Legal reserve Liabilities Loan Long-term debt / liability Losses from bad debts Lower of cost or market / net realisable value

Comit d'entreprise Terrain Procs Feuille matresse Bail Immeuble lou bail Livre comptable Conseil juridique Personne morale Rserve lgale Passif Prt Dette long terme Pertes sur crances irrcouvrables Le plus faible cot de revient ou de la valeur du

Opening balance Operating expense Operating income / profit Overtime Ownership title / Title deed

Solde d'ouverture Charges dexploitation Bnfice d'exploitation Heures supplmentaires Titre de proprit

M
Machinery and equipment Maintenance and repairs Minutes Minutes book Miscellaneous / sundry Mortgage

N
Net earnings / Net income Net loss Net of tax(es) Net sales Net worth Nominal / par value Non current assets Non current liabilities Note to financial statements Notes and accounts payable Notes and accounts receivable Notice

Rsultat net Perte nette Net d'impts Ventes nettes Situation nette Valeur nominale Actifs plus d'un an Passifs plus d'un an Note annexe aux tats financiers Fournisseurs et effets payer Clients et effets recevoir Pravis

Profitability Provision / reserve Purchase Purchase order

Q
Quarterly financial statements

Situations comptables trimestrielles

R
Raw materials Real estate (US) Real estate company Property company Real estate tax (US) Reclassification Reconciliation

O
Office furniture and equipment

Mobilier et quipement

Impt foncier Reclassement Rapprochement

Matires Premires Biens immobiliers Socit immobilire

Matriel et outillage Entretien et rparations Procs-verbal Registre des procs-verbaux Divers Hypothque

Preliminary expenses / start-up expenses Premises Prepaid expense - charge (income) / prepayment Price list Private agreement (by) Profit and loss statements Profit sharing plan

Associ Socit de personnes Arrir Brevets Bulletin de paie Bnficiaire Ordre de paiement Paie Intrts moratoires Prestation rendue Gestion du personnel Usine Enregistrement dans un compte Frais d'tablissement Locaux Charge constate d'avance Tarif Gr gr (de) Compte de rsultat Participation aux bnfices (rgime de) Rentabilit Provision Achat Bon de commande

Globish comptable et financier

Parent company / Holding company Partner Partnership Past due / overdue / arrears Patents Pay slip Payee beneficiairy Payment authorization Payroll Penalty interest Performance occurred Personnel management Plant / Factory Posting to an account

Socit mre

T
Tangible asset Tax audit Tax authorities Tax benefits Tax counsellor, advisor Tax return Taxable income Taxation Taxes Taxes and similar contributions Tools Trading profit (UK) Transfer (to) Travelling and entertainment expenses Trial balance Turnover (UK)

Return on investment (ROI) Revaluation surplus/reserve Revenue Reverse an entry

S
Salaries Sales Sales invoice Sales ledger Sales order Sampling Schedule Schedule / timetable Security / Warranty Selling expenses Semi-finished goods Severance pay Share Share capital (UK) Share premium Shareholder, Stockholder Short-term debt / liability Slip Software Solvency Special expense statement Staff Standard

Salaires Ventes Facture de vente Journal des ventes Commande client Sondage Tableau Horaire Garantie Frais de vente Produits semi-finis Indemnit de dpart Action Capital Prime d'mission Actionnaire Dette moins d'un an Bordereau Logiciel Solvabilit Relev des frais gnraux Personnel Norme

Unrecorded liabilities Update (to)

Passif non comptabilis Mettre jour

V
Valuation Value Voucher

Chiffrage, valorisation Valeur Pice justificative

Wages Working capital Working papers Work-in-process Write-off

Salaires (employs) Fonds de roulement Papiers de travail Travaux en cours Amortissement intgral

Bien matriel Contrle fiscal Administration fiscale Avantages fiscaux Conseil fiscal Dclaration fiscale Revenu taxable Fiscalit Impts Impts, taxes et versements assimils Petit outillage Bnfice d'exploitation Virer Dplacements, missions, rceptions (frais) Balance Chiffre d'affaires

Globish comptable et financier

Record (to) / account for (to) / to register Redeemable Redundancy / Lay off Redundancy payment Refund (to) Refund / reimbursement Relevant Reliability Relief / Waiver / Exemption Rent Representation letter Research and development costs / expenditure Retained earnings Retirement Retirement plan Return on assets

Enregistrer Remboursable Licenciement Indemnit de licenciement Rembourser Remboursement Appropri, adquate Fiabilit Exonration Loyer Lettre d'affirmation Frais de recherche et de dveloppement Rserves, report nouveau Retraite Plan de retraite Rendement de l'actif (taux de) Rendement du capital investi Rserve de rvaluation Revenu Contrepasser une criture

Stock (UK) / Inventory (US) management Stock (US) Stock-Exchange Stockholders equity Straight line method Subcontracting Subsidiary Substantive test Summarize (to) Sumptuous expenses Supplier's invoice Suspensive condition (US)

Gestion des stocks Stock, inventaire Bourse Capitaux propres Mthode linaire Sous-traitance Filiale Vrification de substance Rsumer Dpenses somptuaires Facture fournisseurs Condition suspentive