Correspondance des termes

comptables et financiers

Franais-Anglais

Action on Line S.A. Copyright Tous droits rservs

Page 1
TERMES FRANCAIS EQUIVALENT ANGLAIS
Achats Purchases
Actifs Assets
Actif circulant Current assets (sometimes known as
Circulated assets)
Actionnaire Shareholder
Actualisation Discounting
Amortissement Amortization / Depreciation
Amortissement linaire Straight-line amortization / depreciation
Amortissement dgressif Accelerated depreciation
Analyse financire Financial analysis
Annuit demprunt Annuity
Assemble gnrale OGM
Autofinancement Internal financing
Autonomie financire - ratio Gearing
Autres charges externes Other operating expenses
Bnfice Profit
Bnfice ou Perte Profit or Loss
Besoin en fonds de roulement (BFR) Working capital requirements
Bien Asset
Bilan Balance sheet
Capacit dautofinancement Self-financing capacity
Capacit dautofinancement (CAF) Cash-flow
Capitaux engags Capital employed
Capitaux permanents Permanent financing
Capitaux propres Equity / Common equity
Cash flow dexploitation Operating Cash Flow (OCF)
Charge Expense
Charge financire Financial expense / income
Charge fixe Fixed expense
Charge variable Variable expense
Charges calcules Calculated charges
Charges dexploitation Operating charges
Charges non rcurrentes Extraordinary items
Chiffre daffaires Sales / Income / Revenues
Coefficient de marge sur le taux dintrt Spread
pratiqu par les banques
Coefficient d'actualisation Discounting factor
Compte Account
Compte de profits et pertes Profit and loss statement
Compte de rsultat Income statement / Profit and Loss account
(P&L)
Court terme Short term

Action on Line S.A. Copyright Tous droits rservs

Page 2
Cot de la dette Cost of debt
Cot direct Direct cost
Cot du capital Cost of capital / WACC
Cot fixe Fixed cost
Cot fixe direct Direct fixed cost
Cot unitaire moyen pondr Weight average cost
Cot variable Variable cost
Crdit-bail Financial leases
Crdit-bail Leasing, finance lease
Cycle dexploitation Operating cycle
Dcouvert bancaire Bank credit facilities
Dlai de rcupration Payback ratio / Payback period
Dette Debt / Liability
Dettes dexploitation Operating liabilities / trade payables
Dividendes Dividend / Dividend per share (DPS)
Dotations aux amortissements Depreciation and Amortization
Economie de march Market economy
Effet de levier Leverage effect
Escompte Discounting of bills of exchange
Excdent brut d'exploitation Earnings Before Interest / Taxes /
Depreciation and Amortisation(EBITDA)
Facture Commercial bill
Flexibilit Flexibility
Flux de trsorerie Cash Flow
Flux de trsorerie disponible Free Cash Flow
Flux de trsorerie dexploitation Operating Cash Flow (OCF)
Frais dtablissement Start-up costs
Frais de recherche et dveloppement Research and Development cost
Haut de bilan Structural finance
Immobilisation corporelle Tangible fixed asset
Immobilisation financire Financial asset
Immobilisation incorporelle Intangible fixed asset
Immobilisation, Actif immobilis Fixed asset / Net fixed assets
Intensit capitalistique Capital intensity
Investissement Investment / Capital expenditure
Liquidit du bilan Liquidity-balance sheet
Long terme Long term
Marge brute Gross margin
Marge commerciale Gross trading profit
Marge de production, Marge sur Gross trading profit on production
consommation de matires
Marge sur cots directs Contribution margin on direct cost

Action on Line S.A. Copyright Tous droits rservs

Page 3
Marge sur cots variables Contribution margin on variable cost
Mthode de valorisation des stocks en mode First In First Out (FIFO)
FIFO
Mthode de valorisation des stocks en mode Last In First Out (LIFO)
LIFO
Moyen terme Medium term
Obligation convertible Convertible bonds
Passif Liabilities
Plan Comptable Gnral French Plan Comptable accounting system
Plan Comptable Gnral - France French chart of accounts and accounting
rules
Point mort Breakeven quantity point
Prix Price
Principe de continuit de lexploitation Going concern
Principe de limportance relative Materiability
Principe de permanence des mthodes Consistency
Principe de prudence Conservatism
Principe dindpendance des exercices Time period concept
Principe du cot historique Historical cost
Production Production
Provision pour dprciation Impairment losses
Provision pour risques et charges Provision for risks and charges
Ratio de rotation des stocks Days inventory ratio
Ratio de rotation du crdit-client Customer receivables ratio
Ratio de rotation du crdit-client Days receivables ratio
Rendement Dividend yield
Rentabilit Profitability
Rentabilit de lentreprise, Return on capital employed (ROCE)
Rentabilit conomique
Rentabilit des capitaux propres Return on equity (ROE)
Rsultat courant Profit on ordinary activities
Rsultat dexploitation Earnings Before Interest and Taxes (EBIT) /
Trading profit
Rsultat conomique Economic profit / loss
Rsultat exceptionnel Exceptional items
Rsultat financier Finance profit / loss
Rsultat financier Net financial expense
Rsultat net Net profit / Net income
Rsultat oprationnel Operating profit
Risque Financial risk
Seuil de rentabilit Breakeven sales point
Solvabilit Solvency
Stock Stock
Stocks Inventories

Action on Line S.A. Copyright Tous droits rservs

Page 4
Structure financire Financial structure
Taux d'actualisation Discount rate / Rate of discount
Taux dintrt Interest expense rate
Test de dprciation Impairment test
Trsorerie Cash
Trsorerie Treasury
Valeur ajoute Value added
Valeur Economique Ajoute Economic Value Added
Valeur Mobilire de Placement Short-term investments

Action on Line S.A. Copyright Tous droits rservs

Page 5