dico anglais financier

English - French 2001

abandonment abatement (tax) ability to be self financing accelerated depreciation accept voluntary redundancy acceptable range accepted industry practices access control accidents according to account account characteristic accountability accounting by the equity method accounting captions accounting classes accounting decree accounting entries accounting estimate accounting law accounting methods accounting period accounting policies accounting purposes (for) accounting records accounting records not in conformity with regulations accounting regulatory environment accounting rules accounting standards accounting systems and subsystems accounts payable accounts receivable accounts receivable (A/R) credit balances accreted amount accruals accruals concept accrue (to) accrued assets accrued benefit valuation methods

renonciation dgrvement autofinancer (s') amortissement acclr accepter un dpart volontaire fourchette acceptable pratiques admises du secteur d'activit contrle d'accs sinistres en fonction de compte caractristique du compte reddition de comptes mise en quivalence libells / titres / rubriques catgories comptables dcret comptable critures comptables estimation comptable droit / loi comptable rgles et mthodes comptables exercice principes comptables / rgles et mthodes comptables en comptabilit livres comptables comptabilit irrgulire cadre comptable cadre comptable normes comptables systmes et sous-systmes comptables dettes d'exploitation / crditeurs (comptes fournisseurs)comptes client / crances clients / crances d'exploitation / clients et comptes rattachs

clients crditeurs montant aprs capitalisation compte de rgularisation passif comptabilit d'engagements comptabilis produits recevoir mthodes rtrospectives (ou d'valuation des avantages acquis)

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accrued benefits accrued benefits valuation accrued expenses payable accrued interestaccrued interest not yet due

droits acquis valuation selon la mthode rtrospective charges payerintrts courus / intrts et charges payer / intrts courus non chus ou payer / frais financiers non chus

accrued liabilities accumulated benefit obligation (ABO) accumulated depreciation accumulated profit or loss accumulated tax losses which can be carried forward indefinitely for tax purposes accuracy achieve (to) acquiree acquirer acquisition acquisition agreement acquisition cost(s) acquisition goodwill acquisition of controlling interest actual actual return on pension plan assetsactuarial basis

intrts courus non chus charges payervaleur actualise de l'engagement actuel / valeur actuarielle des prestations pour services rendus-sans projection des salaires) (dette actuarielle))

actuarial gains and lossesactuarial method

actuarial present value actuarial valuation added value additionaladditional depreciation in excess of that economically required, recorded to secure a tax benefit

address address (to) addressee adequacy adjustment of yield adjustments admission (into partnership) advance

amortissement cumul rsultats accumuls non distribues amortissement rput diffr exactitude / fiabilit raliser entreprise acquise acqureur acquisition / prise de participation contrat d'acquisition cot d'acquisition (frais d'acquisition) cart d'acquisition prise de contrle rel rendement constat sur les actifs du rgime mthode actuarielle carts actuariels taux actuariel valeur actuarielle actualise valuation actuarielle valeur ajoute supplmentaire amortissement drogatoire traiter (de) aborder (traiter) destinataire caractre adquat / exhaustivit ajustement du rendement ajustements cooptation (d'associ) prt

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affidavit affiliated companies against aged listing of accounts receivable ageing ageing ledger aggregate amount aggregate cost methods (pension) aggregate effect of errors and judgmental differences aggregated aggregation of (audit) differences agreement aim alert allocate between allocated allocation of audit effort allocation of earnings allocation of the cost of acquisition in accordance with the purchase accounting method allocations allowable allowance allowance for uncollectible accounts allowances on returned goods allowed alternative treatment alumnus (alumni) amortisation method amortisation (intangible assets) amortisation of goodwill amortisation of unrecognised net gain or loss from previous periods amortisation of unrecognised net obligation or unrecognised net asset amortisation of unrecognised prior service cost amortisation or depreciation charge amortised cost amount received amountsamounts owed to credit institutions

dclaration sur l'honneur entreprises lies l'encontre balance par antriorit (des crances) balance ge des comptes clients balance auxiliaire montant total rpartition des cots en pourcentage constant du salaire depuis l'ge atteint effet global des erreurs et des diffrences de jugement cumul total des ajustements accord objectif vigilant (attentif) rpartir entre affect / allou rpartition du travail d'audit affectations du rsultat affectation du cot d'acquisition en application de la mthode d'acquisition rpartitions autoris dotation / remise provision pour dprciation des comptes clients avoir sur retours de marchandises autre traitement autoris ancien(s) (E&Y) mode d'amortissement dprciation (pour immobilisations incorporelles) / amortissement amortissements des carts d'valuationamortissement des gains nets ou pertes nettes non constates provenant des exercices antrieurs

amortissements de l'obligation ou de l'actif net non constatamortissements de la valeur actuarielle non constate des prestations accordes rtroactivement

amounts recovered from insurance analysis of loans, deposits and financial instruments by maturity

dotation aux amortissements cot amorti encaissements montants dettes envers les tablissements de crdit indemnits d'assurance chancier des emplois et ressources

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analysis of stocks and shares portfolio (UK) analytical review analytical review evidence ancillary activities annual accounts annual charge allowance annual charge allowance (depreciation) annual financial statements annual production annual report another party appeal (to) application control application software appointment as statutory auditors appraisal auditorappropriate

appropriate emphasis appropriation (profits) approval approval of the accounts (by the Board) arbitragearbitraging or trading(engaged in)

archiving area arrangements arrears (in) as and when as far as possible as referred to assessment asset accountabilityasset management activities

asset movements asset repriced at market asset values on merger asset(s) assets and liabilities assets brought into business

inventaire des valeurs mobilires examen analytique force probante de l'examen analytique oprations "parasites" comptes sociaux dotations aux provisions dotation (amortissement) annuelle comptes annuels production de l'exercice plaquette annuelle / rapport annuel tiers (un) interjeter appel contrle des cycles logiciel d'application mandat de commissaire aux comptes commissaire aux apports pertinent concentration approprie affectation (d'un rsultat/bnfice) approbation arrt des comptes arbitrage arbigrage ou de spculation (oprations d') archivage domaine modalits arrir au fur et mesure dans la mesure du possible tel que dcrit apprciation responsabilit financire des actifs activit patrimoniale tableau de variation des actifs actif dont le prix est fix au prix du march valeurs d'apport actif / biens actifs et passifs apport en capital

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assignment assumptionattendance at a dataroom (sealed room accessed at given dates to purchase's accountants and lawyers by sellers, which contains public and non public information from which a due diligence report is issued.

mission hypothse dataroom assistance l'inventaire physique certifier certification approche d'audit plan d'approche comit d'audit lments probants programme de travail risque d'audit chef de mission chemin de rvision autoris autorisation informatis interfaces automatiques entre les systmes disponibilit disponible la vente / prt tre mise en service PUMP sauvegarde CMCC (Crdit de Mobilisation de Crances Commerciales) crances douteuses / clients douteux solde / reliquat rapport avantage - cot report nouveau / rsultats non distribues bilan rubriques (dans un bilan) date de clture date de clture de l'exercice antrieur comptes de (dans un bilan) postes (dans un bilan) approche bilan de la mthode du report fixe / mthode de report variable sold comptes bancaires agios / charges bancaires

attendance at physical inventory counting attest (to) audit (an) audit approach audit approach plan audit committee audit evidence audit programme audit risk audit senior audit trail authorised authorization automated automatic interfaces between systems availability available for sale average weighted unit price backup back-up line of credit bad debt balance balance between benefit and cost balance brought (carried) forward balance sheet balance sheet captions balance sheet date balance sheet date (last) balance sheet headings (captions) balance sheet items balance sheet liability method balanced bank accounts bank charges

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bank debts bank deposit account bank draft bank reconciliation bank transfer bankers draft bankers order banking facilities bankruptcy base sample size based basis for allocation basis of adjustment become operative before the statute of limitation expires beginning (opening) balance below capacity benchmark treatment benchmarking beneficial interest beneficiaries of a trust or estate benefit allocation methods benefit from benefits in kind best estimate bill bill of exchange bills of exchange payable binding agreement blend blocked accounts board of directors bond(s)bonds and other fixed-income securities

bonus issue book as liabilities book keeping booked borrowing costs

dcouverts / dettes bancaires dpt terme en banque traite rapprochement de banque virement bancaire chque certifi prlvement bancaire concours bancaires courants rglement judiciaire / faillite taille de l'chantillon de base fond cl de rpartition formules d'ajustement entrer en vigueur avant qu'un ventuel dlai de rclamation ne vienne expiration solde d'ouverture sous-activit traitement de rfrence banc d'essai / banc de tests part d'intrt bnficiaires de trusts ou de patrimoines mthodes par rpartition des prestations tirer avantage avantages en nature meilleure estimation projet de loi traite effets payer accord irrvocable composite comptes bloqus conseil d'administration obligations / titres donnant accs au capital obligations et autres titres revenue fixe mission d'actions gratuites enregistrer au passif tenue de la comptabilit enregistr frais financiers / charges financires

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bottleneck bottom up test branch account breakdown broad broker brought into service budgeted income statement bullion bullion dealer business combination that is an acquisition business combinations business days business end users business interests business plan business sector (UK) business segment (US) business tax business unit (E&Y) buy-back (repurchase of remaining minority interests based on a fairness opinion) buyer by nature and by destination by-products calculations call for capitalcalling into play off balance sheet commitments

cancellations cannibalise cap capita per head capital capital addition capital adequacy rules capital and reserves capital equity note capital expenditure capital gain capital grants

goulot d'tranglement test ascendant compte inter compagnies ventilation global courtier mise en service compte de rsultat prvisionnel lingot courtier en lingots d'or regroupement d'entreprise constituant une acquisition regroupement d'entreprises jours ouvrables utilisateurs relations d'affaires plan d'activit branche d'activit / secteur branche d'activit / secteur taxe professionnelle ple (E&Y) OPR chef de rayon par nature et par destination sous-produits calculs appel de fonds mise en jeu d'engagements hors-bilan annulations cannibaliser / dshabillage plafond PNB par habitant fonds acquisition d'immobilisations lgislation prudentielle capitaux propres titre de capital acquisition d'investissements plus-value de cession / plus-value subventions d'investissement

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capital issued but not called capital lease agreement capital structure capitalisation capitalisation issue capitalise (to) capitalised capitalised production capitalised value carried at cost carry-back carrying amountcarrying value

cash cash and bank accounts cash and cash equivalents cash assets cash balance boot (due on exchange of non-monetary assets) cash based transactions cash callcash certificates

cash disbursements (payments) cash facilities cash flow cash flow statement cash forecast cash inflows cash on hand cash price cash receipts cash transfer cash-generating unitcentral banks

CEO (Chief Executive Officer) change in accounting policies change in the results for the year changes in equity changes in financial position in terms of cash flow changes in unrealised exchange losses

capital souscrit non appel crdit-bail structure financire incorporation d'un cot dans le cot d'un (des) actif(s) mission d'actions par capitalisation des bnfices inscrire l'actif incorpor dans le cot (d'un actif) production immobilise capitalisation boursire comptabilis au cot report en arrire des dficits valeur comptable valeur comptable disponibilits trsorerie liquidits liquidits soulte trsorerie appel de fonds bons de caisse dcaissements crdits de trsorerie flux de trsorerie tableau des flux de trsorerie prvisions de trsorerie entre de trsorerie fonds en caisse prix comptant encaissements transfert de trsorerie unit gnratrice de trsorerie Banques Centrales Prsident Directeur Gnral changement de mthode comptable volution de rsultats variations des capitaux propres tableaux de financement par analyse des flux de trsorerie variations des carts de conversion

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charged against charges attributable to third parties checking account (US) checking routine cheques presented for payment civil engineering class class of transactions classification classified clearing house clerical errors client expectations close monitoring close monitoring situations (E&Y) closing closing conference closing date closing date (stock options) closing down collateral collateralise collect (to) collectibility collection collection rate collective bargaining agreement (CBA) combined securities coming from commercial or sales margin commercial registry commission agent commitments (US) commitments received commodities commodity contract commodity-based contract common law companies with listed securities

imput sur charges imputables des tiers compte courant routine de contrles chques remis l'encaissement BTP (btiment et travaux publics) catgorie catgories d'oprations classification imput chambre de compensation erreurs de calcul attentes du client contrle rapproch clients risque (E&Y) clture runion de synthse date de clture date de ralisation (stock options) cessation d'activit instrument de garantie garantir recouvrir recouvrabilit encaissements ratio client convention collective valeur mobilire compose en provenance de marge commerciale registre du commerce commissionnaire engagements engagements reus marchandises contrat sur marchandises contrat reposant sur des marchandises droit commun appel public l'pargne (socits faisant)

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companies with variable capital company (UK) taxcompany A carries or holds investments for company B (so they don't appear on B's balance sheet)

company articles company auditors company management company officer company owned shares company registration number company's business company's financial year company's operationscompany's use

company's X trade receivables comparable comparative information comparatives compensation (US) competitive edge competitor compilation completed contract method completion complexity of transactions compliance compliance tests compliance with regulatory standards component components manufacturer comprehensive insurance computational shortcuts computations compute (to) computer and office equipment computer assisted auditing computer processing computer programme computer service centre computer system

socits capital variable impt sur les bnfices portage statuts auditeurs internes dirigeants d'une socit cadre suprieur titres auto-contrle SIREN activit de l'entreprise exercice social activit de l'entreprise compte propre client socit X comparable informations comparatives donnes comparatives rmunration avance sur les concurrents concurrent compilation / centralisation mthode de comptabilisation l'achvement avancement complexit des oprations conformit / respect tests de conformit mise en conformit composante / sous-groupe quipementier assurance(s) multirisque(s) calcul simplifi calculs calculer matriel de bureau et informatique audit informatique traitements informatiques logiciel centre de traitement informatique systme informatique

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computer-assisted audit techniques (CAATS) computerised computerized environments concession condensed interim financial information confidence confidential client information confirm (to) confirmation of accounts confirmation of balances or invoice amounts confirmation of zero balances receivables connected conservative approach consideration given (received) consistency concept consistency of accounting methods consistency of presentation consistent consists of consolidated profit consolidation scope constituent constructive obligation contingencies contingency provision contingent asset contingent liabilities contingent rent contingent settlement provisions contingent upon contingently issuable shares continuing use contract revenue contract work contracted contractor contractual arrangement contrary to contribution

tests informatiss informatis environnements informatiss concession information financire intermdiaire rsume confiance secret professionnel procder une demande de confirmation circularisation des comptes confirmation de soldes ou de factures confirmation des clients solde nul mise en service principe de prudence contrepartie accorde (reue) permanence des mthodes appliques permanence des mthodes cohrence de la prsentation cohrent / comparable se compose bnfice mondiale primtre de consolidation mandant obligation implicite ventualits /passifs ventuels provision pour risques actif ventuel engagements conditionnels / passif ventuel loyer conditionnel clauses conditionnelles de rglement dpend actions dont l'mission est ventuelle utilisation continue produits du contrat travaux par contrat engag par contrat entrepreneur accord contractuel l'encontre cotisation / apport

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contribution in kind contribution to government housing fund contributory pension plan contrived control exception controls are ineffective conversely conversion of debt into equity conversion privilege convertible debt copyright corporate (US) tax corporate entertaining expenses corporate headquarters (US) corporate notes corporate purpose corporate treasury correctly classified correctly posted correctly summarized corroborate corroborate (to) corroborative cost (management) accounting cost accounting product specifications cost allocation methods cost centre of ... cost component cost escalation clauses cost method cost of sales method cost plus contract cost recovery approach cost statement cost to complete costs costs linked to purchases counselees and counsellors (E&Y) counsellor

apport en nature participation l'effort de construction rgime de retraite contributif artificiel anomalie de contrle contrles inefficaces inversement obligations convertibles en actions droits de conversion ORA obligations remboursables en actions / obligations convertibles en actions droit de reproduction impt sur les bnfices frais de rception sige sociale bon de caisse objet social trsorerie d'entreprise correctement imput correctement enregistr et centralis correctement totalis corroborer confirmer corroboratif comptabilit analytique nomenclature mthodes par rpartition des cots cot d'unit d'uvre nomenclature clauses de rvision de prix mthode du cot mthode du cot des ventes contrat en rgie approche de recouvrement du cot tat des prix cot terminaison cots / frais frais accessoires d'achat filleuls et parrains (E&Y) parrain

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counts courts of justice covenants crashed (computer) credit credit account credit balances credit note cross rate cross shareholding cross-border acquisition currency currency not adjusted for inflation or interest rates current (income) tax current (year) current account (UK) current asset current condition current cost method current interim period current liability current market assessments current market price current service cost current value curtailment (of services) cushion custody of assetscustomer deposits

customer ledgercustomer loans and advances

Customs cut-off cut-off, etc. cyclic inventory counts damage(s) data file data input database

comptage tribunaux clauses contractuelles cras avoir acompte de versements soldes crditeurs avoir parit entre deux devises par comparaison avec une troisime participation rciproques acquisition transfrontalire devise franc constant impts exigibles exercice (de l') compte courant actif courant tat actuel mthode fonde sur le cot actuel priode intermdiaire considre passif courant apprciations actuelles du march prix de march actuel cot des services actuels valeur actuelle rduction des services futurs coussin garde (la) des actifs comptes crditeurs de la clientle comptabilit auxiliaire clients crdits la clientle douane indpendance de l'exercice / sparation des exercices spcialisation des exercices inventaire tournant dgradation / indemnits fichier de donnes saisie de donnes base de donnes

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date of incorporation date of recovery date recorded debentures debt concerning associated companies debt conversion debt denominated in foreign currency debt instrument debt premium (discount) debt securities portfolio debt with share warrants debtors (trade) receivables debtors ledger debtsdebts evidenced by certificates

declared (dividend) declining (depreciation) decrease in production dedicate deducted at source defalcation deferral method deferral method deferrals or accruals deferred charges deferred income deferred income tax asset deferred revenue deferred tax accruals deferred tax assets are provided for when recoverability is uncertain deferred tax expense deferred tax income deferred tax recovery deferred taxes deficit defined benefit liability defined benefit obligation defined benefit plan defined contribution plan

date de constitution date de recouvrement date d'enregistrement emprunts obligataires dette rattache des participations conversion d'obligations dette en devises titre de crance prime de remboursement (d'mission) obligations en portefeuille / titres d'emprunt obligations avec bons de souscription d'actions (OBSA) crances clients balance auxiliaire clients dettes dettes reprsentes par un titre dcid (dividende) dgressif sous-activit ddier retenu la source (adj.) fraude / dtournement mthode du report fixe mthode du report fixe dcalage charges rpartir produit diffr impt diffr actif produits constats d'avance provisions pour impts diffrs actifs (les) d'impts diffrs sont dprcis lorsque leur ralisation n'est pas probable charge d'impt diffr produit impt diffr produit d'impt diffr impt diffrs (ou latents) dficit passif au titre des prestations dfinies obligation au titre des prestations dfinies rgime prestations dfinies rgime contributions dfinies

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degree or level of risk delayed rate settlement (DRS) delivery demerger demonstrably committeddenominated in foreign currency

departures from deposit account deposit certificate depreciation depreciation (tangible assets) depreciation and amortisation expenses depreciation method deprive value derecognise derecognition derivative derivative asset derive from designed to detailed formal plan detect (to) detected error detection development expenditure development of the audit approach development plan difference on initial consolidation differences diluted earnings per share dilutive instruments issued direct confirmation direct evidence directly controlled subsidiaries director directors' attendance fees directors' report disbursed discharge

degr de risque accord taux diffr livraison scission manifestement engag libells en dvises drogations acompte de versements certificat de dpt amortissement / dprciation amortissement des immobilisations corporelles dotations aux amortissements des immobilisations corporelles et incorporelles mode d'amortissement valeur de dpossession dcomptabiliser dcomptabilisation driv actif driv tirer de conu pour plan formalis et dtaill dtecter erreur dtecte dtection frais de dveloppement laboration de l'approche d'audit chemin directeur cart de premire consolidation carts rsultat dilu par action titres donnant accs au capital circularisation lments probants directs filiales de premier rang administrateur jetons de prsence rapport du conseil d'administration / rapport du directoire / rapport de gestion dcaiss assumer

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discharged disclose disclosure discontinuance discontinue discontinue operations discount discount cost discount or premium on forward contract discount received from suppliers discounted discounted notes (note yet due) discounting (determination of present value)discounting of receivables, raising funds on non-liquid debt by creation of discountable bills

discounts allowed to customers (on payment) discounts allowed to purchasediscounts or premiums on forward exchange transasctions used for hedging

discounts received from suppliers (on payment) disposal dispose dispute disputed (balance) distinguish distinguishing between distribution activitiesdistribution channels

dividends paid or payable dividends received or receivable division of responsibility divisional location (branch) documentary credit documented dominant company donations (charity) double declining method double entry double entry accounting doubtful debt draft finance law

apur indiquer informations fournir / information financire processus d'abandon (cession ou arrt) abandonner (par cession ou liquidation) / cesser (d'utiliser) cesser des activits / activit abandonne dport / escompte / remise / rabais / ristourne frais d'escompte prime (positive ou ngative) d'un contrat terme rabais obtenu actualis effets escompts non chus actualisation mobilisation de crance escomptes de rglement accords rabais accord reports et dports lies aux oprations de change terme utilises en couverture escomptes de rglement obtenus cession sortir litige contentieux identifier ventilation activits commerciales rseaux commerciaux dividendes verss ou verser dividendes reus ou recevoir partage des responsabilits succursale crdit documentaire justifi / matrialis entreprise dominante mcnat amortissement dgressif partie double comptabilit en partie double crances douteuses / clients douteux projet de loi de finance

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draw-up a balance sheet due (amount) dues early warning procedure earnings earnings per share EPS earnings processes economic benefits economic interest grouping economic substance economic value economy of scale editing of input data EDP (electronic data processing) effective effective and efficient effective date effective interest method effective/not rely low risk effective/rely minimal risk elapsed eliminate embedded derivative instrument embedded in embedded value (EV) embodied (in) emphasis of a matter (in an auditor's report) employee (accruals for) employee benefit cost employee bnfits employee profit sharing employee shareholding plan employer payroll taxes and insurance contribution Employers Federation enacted encash (to) (UK) endorsement enforce (to) engagement

tablir un bilan exigible redevance procdure d'alerte bnfices bnfice net par action processus de vente avantages conomiques G.I.E. (Groupement d'Intrt conomique) ralit conomique capital conomique conomies d'chelle mise en forme des donnes traiter informatique efficace / entr en vigueur efficace et effectif date d'entre en vigueur mthode du taux d'intrt effectif efficace/non fiable ne pas tester efficace/fiable tester coul dcomptabiliser instrument driv incorpor incorpor valeur intgre reprsentatifs (de) observation (dans un rapport cac) dettes lies au personnel cot des avantages du personnel avantages du personnel participation des salaris aux rsultats de l'entreprise actionnariat des salaris taxes sur les salaires et cotisations sociales de l'employeur CNPF adopt encaisser aval / caution / garantie faire appliquer mission

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engagement letter engagement partner engagement team engagement team members enhance (to) enhancement ensure (to) that enter entertaining expenses entrepreneur entrepreneurial services entriesequal annual instalments (in)

equity accounting equity compensation benefits equity compensation plan equity instrument equity interestequity investments held for investment

equity or debt security equity participant equity value equivalence of exchange escrow contract (fund into which money is placed pending sale to cover debts) estate estimated expensesestimated realisable value

estimation / estimate evaluation methodsevents outside

evidence evidenced examples exceptional income exceptional nature exceptions to excess (insurance) excess cash excess clause (insurance)

lettre de mission associ responsable de la mission quipe d'audit membres de l'quipe augmenter augmentation de valeur assurer (s') de saisir frais de rception entrepreneur conseil PME critures fractions gales (par) mise en quivalence avantages (au personnel) sur capitaux propres rgime d'avantages sur capitaux propres instrument de capitaux propres part d'intrt titres immobilises de l'activit de portefeuille titre de capitaux propres ou d'emprunt participant aux capitaux propres valeur d'quivalence parit de change contrat de dpt entre les mains d'un tiers patrimoine charges calcules valeur probable de ngociation estimation mthodes d'analyse vnements exognes force probante matrialis modles produits exceptionnel (notion plus large en France qu'aux pays anglo-saxons) nature exceptionnelle drogations franchise (assurance) excdents trsorerie clause de franchise (assurance)

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excess of excess of loss on excess of loss excess of loss reinsurance excess of purchase price over net assets exchange at par exchange at parity exchange differences exchange loss exchange offer exchange transaction exclusion clause exclusive control Executive Board executive officer executive summary executor exercise one's rights exit costs expected long-term rate of return on pension plan assets expected return on pension plan assets expenditure(s) expense accruals expense for the year expensed expenses expenses concerning prior periods expenses to be allocated to future periods explanatory material exposure extension extensive extensive test extent external event extinguishment of debt extraordinary charges extraordinary expenses extraordinary item factor

franchise de franchise de pertes sur franchise de pertes franchise de rassurance pour pertes cart de premire consolidation change au pair change la parit carts de change perte de change OPE offre publique d'change opration d'change clause d'exclusion contrle exclusif Directoire cadre de direction synthse excuteur faire valoir ses droits cots pour cessation d'une activit taux de rendement espr long terme sur les actifs (plan de retraite) rendement espr sur les actifs du rgime dpense(s) compte de rgularisation passif dotation (amortissement) annuelle / dotations aux provisions pass en charges frais / charges charges sur exercices antrieurs charges rpartir sur plusieurs exercices texte explicatif risque multiplication tendu (adj) test tendu tendue vnement externe compensation de crance charges exceptionnelles (notion plus large en France qu'aux pays anglo-saxons) charges somptuaires lment exceptionnel / extraordinaire coefficient

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factoring factory factory outlet center fair market value fair valuefair value adjustments

fair value of pension plan assets fairly stated fairness favourable features feedfees payable fees receivable

fictitious field of activity FIFO (first in, first out) file file a petition for bankruptcy (to) file maintenance transaction filed with the commercial court (US) final evaluation of controls final overall review of financial statements final pay plan finance companyfinanced by matching funds or hedged against interest rate exposure to maturity

affacturage usine centre de magasins d'usine capital conomique cart d'valuation / juste valeur cart d'valuation valeur de ralisation des actifs (retraite) prsents selon l'image fidle sincrit positif caractristiques saisir commissions (charges) commissions (produits) sur papier (conseil d'administration) domaine d'activit premier entr, premier sorti fichier dposer son bilan opration de maintenance d'un fichier dpt au greffe valuation finale des contrles revue finale des tats financiers rgime de retraite selon le salaire terminal (rgime par annuit) socit de contrepartiefinancement adoss ou couverture par un instrument de taux d'intrt portant sur la dure de vie rsiduelle

financial asset financial expenses financial impact financial instrument futures exchange LIFFE London Int. Fin. Futures Exchange) financial instruments financial position financial reporting financial review by management financing plan financing prior to (production) finished goodsfirm and conditional forward interest rate instruments

actif financier frais financiers / charges financires incidence financire MATIF (March Terme d'Instruments Financiers) instruments financiers / tats financiers situation nette information financire rapport de gestion plan de financement prfinancement produit fini contrats de taux d'inntrt terme ferme ou conditionnel

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fiscal inventory price increase reserve fiscal reducing balance depreciation fiscal year fiscally regulated provisions fixed annual payments (in) fixed assets fixed assets constructed by the company fixed assets under construction fixed costs fixed maturity investment fixed price contract fixtures and fittings floating rate debt flow chart focus forecast forecast financial statements foreign currencies foreign currency debt foreign currency hedging foreign exchange market foreign exchange spot operation forensic forgivable loan forgiveness of debt formal demand forward exchange forward exchange contract forward exchange rateforward financial instruments

forward market forward purchase forward transaction franc at current rate fraud free from bias free of all lien and debts freightFrench Accounting Board

hausse de prix (provision pour) amortissement dgressif fiscal exercice social provisions caractre fiscal annuits / paiements par annuits constantes immobilisations immobilisations cres (ou produites) par l'entreprise immobilisations en cours charges fixes placement chance fixe contrat forfait agencements crance taux variable organigramme / diagramme de circulation objectif prvisions comptes prvisionnels devises trangres dette en devises couverture terme en devises march interbancaire opration de change avec livraison immdiate expertise judiciaire prt non remboursable sous conditions abandon de crance / clause de retour meilleure fortune mise en demeure contrat terme couverture terme en devises taux de change terme instruments financiers terme march terme achat terme opration de change terme franc courant dtournement sans parti pris franc et quitte de toutes dettes frt CNC

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French Codified Tax Regulations French Company Law French Institute of Stockbrokers French Labour Law French pooling of interests from full cost full-scope auditfully consolidated

fully depreciated fixed assets fund (to)fund for general banking risks

fundamentals funds funds generated internally fungible goods future interest on currency swaps future rate agreement (FRA) GAAP (generally accepted accounting principles) gain or loss from asset disposals GATT GDP (gross domestic product) gearing general accounting records general ledger general overheads general partnership general planning general procedure general purpose financial statements generating of transactions geographical segment giveaway GNP (gross national product) going concern gold trader goods goods dispatched goods not yet invoiced

Code gnrale des impts CGI Code de commerce CAC (Compagnie des agents de change) Code de travail mthodes drogatoires manant du cot complet audit complet intgration globale immobilisations entirement amorties financier fonds pour risques bancaires gnraux bases fonds auto-financement biens fongibles intrts virtuels sur swaps de changes accord de taux futur (ATF) principes comptables gnralement admis rsultat sur cession d'lments d'actif agtac PIB (produit intrieur brut) effet de levier comptabilit gnrale grand livre / comptabilit gnrale frais gnraux socit en nom collectif planification gnrale procdure gnrale tats financiers usage gnral cration d'oprations zone gographique cadeau publicitaire PNB (produit national brut) continuit d'exploitation oprateur sur l'or biens / marchandises sorties des stocks produits non-encore facturs

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goods received goodwillgoodwill on acquisition goodwill on acquisition

government agency government assistance government auditors government enterprise government grant(s) government grants related to assets government managed export insurance Government Sponsored Export Insurance Cover grant granted gross added value gross amount gross carrying amount guarantee guarantee against unrecorded liabilities (acquisition) guarantee commitments guarantee retention guaranteed debt guaranteed deposits paid and recoverable guaranteed loans guaranteed receivables guarantees and securities linked to group companies guarantees received half year report hall-mark headcount heading(s) hedge accounting hedge effectiveness hedginghedging transactions

held for disposal held for trading held for trading purposes held to maturity

entre des stocks survaleur / fonds de commerce cart d'acquisition cart du premire acquisition organisme public aide publique cour des comptes institution publique aide de l'tat / subventions publiques subventions publiques lies des actifs assurance l'exploitation (COFACE) COFACE subvention alloue valeur ajoute brute montant brut valeur brute comptable aval / caution / garantie / garantie passive garantie de passif engagements de garanties retenue de garantie dette assortie de garantie / obligation cautionne dpts et cautionnements emprunts garantis crances assorties de garantie garanties et titres intra-groupe engagements reus rapport semestriel estampille effectifs rubrique(s) comptabilit de couverture efficacit de la couverture arbitrage oprations de couverturel dtenu en vue d'tre sorti dtenu des fins de transaction dtenu dans un portefeuille de transactions dtenu jusqu' son chance

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held to maturity securities

high quality corporate bond high risk area higher (the) of highly likely hire-purchase hiring historic value historical historical cost holder holding account holding company host contract housing credits hybrid (combined) instrument if necessary illegal acts illustrative appendix illustrative examples immaterial immaterial to the financial statements as a whole impair one's independence impaired impaired asset impairment impairment charge impairment loss impairment of assets impairment test implement implemented implications improvements imputed rate of interest in (their) capacity as in all material respects in force in full

titres d'investissement obligation d'entreprise de premire catgorie domaine risque lev valeur la plus leve hautement probable location-vente embauche valeur historique / valeurs d'entre historique cot historique porteur compte d'ordre / comptes d'attente / compte en suspens holding contrat hte crdits l'hab itat instrument hybride (compos) le cas chant faits dlictueux annexe titre d'illustration exemples non significatif non significatif par rapport aux tats financiers pris dans leur ensemble aliner son indpendance dprci (tant) actif dprci dprciation amortissement exceptionnel perte de valeur dprciation des actifs test de dprciation mettre en uvre mise en place consquences amnagements taux d'intrt implicite en tant que dans tous les aspects significatifs en vigueur intgralement

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in progress in such a way as to inactive accounts receivable inadmissibility of adjustments to opening balance sheet incentive payments inception income income (US) before exceptional items income from associates income from continuing operations before income taxesincome from financial transactions

income from prior periodsincome from shares and other variable-yield securities

income on a comparative basis income receivable income smoothing income statement (US) income statement sub-total income tax income tax expense income tax liability income taxes payable in the future using the current tax rate incoming and outgoing (stock) incompatible activities incomplete incorporate in retained earnings incorporated joint venture increase in share capital by capitalizing intero debt or inter A/P increase in value incremental borrowing rate incurred claims or losses incurred loss ratio indemnities independent review indexed linked borrowing indicate industrial and commercial equipment industryindustry risk coefficient

en cours de manire dbiteurs dormants intangibilit du bilan d'ouverture primes de performance commencement report nouveau / rsultats non distribues rsultat courant rsultat des entreprises mises en quivalence rsultat courant avant impts gains sur oprations financires produits sur exercices antrieurs revenus des titres revenu variable rsultats compars produits recevoir lissage du rsultat compte de rsultat solde intermdiaire de gestion impt sur les bnfices charge d'impt sur le rsultat passif d'impt sur le rsultat dette future d'impt au taxe de droit commun mouvement de stock tches incompatibles inexploitable affecter en report nouveau G.I.E. (Groupement d'Intrt conomique) augmentation du capital par compensation avec des crances plus-value taux d'emprunt marginal dclarations de sinistre ratio de pertes indemnits revue indpendante emprunts indexs dmontrer matriel industriel et commercial secteur d'activit beta sectoriel

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industry specialist ineffective controls inferential evidence inflation accounting information systems information systems processing initial engagement initiate (to) injured party inquiry inquiry of insolvency inspection inspection stamp installed insurance broker insurance premium intangible assets intended period of relianceinterbank certificates and negotiable debt instruments

interchangeable goods interco-indebtedness intercompany interest cost interest expense interest income interest on overdue payments interest payableinterest payable and similar charges

interest rate swapsinterest receivable and similar income

interest-bearing liability interest-only strip receivable interim interim billing interim dividend interim financial statements interior tax on petrol products internal accounting control

spcialiste de secteurs contrles inefficaces preuve dductive comptabilit d'inflation systmes informatiques traitement des systmes d'information premier audit gnrer partie lese enqute enqute auprs de cessation de paiement / faillite inspection poinon mise en service courtier en assurances prime d'assurance actif incorporel / immobilisations incorporelles priode sur laquelle on entend s'appuyer sur les contrles titres du march interbancaire et de crances ngociables biens fongibles dettes intra-groupe compte inter compagnies charge d'intrt intrts et charges assimiles / frais financiers / charges financires produits financiers intrts moratoires intrts courus non chus ou payer / frais financiers non chus intrts et charges assimils swaps cambistes intrts et produits assimils passif portant intrt crance sur les seuls intrts intermdiaire factures d'acompte acompte sur dividendes situations intermdiaires TIPP taxe contrle interne comptable

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internal audit function internal control internal control structure internal control weaknesses internal financial reporting internal reporting system internally generated Intra-EU VAT introduced inventories and work-in-progress inventory count (US) inventory reserve inventory valuation investee investigate (to) investment investment bank investment certificate investment credits investment house investment in branches investment income investment properties investment returninvestment securities

investment tax incentives investments invitation to tender invite to tender invoke (to) IPO (initial public offering) ipso jure irregular or slow-paying irregularity issuance of policies (insurance) issuance premium (share, etc.) issue (to) issued by issued capital to be paid up

fonction d'audit interne contrle interne structure du contrle interne faiblesses du contrle interne information financire interne systme d'information interne gnr en interne TVA intercommunautaire mise en service stocks et travaux en cours inventaire physique provision pour dprciation du stock valorisation des stocks entreprise dtenue enquter sur titre de participation banque d'affaires certificat d'investissement crdits l'quipementc socit de bourse investissement dans des succursales produits financiers immeubles de placement rendement des (du) placement(s) titres de placement aides fiscales l'investissement valeurs mobilires appel d'offres faire un appel d'offre opposer introduction en bourse plein droit (de) incidence de paiement irrgularit mission des primes (d'assurance) prime d'mission mettre mis par capital souscrit librer

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issued from issuerissuer's credit rating

item of property, plant and equipment items job sheet joint control joint ownership joint statutory auditor journal entry judgmental difference jurisprudence keep track key driver key eventkey factors

key item key interest rate key location key management personnel know-how knowledgeable landlord lapse (to) large large engagement late-payment penalties lawsuit lawyer lay-off lead manager lease lease back lease backlease financing and similar agreements

lease term leasehold (UK) leases leasing

manant du metteur signature des metteurs immobilisation (une) corporelle lments bon d'intervention contrle conjoint co-propritaires co-commissaire aux comptes criture comptable diffrence de jugement jurisprudence suivre fait gnrateur fait gnrateur faits caracteristiques lment cl taux directeur emplacement cl principaux dirigeants savoir faire bien inform bailleur choir important mission importante pnalits de retard litige / procs avocat licencier chef de fil du placement bail cession bail cession-bail opration de crdit-bail et assimiles dure du bail construction sur sol d'autrui / emphytotique contrats de location crdit-bail

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leasing agreement leasing arrangements legacy hardware legal action legal entity legal form legal formalities legal obligation legal procedure (when company in financial difficulties) legal proceedings legal reserve legal revaluationlegal revaluation

legal right legal settlement (in bankruptcy) legally enforceable right legislation lessee lessor letter of credit level of profitability level yield to maturity liabilities liability liability method liability methodliability method

licence lien likelihood of errors limitation (statute of) limited liability company limited partnership limited review limited scope line itemline-by-line

lines of merchandise liquidation

crdit-bail oprations de crdit bail carte configuration manuelle procs personne morale forme juridique actes lgaux obligation juridique alerte actions judiciaires rserve lgale rvaluation lgale rvaluations lgales droit concordat droit juridiquement excutoire dispositions lgales ou rglementaires preneur bailleur crances pour export / mobilisation de crdit capacit bnficiaire taux de rendement jusqu' l'chance dettes passif mthode du report variable mthode du report variable report variable concession nantissement probabilit d'erreurs prescription S.A. (socit anonyme) socit en commandite simple revue limite examen limit poste poste poste gammes de produits dissolution

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listed companylisted securities

listing (securities) listing agreement loan loan to finance outstanding receivables loans & trade receivablesloans and advances to credit institutions loans and advances to customers

location LOCOM = lower of cost or market lodged (UK) with the commercial court long term capital gain long term capital gain reserve long term debt long term investments loss (on sale of asset) capital loss loss adjuster (acts for insurance co.) loss assessor (acts for policy holder) loss of half of share capital loss on liquidation or merger loss or gain on foreign exchange low low risk area lump-sum retirement benefits macro hedging magnetic tape major input source major repairs management management behaviour management discussion and analysis (MD&A) management lease management representations management structure management's attitude to, and monitoring of, business risks management's best estimate manager mandatorily redeemable preferred shares

socit cote titres cots cote officielle accord de rfrencement avances crdit de mobilisation de crances crances financires et crances commerciales crances sur les tablissements de crdit crances sur la clientle implantation au plus bas du cot ou du march dpt au greffe plus-value long terme rserve spciale des plus-values long terme dette long terme immobilisations financires moins-value experts en assurance experts en assurance perte de la moiti du capital mali de liquidation ou de fusion rsultats de change faible domaine faible risque indemnits de dpart la retraite macro couverture bande magntique principale source d'entre grosses rparations direction (la) / direction gnrale comportement de la direction rapport de gestion location grance dclarations de la direction structure de gestion attitude de la direction envers les risques lis l'activit et faon dont elle les contrle meilleure estimation de la direction directeur / grant actions de prfrence obligatoirement remboursables

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manual overridemargin call

margin of solvencymarked to market marked to market market premium market price

market related value of pension plan assetsmarket research

market shares market the share quotedmarket to market

market valuemarket value of the transfer date

marketable securities masthead and publishing title matching of expenses with revenues material material item materiality materiality level materiality of transactions mathematical accuracy maturity maturity date maturity schedule measure (to) measurement medium term note MTN mentor merchandise merger merger premium merging of data methods of computation minimum review procedure minimum tax charge minority interests Minutes

forcing appeller un marge marge de solvabilit valu au prix de march valu leur prix de march prime du march cours de bourse valeur des actifs drive de la valeur au march (plan de retraite) frais d'tude marketing du titre promotion de titre valu sa valeur de march valeur vnale cours du jour de transfert valeurs mobilires de placement (VMP) titre de journal rattachement des charges aux produits significatif lment significatif importance relative seuil de signification seuil de signification des oprations exactitude arithmtique chance date d'chance chancier valuer valuation bon moyen terme ngociable (BMTN) parrain marchandises fusion prime de fusion fusion de donnes modalits de calcul procdure d'examen minimale impt forfaitaire intrts minoritaires compte-rendu / procs-verbaux

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misleading misstatement mobile radio frequencies moderate monetary unit sampling / MUS selection technique money order monitor (a) monitor (to) monitoring petty cash fund mortality rates mortgage mortgage backed guarantee movements multicurrency accounting mutual commitments mutual investment fund narrative NASDAQ National Accounting Body National Chart of Accounts nature of expense method nature, extent and timing nearby contract (short-term contract) negative asset (value of loan exceeds value of asset) net assets net book value net carrying amount net earnings net incomenet income from financial instruments net income from foreign exchange transactions net income from investment securities net income from trading securities

net of reversal net periodic pension cost net profit or loss net realisable value net worth no offsetting of assets and liabilities nor of revenues and charges

trompeur inexactitude frquences radiolectriques modr sondage des units montaires mandat de paiement cran suivre suivi de la caisse taux de mortalit hypothque garantie hypothcaire mouvements comptabilit plurimontaire engagements rciproques fonds commun de placement narratif National Association Security Dealers Automated Quotation CNC (Conseil National de Comptabilit) plan comptable mthode des charges par nature nature, tendue et calendrier contrat court terme actif net ngatif actif immobilis net valeur nette comptable (VNC) valeur nette comptable (VNC) rsultat net comptable rsultat net comptable solde en bnfice des oprations sur instruments financiers solde en bnfice des oprations de change solde en bnfice des oprations sur titres de placement solde en bnfice des oprations sur titres de transaction nette de reprises charge nette du rgime de retraite rsultat net comptable valeur nette de ralisation actif net non compensation des postes d'actif et de passif et des postes du compte du rsultat

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no-claims bonus (or discount) nominal accounts nominal amount nominal ledger non cash expense non cash revenue non restated non-commercial company non-incurred costs non-life or property casualty non-profit making organisation nonrecurring transaction non-routine data processes non-routine nature not lownot unwound

note notes notes payables notes payables notes to the financial statements not-for-profit organisation notice notice of meeting notice period notice was given at a shareholders' meeting null and void obligating event obsolete off-balance sheet (item) offer to exchange shares official gazette offset off-set offsetting on a net basis on an accrual basison demande

onerous contract

bonus or rduction pour non dclaration de sinistre comptes de gestion montant (somme) minime grand livre gnral charge sans contrepartie en trsorerie produit sans contrepartie en trsorerie non retrait socit civile cots non encourus IARD (assurance) organisme but non lucratif opration non rcurrente donnes non rptitives nature non rptitives (de) non faible non dnoues traite effets dettes financiers effets payer annexe organisme but non lucratif mise en demeure convocation pravis assemble (l') gnral prend acte nul et non avenu fait gnrateur d'obligation obsolte hors bilan OPE offre publique d'change journal officiel apur / liminer en contrepartie / neutraliser compensation compensation sur la base du montant net au fur et mesure qu'ils sont acquis vue contrat dficitaire

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ongoing basis (on an) on-line application on-line entries on-sight review OPEB (nonpension post retirement benefits) open cash or security positions open credits opening balances operate (to) operating cycle operating expense operating expenses operating income operating income before depreciation and amortization operating lease operating loss operating receivables operation of law operations operations scheduling opinion order administration department order formordinary overdrafts ordinary overdrafts

organisation chart originating from origination feesother advances to customers

other income other long term employee benefitsother operating income other operating income - banking other operating income - non-banking other ordinary income and charges

other purchases from third parties other reserves outcome outflow (of cash)

faon continue (de) application en direct saisie directe revue sur place IDR (indemnit dpart retraite) positions ouvertes, en trsorerie ou en titres prts en blanc soldes d'ouverture fonctionner cycle d'exploitation charge(s) oprationnelle(s) charges d'exploitation produit oprationnel / rsultat d'exploitation excdent brut d'exploitation location simple perte d'exploitation crances d'exploitation jurisprudence activit / exploitation ordonnancement des oprations opinion assistance gestion commerciale bon de commande comptes ordinaires dbiteurs comptes ordinaires dbiteurs organigramme en provenance de commission d'octroi de prt autres concours la clientle autres produits / produits des activits annexes autres avantages du personnel long terme autres produits d'exploitation autres produits d'exploitation bancaire autres produits d'exploitation non bancaire autres produits et charges ordinaires autres achats externes rserve libre rsultat sortie de trsorerie

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out-of-pocket expenses output file output of output produced by an asset outside group interests outstanding outstanding amount outstanding receivables outstanding shares overall analytical review overall evaluation overall scope overall scope of audit procedures overall test overdraft overdraft on checking (current) account override overriding overstate (to) overstatementover-the-counter

overview owner-managed ownershipownership

ownership risk P.A.Y.E. (pay-as-you-earn) (UK) P/L account (UK) packing packing materials paid and payable paid holiday (UK) paid on collection paid out paid-in capital par value parent company parent enterprise (ultimate) Paris interbank rate

notes de frais fichier de sortie production issue de production rsultant d'un actif intrts hors groupe attente (en) solde en cours client actions en circulation examen analytique global valuation globale tendue globale tendue globale des procdures d'audit test global dcouvert comptes d'achat crdit passer outre prpondrant survaluer survaluation gr gr (march de) description gnrale gr directement par le propritaire proprit dtention risque inhrent la proprit impts sur les revenus retenus la source compte de rsultat emballage matriel d'emballage vers et payer congs pays acquitter sur l'encaissement dcaiss capital mis valeur nominale socit mre socit tte de groupe PIBOR

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parity parity exchange partial transfer of assets participating interestparticipating interests and equity securities held for investment participating interests and shares

partnership past (prior) service cost past due past due receivables patent pattern pay pay check (US) pay slip (UK) payable auxiliary balance payable en demand payables to fixed asset suppliers pay-as-you-go payment payment (of an invoice) payment of capital in kind payment of employee profit share payment on account payroll (US) payroll journal payroll tax penalties (taxation) pending pension pension fund pension funding pension funds pension plan (UK) percentage of completion percentage of completion method perform (to) performance of a risk assessment performance reporting

parit parit de change apport partiel d'actif participation participations et activit de portfeuille titres de participation SNC (socit en nom collectif) cot des services passs en retard de rglement crances chues brevet rythme paye bulletin de paie bulletin de paie solde fournisseurs payable vue dettes sur immobilisations prix en compte aux versements remise rglement (d'une facture) apport en capital dblocage des participations acompte paie livre de paye taxe sur les salaires amendes (fiscales) en instance de retraite fonds de retraite constitution de fonds de retraite caisse de retraite rgime de retraite degr d'avancement mthode de comptabilisation l'avancement effectuer valuation du risque communication sur la performance

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period for which depreciation will be recorded period over which an asset will be depreciated permanent file perpetual inventoryperpetuity growth rate

personal net worth persuasive pervasive influence of management petty cash physical stocktake (UK) piecemeal sale planned number of errors planning materiality (PM) plan's benefit formula plant pledging (of asset) policies policies and procedures policy for hedging pool of securitized receivables pooling of interest method pooling of interests pooling or pooled portfolio (of bills and investments) portfolio linkage portion position adopted by the (financial) community positive intent possible assetPost Office Accounts

post-balance sheet events posted posted in the ledger post-employment benefits potential monetary effect on the related account balances precision prdict (to) predictability pre-emptive rights

amortissement (dure d') dure d'amortissement dossier permanent inventaire permanent taux de croissance l'infini patrimoine personnel persuasif influence de la direction caisse inventaire physique vente par lots nombre d'erreurs attendu seuil de signification prliminaire (SSP) formule de calcul des prestations (retraite) usine nantissement politiques politiques et procdures politique de couverture fonds commun de crance mthode de la mise en commun d'intrts association d'intrts regroup (activits) portefeuille-titres lien de portefeuille fraction / quote part position prise par la place intention manifeste actif potentiel CCP vnements postrieurs enregistr comptabilis dans le grand livre avantages accords au personnel postrieurs l'emploi effet montaire potentiel sur les soldes des comptes prcision prvoir caractre prvisible droit prfrentiel de souscription

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preference dividends preference shares preferred capital preferred share preliminary accounts preliminary judgment premium premium on redemption prepaid expenses prepaid pension cost prepare a balance sheet prepayment prepayment optionprepayments and accrued income

prescribe controls (to) present value presentation press announcements pre-tax discount rate pre-tax income from continuing operations prevent (to) primary audit concern primary auditor primary basis (format) of segment information primary test principal only strip receivable principal procedure print-out of daily entries prior service cost prior years' expenses private individual private limited company procedures proceeds process (to) processed processes processing procedure

dividendes prfrentiels actions prfrentielles capital de prfrence action de prfrence comptes provisionnels jugement prliminaire report prime de remboursement (obligations) compte de rgularisation actif / charges constates d'avance charges de retraite payes d'avance tablir un bilan paiement d'avance option de remboursement anticip comptes de rgularisation prvoir des contrles valeur actualise prsentation annonces et insertions taux d'actualisation avant impt rsultats courants avant impts empcher objectif d'audit principal commissaire aux comptes titulaire / auditeur principal premier niveau d'information sectorielle test principal crance correspondant une suite de paiements en principal uniquement / crance relative un instrument de flux de montants en principal uniquement procdure de base journe comptabilise valeur actuarielle des prestations accordes rtroactivement pour l'exercice charges sur exercices antrieurs personne physique S.A.R.L. (socit responsabilit limite) diligences produits du contrat traiter / saisir exploit traitements procdure de traitement

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product line product specification product stripping production held as inventory production of goods and services profit (UK) profit (UK) before exceptional items profit and loss accrual profit before appropriation profit from continuing operations profit from operating activities profit marginprofit on disposal/sale of

profit or loss profit or loss account profit or loss per share profit sharing profit sharing plan profitability pro-format progress billing progress report progressive consolidation by level prohibited prohibition project engineer projected benefit obligation (PBO) projected benefit valuation methods projected benefits projected business performance projected depreciable life of asset projection of sample results promissory note used for payment of taxes, etc. promissory notes promotional events pronouncement properly valued property / property agent

ligne de produits nomenclature cannibaliser / dshabillage production stocke production de biens et de services bnfice rsultat courant produit recevoir et charges payer rsultat en instance d'affectation produit oprationnel / rsultat d'exploitation rsultat oprationnel marge plus value de cession rsultat compte de pertes et profits rsultat par action intressement plan d'intressement rentabilit simulation - pro forma factures d'acompte rapport d'activit consolidation par paliers interdire interdiction bureau d'tudesvaleur actualise de l'engagement futur (valeur actuarielle des prestations pour services rendus-avec projection des salaires) (dette actuarielle)

mthodes prospectives (ou d'valuation des avantages projets) engagements prospectifs lments prvisionnels d'activit plan d'amortissement projection des rsultats de l'chantillon obligation cautionne effets actes de notorit position officielle correctement valu biens immobiliers / marchand de biens / agence immobilier

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property company property loans

property tax property, plant and equipment proportional consolidation proportionate share proscribed entity prospective financial information prospectus protective measures provision for bad debts originating abroad (tax based) provision for losses and charges provision for losses incurred in starting up foreign businesses provision for price increases in inventories (tax based) provisions considered as general reserves provisions for fluctuation in commodity prices (tax based) provisions for general risks provisions for investments provisions to encourage exploration for oil and gas prudential rules public entities public offer of exchange public prosecutor public sector (UK) public sector accounting public sector business enterprises public sector entities public securities market public utility (US) public works publically traded bonds publications publicly held publicly traded security PUCM (Projected Unit Credit Method) purchase accounting method purchase agreement purchased finished goods purchases

socit foncire crances immobilires taxe foncire immobilisations corporelles consolidation proportionnelle quote-part entit proscrite informations financires prvisionnelles note d'information mesure conservatoire provisions pour crdit l'tranger provisions pour risques et charges PIE (provisions pour l'implantation l'tranger) PHP (provisions pour hausse de prix) provisions caractre de rserve PFC (provisions pour fluctuation des cours) provisions pour risques gnraux provisions pour investissement PRG (provision pour reconstitution des gisements) lgislation prudentielle services publics offre public d'change Procureur de la Rpublique tablissement public comptabilit publique entreprises commerciales du secteur public entreprises publiques march public de valeurs mobilires tablissement public BTP (btiments et travaux publics) emprunts obligataires annonces et insertions cot en bourse titre ngoci sur un march organis mthode des units de crdit projetes mthode d'acquisition engagement d'achat produits de ngoce achats

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purchases day book pursuits (E&Y) put or call option putable qualification (in auditors' report) qualify (to) qualitative characteristics quoted quoted market price raider random testing range rate of depreciation ratify (to) ratio rationale raw materials and miscellaneous stock variation real estate (US) real terms realisable value realisation realistic alternative reasonable and consistent basis reasonable and supportable reasonableness rebate receivable receivable auxiliary balance receivables receivables concerning associated companies received and receivables receivership recognised in previous accounting period recognised on an accrual basis recognised or reversed recognition reconciliation reconciliation routine record of account balances

journal quotidien des achats prospects (E&Y) option de vente ou d'achat cessible rserves (rapport CAC) remplir les conditions caractristiques qualitatives cote prix cot sur un march attaquant sondage ventail amortissement (taux d') seriner rapport d'change fondement / logique variation MP + div marchands de biens prix constant valeur de ralisation des actifs (retraite) ralisation autre solution raliste base raisonnable et permanente raisonnable et document caractre raisonnable rabais / ristournes / remises crance solde clients crances et comptes rattaches / comptes clients crances rattaches des participations reus et recevoir redressement judiciaire constat antrieurement comptabilis au fur et mesure qu'ils sont acquis comptabilis (dotation ou reprise) comptabilisation rapprochement programme de rapprochement livre d'inventaire

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recordedrecorded at cost including purchase expenses and accrued interest

recorded in the proper accounting period (timely) records recover (to) recoverability recoverable amount recoverable tax recovery plan rectify (to) recurring differences recurring engagementredemption premiums redemption value redemption value

reduction in inventory redundancies redundancy redundancy pay redundant (make) refrain refund refunding register registered head office (UK) registration office regularisationregulated savings account

reimbursement re-invoicing rejection of accounting records (by tax authorities) related extent of an audit procedure related issues related parties related party relative error released from receivership relevant relevant data

enregistr / imput enregistrs frais d'achat et coupon inclus comptabilis sur la bonne priode fichier recouvrir recouvrabilit valeur recouvrable impt rcuprable plan de redressement corriger diffrences rcurrentes mission rcurrente prime de remboursement valeur de remboursement valeur liquidative destockage licenciement licenciement conomique indemnits de licenciement licencier abstenir (s') remboursement comblement de passif fichier sige sociale greffe rgularisation comptes d'pargne rgime spciale remboursement refacturation rejet de comptabilit tendue d'une procdure d'audit questions connexes entreprises lies partie li erreur relative aprs redressement judiciaire appropri / pertinent donnes pertinentes

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reliability reliable reliable assessment reliable estimate reliably relief (tax) rely on (to) remainder remittanceremote banking tools

remote possibility remuneration (UK) render dormant rental expensesrental property

reorganisation of capital repairs and maintenancerepayable at maturity

repayment repledge REPO (repurchase option) report report on total amount of remuneration reportable segmentreported as a liability

reporting enterprise reporting package (consolidation) reporting period reporting requirement representation letter representative sample representative sample size repricing date require required working capital requirement rescheduled debts research research and development costs

fiabilit fiable valuation fiables estimation fiable faon fiable (de) dgrvement s'appuyer (sur) reliquat remise outils de banque distance faible probabilit rmunration mise en sommeil charges locatives oprations de location simple regroupement ou fractionnement des actions entretien et rparations terme remboursement nantir nouveau rmr communiquer attestation des rmunrations secteur prsenter inscrit au passif entreprise prsentant les tats financiers liasse (consolidation) dure de l'exercice obligation de communication financire lettre d'affirmation chantillon reprsentatif taille de l'chantillon reprsentatif date de refixation du prix (taux) imposer besoin de fonds de roulement (BFR) dispositions lgales ou rglementaires moratoire recherche frais de recherche et de dveloppement

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research findings reserve for ... reserve for bad debts residual value resources (working capital) resources embodying economic benefits re-state re-stated restated in terms restatement of assets restoration costs restricted reserves restructuring planretail banking services retail customers

retained earnings retention of title clause retirement retirement benefit plan (US) retirement benefits retirement indemnities retraining return return of ownership return on investment return to profitabilityreturn yield on domestic bonds

revaluation by management decision revaluation increase (decrease) revaluation reserve revaluation surplus revalued amount revenues reversal of an impairment loss reversal of changes reversal of depreciation reversal of depreciation review review for reasonableness (to)

rsultats de la recherche provisions pour dprciation provision pour dprciation des comptes clients reliquat dgagements ressources reprsentatives d'avantages conomiques rintgrer / retraiter retraitements restim rvaluation des biens frais de remise en tat des biens rserves sociales plan de redressement services bancaires aux particuliers clientle de particuliers report nouveau / rsultats non distribues clause de rserve de proprit retraite rgime de retraite engagements de retraite indemnits de dpart la retraite reconversion rentabilit rendement li la proprit rendement des (du) placement(s) clause de retour meilleure fortune taux sans risques rvaluation libre rvaluation positive (ngative) rserve spciale de rvaluation cart de rvaluation montant rvalu produits / chiffres d'affaires reprise d'une perte de valeur transfert des changes amortissement (reprise d') reprise sur amortissements examen / examen limit / revue limite faire une revue de vraisemblance

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revolving audit programme rights issue risk risk assessment risk factor risks and returns risks and rewards roll forward on accounts payable roll forward on accounts receivable rolled over rollforward verification rollover roll-up auditing issues rounding (up or down) routine accounting data process / routine data royalty safe safe deposit safeguarding of assets safety salaries salary sale and lease back sale or disposal of an asset sales sales (US) sales day book sales order sales override sales returns sales terms same day electronic payment sample sample size sampling satisfied (to be) with savings savings bank schedule (US)

programme pluriannuel droit prfrentiel risque valuation du risque facteur de risque risques et rentabilit risques et avantages roll forward fournisseurs roll forward clients renouvel suivi des mouvements jusqu' la clture renouvellement remonter les points d'audit arrondis donnes rptitives redevance coffre-fort coffre protection des actifs scurit appointements paye cession bail cession (d'un actif) ventes chiffres d'affaires journal quotidien des ventes bordereau de vente facturation forage retours conditions de vente paiement lectronique chantillon taille d'chantillon sondages assurer (s') de pargne caisse d'pargne tableau

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schedule of maturities scope scrap and rejects scrapped SDR (special drawing rights) search for unrecorded liabilities second-hand equipment seconds secured (fully) secured loansecurities delivered under repurchase agreements and receikved under resale agreements

securities held for trading securities portfoliosecurities portfolio

securitisation security segment expense segment information segment liabilities segment result segment revenue segmenting segregate segregation of duties selling costs sensitive sensitive area separate financial statements seriously prejudicial server services servicing asset servicing fees servicing right set aside settle settlement settlement (of a defined benefit plan) settlement by mutual consent

chancier tendue dchets et rebuts mises au rebut DTA (Droits Tirage Spciaux) recherche des passifs non enregistrs matriel d'occasion deuxime choix (marchandise) garanti (entirement) emprunt garanti titres en pension titres dtenus des fins de transaction portefeuille-titres portefeuille-titres titrisation nantissement charge sectorielle information sectorielle passifs sectoriels rsultat sectoriel produit sectoriel division sparer sparations des tches cots de commercialisation sensible domaine sensible tats financiers individuels prjudice grave serveur prestations actif de gestion honoraires pour services rendre mandat de gestion rserver rgler rglement des engagements de retraite liquidation (d'un rgime prestations dfinies) rglement amiable

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settlement date settling of accounts severe share share capital share of profits and losses of associates share premium share price (UK) share purchase warrant (UK) share right sharebond shareholders' equity shareholders' meeting shares shares accounted for under the equity methodshares and other variable-yield securities

shares in a boatshares in companies accounted for under the equity method

shares not yet fully paid up shares reserved for issuance shares with share warrants shelf-registration document shipment short notice short sales short term capital gain short term cash balances significant significant account significant auditing and accounting issue significant influence significant internally generated transaction significant items significant non-routine data processes significant process significant types of transactions significantly different simple purchases and sales single shareholder private limited company

date de rglement apurement des comptes fort quote-part capital social quote-part dans les rsultats des entreprises associes prime d'mission cours de la Bourse bon de souscription d'actions droit de souscription obligation en actions capitaux propres / fonds propres / situation nette assemble gnrale titres au capital / actions titres mis en quivalence actions et autres titres revenue fixe quirataire parts dans les entreprises mises en quivalence titres non entirement librs actions rserves mettre actions avec bon de souscription d'actions (ABSA) document de rfrence livraison pravis court ventes dcouvert plus-value court terme disponibilits significatif compte significatif point important de comptabilit et d'audit influence notable opration interne significative importance significative donnes rptitives significatives traitement important types d'oprations significatifs sensiblement diffrent achats et ventes termes secs E.U.R.L.

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size premium

skip interval sliding scale (depreciation) slow moving stock SME (small, medium enterprises) social balance sheet social charges social security compensating tax software sorting of data sound loans and advances sources of information spare parts special purpose entities specialised industry specialised industry chart of accounts specification sheet specifications specify spin-off (of ownership) split splitting of company in a reorganisation scheme spot exchange rate spot operation stage of completion stage of production standard cost standards start-up activities start-up costs state benefits statement of income statement of operations (US) statute statutory auditor statutory auditors' report on an interim distribution of dividend stewardship of the resources stipulate stock (US) price

prime du taille intervalle de slection dgressif stocks rotation lente PME (petites et moyennes entreprises) bilan social charges sociales contribution de solidarit logiciel tri de donnes encours sains sources d'informations change standard / pices de rechange entits ad hoc activits spcialises plan comptable professionnel fichier signaltique cahier des charges prciser scission / apport ventilation / ventiler scission taux de change au comptant opration de change au comptant degr d'avancement degr d'avancement cot standard normes activits de dmarrage frais d'tablissement prestations payes dans le cadre de rgime gnral et obligatoire compte de rsultat comptes d'exploitation texte rglementaire commissaire aux comptes rapport du CAC pour la distribution d'acomptes sur dividendes gestion des ressources stipuler cours de la Bourse

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Stock Market Regulators stock option plan stock options market stock partnership stock purchase warrant (US) stocks & shares stocks (US) straight line depreciation straight-line method streamlined strike price stripping of parts strong-box struck through sub-classification sub-contracting sub-contracting costs subject to sub-leasesubordinated debt

subordinated preferred notes subscription warrant subsequent events subsidiary subsidiary journal subsidiary ledger subsidised substance over form substantial uncertainty substantive procedures substantive test substantive testing substitute auditor substitute control sue (to) sufficient coverage summary accounts summary of audit differences summary of operations

COB (Commission des Oprations de Bourse) plan d'options de souscription ou d'achat march des options sur actions socit en commandite par actions bon de souscription d'actions valeurs mobilires actions amortissement linaire amortissement : mode linaire simplifi prix d'exercice cannibaliser / dshabillage coffre-fort barr subdivision sous-traitance frais de sous-traitance sous rserve sous-location dettes subordonnes TSIP titre subordonnes intrt prfrentiel bons de souscription vnements postrieurs filiale journal auxiliaire balance auxiliaire subventionn prminence de la ralit sur l'apparence incertitude relle procdure de corroboration test de validit tests de validit commissaire aux comptes supplant autre contrle assigner couverture suffisante comptes synthtiques synthse des ajustements non comptabiliss tableau d'activit

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summary review summary review memorandum (SRM) sundry accruals sundry creditors sundry debtors sundry expenses sundry payables sundry receivables Supervisory Board suppliers supplies supply support (or refute) (to) support for assumptions supporting document supporting documentation surplus surplus (on sale of asset) surrender susceptibility suspense (in) suspense account suspension swap system of taxation systematic manner systems and procedures table (UK) table a bill (to) take-over takeover bid tangible assets tax adjustments tax analysis tax and social liabilities tax authorities tax base tax based provisions tax based provisions for possible loss contingencies

synthse note de synthse divers passifs crditeurs divers dbiteurs divers dotations diverses crditeurs divers dbiteurs divers conseil de surveillance fournisseurs fournitures / marchandises approvisionnement justifier (ou non) justification des hypothses pice justificative justificatifs excdent plus-value cder prdisposition attente (en) compte d'ordre / comptes d'attente / compte en suspens mise piedswap (opration de change pour une priode dtermine entre deux devises (comptant ou terme))

rgimes d'imposition faon (de) systmatique systmes et procdures tableau dposer un projet de loi absorption OPA offre publique d'achat immobilisations corporelles redressements fiscaux / dcalage d'imposition preuve d'impt dettes fiscales et sociales administration fiscale base fiscale provisions rglementes provisions pour ventualits diverses

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tax consolidation tax credit tax deductible expenses tax effects tax haventax loss situation

tax on dividends tax return taxable income taxable profit taxable temporary difference taxation taxes technical assistance templates tenant term terminal pension funding terminate terminate through abandonment termination benefits terms test extents test for impairment test of balances test of key items test of one test result tests of controls there is no lien on company assets third party third party claim through major outlets timely timing timing of liabilities to be borne by to be paid by to perform

intgration fiscale crdit d'impt / dgrvement fiscal charges dductibles effets sur l'impts abris fiscaux / paradis fiscaux situation fiscale dficitaire prcompte dclaration fiscale / liasse fiscale rsultat fiscal bnfice imposable diffrences temporaires taxables imposition impts et taxes aide technique modles preneur chance / dure capitalisation la retraite ( l'chance) mettre fin arrter l'exploitation par abandon indemnits de fin de contrat de travail / prestations de cessation d'emploi caractristiques nombre de tests test de dprciation test sur les soldes test sur les lments cls un seul test rsultat de tests test des contrles il n'y a pas de privilges ni de nantissements tiers (un) dfense recours distribution moderne sans dlai calendrier / priodicit chance des dettes la charge de la charge de effectuer (d')

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to put out to tender to stop a cheque to test to whom it may concern tolerable error (TE) tooling tools top down test tort (breach of legal duty) total total balances due total nominal value total return swap trade bill trade date trade debtors (UK) trade discount trade mark trade payables trade receivables trade unionstraded bonds

trading trading account (UK) trading risks (financial instruments)trading securities trading securities acquired with a view to rapid resale

training levy transaction having a high degree of management involvement transactions transfer transaction translation adjustment translation of the accounts of a foreign entity transport costs travellers chequetreasury bills and other bills eligible for refinancing with central banks

treasury notes treasury stock (UK) treasury stock (US)

faire un appel d'offre faire opposition (un chque) tester pour valoir ce qui de droit erreur tolrable (ET) matriel d'outillage outillage test descendant dlit (manquement au devoir) global montant de l'encours valeur nominal global swap global de rendement billet ordre date de transaction clients rabais / remise marque dettes fournisseurs / dettes d'opration crances d'exploitation syndicats emprunts obligataires ngoce comptes d'exploitation risque de contrepartie (instruments financiers) titres de transaction titres dtenus dans le cadre d'une activit de ngociation rapide taxe d'apprentissage opration hautement influence par la direction oprations opration d'apport rserve de conversion conversion des comptes d'un tablissement tranger frais de transports cheque-voyage effets publics & valeurs assimiles billets de trsorerie bon de trsor actions propres (auto dtenues)

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dico anglais financier

Documents

cost of acquisition

accrued benefits

erreurs et

comptes clients avoir

benefits valuation

aggregate cost methods

english french

loss accumulated tax