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1 Correspondance des termes comptables et financiers Français-Anglais Page 1

2 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 linéaire Straight-line amortization / depreciation Amortissement dégressif Accelerated depreciation Analyse financière Financial analysis Annuité d emprunt Annuity Assemblée générale OGM Autofinancement Internal financing Autonomie financière - ratio Gearing Autres charges externes Other operating expenses Bénéfice Profit Bénéfice ou Perte Profit or Loss Besoin en fonds de roulement (BFR) Working capital requirements Bien Asset Bilan Balance sheet Capacité d autofinancement Self-financing capacity Capacité d autofinancement (CAF) Cash-flow Capitaux engagés Capital employed Capitaux permanents Permanent financing Capitaux propres Equity / Common equity Cash flow d exploitation Operating Cash Flow (OCF) Charge Expense Charge financière Financial expense / income Charge fixe Fixed expense Charge variable Variable expense Charges calculées Calculated charges Charges d exploitation Operating charges Charges non récurrentes Extraordinary items Chiffre d affaires Sales / Income / Revenues Coefficient de marge sur le taux d intérêt Spread pratiqué par les banques Coefficient d'actualisation Discounting factor Compte Account Compte de profits et pertes Profit and loss statement Compte de résultat Income statement / Profit and Loss account (P&L) Court terme Short term Page 2

3 Coût de la dette Cost of debt Coût direct Direct cost Coût du capital Cost of capital / WACC Coût fixe Fixed cost Coût fixe direct Direct fixed cost Coût unitaire moyen pondéré Weight average cost Coût variable Variable cost Crédit-bail Financial leases Crédit-bail Leasing, finance lease Cycle d exploitation Operating cycle Découvert bancaire Bank credit facilities Délai de récupération Payback ratio / Payback period Dette Debt / Liability Dettes d exploitation Operating liabilities / trade payables Dividendes Dividend / Dividend per share (DPS) Dotations aux amortissements Depreciation and Amortization Economie de marché Market economy Effet de levier Leverage effect Escompte Discounting of bills of exchange Excédent brut d'exploitation Earnings Before Interest / Taxes / Depreciation and Amortisation(EBITDA) Facture Commercial bill Flexibilité Flexibility Flux de trésorerie Cash Flow Flux de trésorerie disponible Free Cash Flow Flux de trésorerie d exploitation Operating Cash Flow (OCF) Frais d établissement Start-up costs Frais de recherche et développement Research and Development cost Haut de bilan Structural finance Immobilisation corporelle Tangible fixed asset Immobilisation financière Financial asset Immobilisation incorporelle Intangible fixed asset Immobilisation, Actif immobilisé Fixed asset / Net fixed assets Intensité capitalistique Capital intensity Investissement Investment / Capital expenditure Liquidité 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 matières Marge sur coûts directs Contribution margin on direct cost Page 3

4 Marge sur coûts variables Contribution margin on variable cost Méthode de valorisation des stocks en mode First In First Out (FIFO) FIFO Méthode de valorisation des stocks en mode Last In First Out (LIFO) LIFO Moyen terme Medium term Obligation convertible Convertible bonds Passif Liabilities Plan Comptable Général French Plan Comptable accounting system Plan Comptable Général - France French chart of accounts and accounting rules Point mort Breakeven quantity point Prix Price Principe de continuité de l exploitation Going concern Principe de l importance relative Materiability Principe de permanence des méthodes Consistency Principe de prudence Conservatism Principe d indépendance des exercices Time period concept Principe du coût historique Historical cost Production Production Provision pour dépréciation Impairment losses Provision pour risques et charges Provision for risks and charges Ratio de rotation des stocks Day s inventory ratio Ratio de rotation du crédit-client Customer receivables ratio Ratio de rotation du crédit-client Day s receivables ratio Rendement Dividend yield Rentabilité Profitability Rentabilité de l entreprise, Return on capital employed (ROCE) Rentabilité économique Rentabilité des capitaux propres Return on equity (ROE) Résultat courant Profit on ordinary activities Résultat d exploitation Earnings Before Interest and Taxes (EBIT) / Trading profit Résultat économique Economic profit / loss Résultat exceptionnel Exceptional items Résultat financier Finance profit / loss Résultat financier Net financial expense Résultat net Net profit / Net income Résultat opérationnel Operating profit Risque Financial risk Seuil de rentabilité Breakeven sales point Solvabilité Solvency Stock Stock Stocks Inventories Page 4

5 Structure financière Taux d'actualisation Taux d intérêt Test de dépréciation Trésorerie Trésorerie Valeur ajoutée Valeur Economique Ajoutée Valeur Mobilière de Placement Financial structure Discount rate / Rate of discount Interest expense rate Impairment test Cash Treasury Value added Economic Value Added Short-term investments Page 5

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