Herewith a financial glossary developed over several translations.
| EN | FR |
| accrual | les charges constatées d’avance (cca) |
| accrued expenses and income | charges et produits constatés d’avance |
| advances and down payments on intangible assets | avances et acomptes sur immo. incorporelles |
| allocations | dotations |
| balance carried forward | report à nouveau |
| balance sheet | bilan |
| charges not expenses | charges |
| consolidated equity sharesequity method definition | mise en équivalence |
| contribution, asset transfer | apport |
| current assets | actif circulant |
| depreciation allowances and provisions | dotations financières aux amortissements |
| depreciation of intangible assets | amortissements |
| depreciation of tangible assets | amortissements |
| discounts | remises |
| disposal | cession |
| equipment leasing | crédit bail mobilier |
| equity investments | titres immobilisés |
| equity stock | actions propres |
| exchange value | contre-valeur |
| fees | redevances |
| financial discounts | escomptes |
| financial profit | le résultat financier |
| fixed assets | immobilisation |
| general accounting plan | plan comptable générale |
| income | produits |
| income statement | compte de résultat |
| income to receive | produits à recevoir |
| intangible assets | immobilisations incorporelles |
| investment securities | valeurs mobilières de placement |
| investments | participation |
| liabilities | dettes |
| market value | valeur vénale |
| net profit | résultat courant |
| operating charges to and releases of provisions | les dotations d’exploitation |
| payments on account | acomptes |
| prepaid expenses | charges constatées d’avance |
| property leasing | crédit bail immobilier |
| provisions | provisions |
| provisions for depreciation | amortissements pour dépréciation |
| receivables | créances |
| reductions | rabais |
| regular payments | échéances |
| reversals of impairment and provisions | reprises sur dépréciations, provisions |
| securities | valeurs mobilières |
| share capital | capital social |
| social security charges | charges sociales |
| tangible assets | immobilisations corporelles |
| technical installations | installations techniques |
| uncalled share capital | capital souscrit non appelé |
| write-backs | reprises |