Franais

actif actif circulant ou courant actif immobilis action actionnaire amortissements cumuls bail bnfice bnfice report bilan capitaux permanents charge charge financire charges payer comptabilit compte compte de rsultat conseil dadministration consolid constructions crances douteuses dpt terme dette dette court terme dette court terme dette long terme dette d'chance de la dette dettes dotation aux amortissements corp. dotation aux amortissements incorp. effet payer effet de commerce emprunt au taux du march encaissement exercice comptable flux de trsorerie fond de roulement fonds propres fournisseurs frais administratif gain de change garantie hypothcaire immobilisation financire immobilisation incorporelle immobilisations corporelles impt installation, machine et outillage intrt comptabiliss d'avance investissements

Anglais
asset current asset fixed asset share shareholder accrued depreciation, accumulated depreciation lease earning, income accumulated profit, balance sheet investment capital expense financial cost accruals accounting, accrued expense accounting account income statement board consolidated building bad debt, default loan fixed term dposit debt account payable current debt, short-term debt, current liabilities long term debt debt maturity liabilities depreciation expense amortization expense note payable, account payable commercial paper commercial borrowing, commercial loan collection financial year cash flow working capital equity, stockholders equity account payable administrative expense gain from currency adjustments collateral mortgage financial asset intangible asset property and equipment tax machinery accrued interest investments

leasing levier financier liquidits disponibles marge brute normes comptables internationales passif perte placement court terme plus-values ralises point mort produits recevoir prt produit produit des placements provision provisions pour crances douteuses recettes recouvrement rendement des fonds propres rendement sur capital investi rsultat d'exploitation rsultat d'expl. avant amortissements rotation seuil de rentabilit solvabilit stock survaleur tableau des flux de trsorerie terrain titrisation valeur comptable valeur de march valeur nette comptable variation des capitaux propres variation du besoin en fonds de roulement

capital lease leverage cash and equivalents, gross margin IAS liabilities and equity loss cash equivalent capital gain break even point accruals accounting, accrued income loan income investment income reserve loan loss reserve revenues collection ROE, return of equity ROI, return of investment EBIT, income from operations EBITDA turnover break even point solvency inventory goodwill cash-flow statement, land securitization book value market value net book value change in equity position change in working capital