CA

(Canada, accounting) Initialism of comptable agréé (“chartered accountant”): CA


CPA

comptable professionnel agréé
comptable professionnel agréé#French

chartered professional accountant
chartered professional accountant

(Canada, accounting) CPA; Initialism of comptable professionnel agréé (“chartered professional accountant”).


immobilisation

fr-noun

immobilisation f (countable and uncountable, plural immobilisations)


assiette

→ English: assiette, ashet

→ German: Assiette

→ Norwegian Nynorsk: asjett

→ Piedmontese: assieta

→ Romanian: asietă

→ Swedish: assiett

→ Finnish: asetti

Inherited from Vulgar Latin *assedita, past participle of *assedere, from Latin assidēre.


saisir

saisir (infinitive)
avoir + past participle (infinitive multiword-construction)
saisissant (gerund participle present)
saisissant (gerund participle present)
ayant + past participle (gerund multiword-construction participle present)
saisi (participle past)
saisi (participle past)
saisis (first-person indicative present singular)
saisis (first-person indicative present singular)
saisis (indicative present second-person singular)
saisis (indicative present second-person singular)
saisit (indicative present singular third-person)
saisit (indicative present singular third-person)
saisissons (first-person indicative plural present)
saisissons (first-person indicative plural present)
saisissez (indicative plural present second-person)
saisissez (indicative plural present second-person)
saisissent (indicative plural present third-person)
saisissent (indicative plural present third-person)
saisissais (first-person imperfect indicative singular)
saisissais (first-person imperfect indicative singular)
saisissais (imperfect indicative second-person singular)
saisissais (imperfect indicative second-person singular)
saisissait (imperfect indicative singular third-person)
saisissait (imperfect indicative singular third-person)
saisissions (first-person imperfect indicative plural)
saisissions (first-person imperfect indicative plural)
saisissiez (imperfect indicative plural second-person)
saisissiez (imperfect indicative plural second-person)
saisissaient (imperfect indicative plural third-person)
saisissaient (imperfect indicative plural third-person)
saisis (first-person historic indicative past singular)
saisis (first-person historic indicative past singular)
saisis (historic indicative past second-person singular)
saisis (historic indicative past second-person singular)
saisit (historic indicative past singular third-person)
saisit (historic indicative past singular third-person)
saisîmes (first-person historic indicative past plural)
saisîmes (first-person historic indicative past plural)
saisîtes (historic indicative past plural second-person)
saisîtes (historic indicative past plural second-person)
saisirent (historic indicative past plural third-person)
saisirent (historic indicative past plural third-person)
saisirai (first-person future indicative singular)
saisirai (first-person future indicative singular)
saisiras (future indicative second-person singular)
saisiras (future indicative second-person singular)
saisira (future indicative singular third-person)
saisira (future indicative singular third-person)
saisirons (first-person future indicative plural)
saisirons (first-person future indicative plural)
saisirez (future indicative plural second-person)
saisirez (future indicative plural second-person)
saisiront (future indicative plural third-person)
saisiront (future indicative plural third-person)
saisirais (conditional first-person singular)
saisirais (conditional first-person singular)
saisirais (conditional second-person singular)
saisirais (conditional second-person singular)
saisirait (conditional singular third-person)
saisirait (conditional singular third-person)
saisirions (conditional first-person plural)
saisirions (conditional first-person plural)
saisiriez (conditional plural second-person)
saisiriez (conditional plural second-person)
saisiraient (conditional plural third-person)
saisiraient (conditional plural third-person)
future of avoir + past participle (future indicative multiword-construction perfect)
conditional of avoir + past participle (conditional multiword-construction perfect)
saisisse (first-person present singular subjunctive)
saisisse (first-person present singular subjunctive)
saisisses (present second-person singular subjunctive)
saisisses (present second-person singular subjunctive)
saisisse (present singular subjunctive third-person)
saisisse (present singular subjunctive third-person)
saisissions (first-person plural present subjunctive)
saisissions (first-person plural present subjunctive)
saisissiez (plural present second-person subjunctive)
saisissiez (plural present second-person subjunctive)
saisissent (plural present subjunctive third-person)
saisissent (plural present subjunctive third-person)
saisisse (first-person imperfect singular subjunctive)
saisisse (first-person imperfect singular subjunctive)
saisisses (imperfect second-person singular subjunctive)
saisisses (imperfect second-person singular subjunctive)
saisît (imperfect singular subjunctive third-person)
saisît (imperfect singular subjunctive third-person)
saisissions (first-person imperfect plural subjunctive)
saisissions (first-person imperfect plural subjunctive)
saisissiez (imperfect plural second-person subjunctive)
saisissiez (imperfect plural second-person subjunctive)
saisissent (imperfect plural subjunctive third-person)
saisissent (imperfect plural subjunctive third-person)
saisis (imperative second-person singular)
saisis (imperative second-person singular)
saisissons (first-person imperative plural)
saisissons (first-person imperative plural)
saisissez (imperative plural second-person)
saisissez (imperative plural second-person)

Inherited from Middle French saisir, from Old French saisir, seisir (whence English seize), from Early Medieval Latin sacīre (“lay claim to, take seisin”), from Frankish *sakjan (“to sue, litigate; accuse”). Compare Old English sacian (“to strive, brawl”), Faroese saka (“to hurt; accuse”), obsolete English sake (“strife”).
Alternatively Old French saisir, seisir may be borrowed from Old High German *sazjan and thus cognate to German setzen (“to set”) and Gothic 𐍃𐌰𐍄𐌾𐌰𐌽 (satjan).

der

(accounting) to record (something) in an account, ledger, etc.


écriture

Inherited from Middle French and Old French escriture, inherited from Latin scrīptūra (“a writing, scripture”), from scrīptum, the supine of scrībō (“to write”). Compare Middle French scripture, a borrowing from Latin.

inh

passer une écriture comptable

(accounting) accounts entry, entry in the books


actif

→ Turkish: aktif

Inherited from Old French actif, from Latin āctīvus.

Coordinate term: passif


débit

→ Romanian: debit

→ Persian: دبی (debi)

→ Turkish: debi

Borrowing from Latin dēbitum (“debt”). Doublet of dette

Coordinate term: crédit

une carte de débit


bilan

Coordinate term: compte de pertes et profits

déposer le bilan

dépôt de bilan

bilan fonctionnel


crédit

Borrowed from Italian credito, from Latin crēditum.

Coordinate term: débit

carte de crédit


SIG

solde intermédiaire de gestion
solde intermédiaire de gestion#French

(finance, accounting) Initialism of solde intermédiaire de gestion.


réconciliation

fr-noun

réconciliation f (plural réconciliations)

Learned borrowing from Latin reconciliātiō. By surface analysis, réconcilier + -ation.

surface analysis

(accounting) reconciliation (process of matching and comparing figures from accounting records against those presented on a bank statement)


passif

Coordinate term: actif

Pour réaliser son film, Matthieu Kassovitz s’était rendu auprès du peuple Kanak au début des années 2000. «J’ai passé dix ans avec eux pour pouvoir négocier et faire un film», affirme-t-il. Aujourd’hui, il parle d’une communauté avec un passif «tellement lourd» et une culture «très forte».

2024 May 21, “«Il fallait que ça explose» : la réaction de Mathieu Kassovitz aux affrontements en Nouvelle-Calédonie”, in Le Figaro:

(accounting) liability; liabilities (figurative)


réconcilier

réconcilier (infinitive)
avoir + past participle (infinitive multiword-construction)
réconciliant (gerund participle present)
ayant + past participle (gerund multiword-construction participle present)
réconcilié (participle past)
réconcilie (first-person indicative present singular)
réconcilies (indicative present second-person singular)
réconcilie (indicative present singular third-person)
réconcilions (first-person indicative plural present)
réconciliez (indicative plural present second-person)
réconcilient (indicative plural present third-person)
réconciliais (first-person imperfect indicative singular)
réconciliais (imperfect indicative second-person singular)
réconciliait (imperfect indicative singular third-person)
réconciliions (first-person imperfect indicative plural)
réconciliiez (imperfect indicative plural second-person)
réconciliaient (imperfect indicative plural third-person)
réconciliai (first-person historic indicative past singular)
réconcilias (historic indicative past second-person singular)
réconcilia (historic indicative past singular third-person)
réconciliâmes (first-person historic indicative past plural)
réconciliâtes (historic indicative past plural second-person)
réconcilièrent (historic indicative past plural third-person)
réconcilierai (first-person future indicative singular)
réconcilieras (future indicative second-person singular)
réconciliera (future indicative singular third-person)
réconcilierons (first-person future indicative plural)
réconcilierez (future indicative plural second-person)
réconcilieront (future indicative plural third-person)
réconcilierais (conditional first-person singular)
réconcilierais (conditional second-person singular)
réconcilierait (conditional singular third-person)
réconcilierions (conditional first-person plural)
réconcilieriez (conditional plural second-person)
réconcilieraient (conditional plural third-person)
future of avoir + past participle (future indicative multiword-construction perfect)
conditional of avoir + past participle (conditional multiword-construction perfect)
réconcilie (first-person present singular subjunctive)
réconcilies (present second-person singular subjunctive)
réconcilie (present singular subjunctive third-person)
réconciliions (first-person plural present subjunctive)
réconciliiez (plural present second-person subjunctive)
réconcilient (plural present subjunctive third-person)
réconciliasse (first-person imperfect singular subjunctive)
réconciliasses (imperfect second-person singular subjunctive)
réconciliât (imperfect singular subjunctive third-person)
réconciliassions (first-person imperfect plural subjunctive)
réconciliassiez (imperfect plural second-person subjunctive)
réconciliassent (imperfect plural subjunctive third-person)
réconcilie (imperative second-person singular)
réconcilions (first-person imperative plural)
réconciliez (imperative plural second-person)

Learned borrowing from Latin reconciliō.

(accounting, transitive) to reconcile, to match up


facturation

fr-noun

facturation f (usually uncountable, plural facturations)


reliquat

(accounting) outstanding amount, balance


compte de résultat

compte de résultat m (plural comptes de résultat)

LL-Q150 (fra)-Lepticed7-compte de résultat.wav

Coordinate term: bilan

(accounting) income statement, P&L statement


EBE

excédent brut d’exploitation
excédent brut d'exploitation#French

(business, accounting) Initialism of excédent brut d’exploitation: GOS


autofinancement

autofinancement m (plural autofinancements)

(accounting, business) self-financing, self-funding


incorporel

fr-adj

incorporel (feminine incorporelle, masculine plural incorporels, feminine plural incorporelles)

incorporelle (feminine)
incorporels (masculine plural)
incorporelles (feminine plural)

Borrowed from Latin incorporālis. By surface analysis, in- + corporel.

immobilisation incorporelle


irrécouvrable

une créance irrécouvrable


encaissement

Coordinate term: décaissement

(finance, accounting) receipt, collection, cashing


réviseur

fr-noun

réviseur m (plural réviseurs, feminine réviseuse)


pièce justificative

pièce justificative f (plural pièces justificatives)


plan comptable

plan comptable m (plural plans comptables)


valeur ajoutée

valeur ajoutée f (plural valeurs ajoutées)

taxe sur la valeur ajoutée

(economics, finance, accounting) value added


flux de trésorerie

flux de trésorerie m (plural flux de trésorerie)

LL-Q150 (fra)-Lepticed7-flux de trésorerie.wav


masse salariale

masse salariale f (plural masses salariales)

(accounting) payroll (total sum of money paid to employees)


capital social

capital social m (usually uncountable, plural capitaux sociaux)

(business, accounting) share capital, capital stock


prix coûtant

prix coûtant m (usually uncountable, plural prix coûtants)

à prix coûtant

(trading, business, finance, accounting) cost price (cost to a manufacturer of producing an item, before any profit is taken)


prix de vente

Coordinate term: prix d’achat

(trading, business, finance, accounting) selling price (price at which an item is actually sold)


marge bénéficiaire

marge bénéficiaire f (plural marges bénéficiaires)

marge bénéficiaire nette


balance des paiements

balance des paiements f (plural balances des paiements)

(accounting, economics) balance of payments


grand livre

Coordinate term: livre-journal


exercice fiscal

exercice fiscal m (plural exercices fiscaux)

(law, finance, accounting) fiscal year, accounting year, financial year


exercice comptable

exercice comptable m (plural exercices comptables)

(law, finance, accounting) accounting period


RRR

(accounting) An initialism for the three types of commercial discounts: remise, rabais and ristourne.


note de crédit

note de crédit f (plural notes de crédit)

Coordinate term: note de débit


note de débit

LL-Q150 (fra)-Lepticed7-note de débit.wav

Coordinate term: note de crédit


prix d'achat

prix d’achat (canonical masculine)
prix d’achat (plural)

Coordinate term: prix de vente

(trading, business, finance, accounting) buying price, purchase price (price at which something is actually purchased)


solde débiteur

solde débiteur m (plural soldes débiteurs)

Coordinate term: solde créditeur


solde créditeur

solde créditeur m (plural soldes créditeurs)

Coordinate term: solde débiteur


livre-journal

livre-journal m (plural livres-journaux)

Coordinate term: grand livre

(accounting) journal (bound volume containing accounts of an individual's or organization's transactions)


actif immobilisé

actif immobilisé m (plural actifs immobilisés)

Coordinate term: actif circulant

(accounting) fixed asset (asset or property which cannot directly be converted into cash, such as land, buildings and machinery)


actif circulant

actif circulant m (plural actifs circulants)

Coordinate term: actif immobilisé

(accounting) current asset (asset which can reasonably be expected to be sold, consumed, or exhausted through the normal operations of a business within the current fiscal year)


état de synthèse

état de synthèse m (plural états de synthèse)


immobilisation corporelle

immobilisation corporelle f (plural immobilisations corporelles)

property, plant and equipment
property, plant and equipment

(accounting) long-term tangible asset, property, plant and equipment, PP&E, PPE (property of a business that is used to create more property, such as a factory that creates shoes)


inventaire permanent

inventaire permanent m (plural inventaires permanents)

Coordinate term: inventaire intermittent

méthode de l’inventaire permanent

perpetual inventory method, perpetual inventory system

continuous inventory
continuous inventory

(accounting) perpetual inventory, continuous inventory


inventaire intermittent

inventaire intermittent m (plural inventaires intermittents)

Coordinate term: inventaire permanent

méthode de l’inventaire intermittent


créance client

créance client f (plural créances clients)

(accounting, chiefly in the plural) account receivable (amount recorded as being owed by a customer for sales on credit)


dette fournisseur

dette fournisseur f (plural dettes fournisseurs)

(accounting, chiefly in the plural) account payable (amount of money that is owed by a customer to its suppliers of goods and services and is counted by the customer as a current unpaid debt)


opération d'exploitation

opération d’exploitation f (plural opérations d’exploitation)

opération d’ exploitation (canonical feminine)
opérations d’exploitation (plural)

Coordinate term: opération d’inventaire

operating activities
operating activities

(accounting, chiefly in the plural) day-to-day operation; operating activities


charge d'exploitation

charge d’exploitation f (plural charges d’exploitation)

charge d’ exploitation (canonical feminine)
charges d’exploitation (plural)


résultat d'exploitation

résultat d’ exploitation (canonical masculine)


coût fixe

Coordinate term: coût variable

(business, accounting, chiefly in the plural) fixed cost, overhead (cost of business which does not vary with output or sales)


coût variable

coût variable m (plural coûts variables)

Coordinate term: coût fixe

(business, accounting, chiefly in the plural) variable cost (cost that changes with the change in volume of activity of an organization)


mouvementer

mouvementer un compte.

(accounting, transitive) to activate, to use, to impact (an item, an account)


coût direct

Coordinate term: coût indirect

(business, accounting, chiefly in the plural) direct cost (cost that can be directly attributed to a cost object, such as a particular project, facility, function, service, or product)


coût indirect

coût indirect m (plural coûts indirects)

Coordinate term: coût direct

(business, accounting, chiefly in the plural) indirect cost (any cost that is not directly accountable to a cost object)


comptabilité de gestion

Coordinate term: comptabilité financière

management accounting
management accounting


immobilisation financière

immobilisation financière f (plural immobilisations financières)

(accounting) financial asset, long-term investment


immobilisation incorporelle

immobilisation incorporelle f (plural immobilisations incorporelles)

(accounting) intangible asset (any valuable property of a business that is not a physical by nature, including intellectual property, customer lists, and goodwill)


option d'achat

option d’achat f (plural options d’achat)

option d’ achat (canonical feminine)
options d’achat (plural)

(accounting) purchase option, option to buy, option to purchase


comptabilité d'engagement

comptabilité d’engagement f (uncountable)

comptabilité d’ engagement (canonical feminine)


comptabilité de trésorerie

comptabilité de trésorerie f (uncountable)


comptabilité financière

Coordinate term: comptabilité de gestion

financial accounting
financial accounting

(accounting) financial accounting (field of accounting concerned with the summary, analysis and reporting of financial transactions related to a business)


comptabilité d'exercice

comptabilité d’ exercice (canonical feminine)


cycle de vente

cycle de vente m (plural cycles de vente)


fonds de roulement

LL-Q150 (fra)-Lepticed7-fonds de roulement.wav

besoin en fonds de roulement


bilan fonctionnel

bilan fonctionnel m (plural bilans fonctionnels)


tableau d'amortissement

tableau d’amortissement m (plural tableaux d’amortissement)

tableau d’ amortissement (canonical masculine)
tableaux d’amortissement (plural)

(accounting, finance) depreciation schedule, amortization table


compte de régularisation

compte de régularisation m (plural comptes de régularisation)


unité de compte

unité de compte f (plural unités de compte)

(economics, finance, accounting) unit of account (standard numerical monetary unit of measurement of the market value of goods, services, and other transactions)


coût historique

coût historique m (plural coûts historiques)

(accounting) historical cost (the original nominal monetary value of an economic item)


actif incorporel

actif incorporel m (plural actifs incorporels)


actif corporel

actif corporel m (plural actifs corporels)

(accounting) tangible asset (any asset of a business that has physical form)


actif financier

actif financier m (plural actifs financiers)

(accounting) financial asset (non-physical asset whose value is derived from a contractual claim, such as bank deposits, bonds, and participations in companies' share capital)


provision technique

provision technique f (plural provisions techniques)

(accounting, insurance) technical provision


clé de distribution

clé de distribution f (plural clés de distribution)

(accounting) distribution key, allocation criterion


rapport de gestion

rapport de gestion m (plural rapports de gestion)

(accounting) management report, annual report


centre de coûts

centre de coûts m (plural centres de coûts)

Coordinate term: centre de profits

(business, management, accounting) cost centre


centre de profits

centre de profits m (plural centres de profits)

Coordinate term: centre de coûts

(business, management, accounting) profit centre


balance âgée

(accounting) aging balance, accounts receivable aging report, AR aging schedule


solde intermédiaire de gestion

solde intermédiaire de gestion m (plural soldes intermédiaires de gestion)

soldes intermédiaires de gestion (plural)

intermediate management balance
intermediate management balance

(business, accounting) intermediate management balance


résultat opérationnel

résultat opérationnel m (usually uncountable, plural résultats opérationnels)

résultat opérationnel courant, ROC


compte client

compte client m (plural comptes client or comptes clients)

comptes client (plural)
comptes clients (plural)

Coordinate term: compte fournisseur


créance douteuse

créance douteuse f (plural créances douteuses)

(accounting) bad debt; non-performing loan


unité de production

unité de production f (plural unités de production)

(management, accounting) production cost centre


charge indirecte

charge indirecte f (plural charges indirectes)

Coordinate term: charge directe


charge directe

charge directe f (plural charges directes)

Coordinate term: charge indirecte


frais généraux

(accounting, management) overhead (expense of a business not directly assigned to goods or services provided)


décaissement

Coordinate term: encaissement

(finance, accounting) disbursement, cash outflow, cash outlay, withdrawal


besoin en fonds de roulement

besoin en fonds de roulement m (plural besoins en fonds de roulement)

Coordinate term: fonds de roulement

working capital requirement
working capital requirement

(accounting) working capital requirement


BFR

Coordinate term: FR

besoin en fonds de roulement
besoin en fonds de roulement#French

(accounting) Initialism of besoin en fonds de roulement: WCR


marge commerciale

marge commerciale f (plural marges commerciales)

(business, accounting) the difference between sale price and purchase price


excédent brut d'exploitation

excédent brut d’exploitation m (plural excédents bruts d’exploitation)

excédent brut d’ exploitation (canonical masculine)
excédents bruts d’exploitation (plural)

gross operating surplus
gross operating surplus

(business, accounting) gross operating surplus, GOS


résultat courant

Coordinate term: résultat exceptionnel

résultat courant avant impôt

(finance, accounting) the sum of operating income and financial income


bilantaire

(accounting, relational) pertaining to the balance sheet


bilantiel

fr-adj

bilantiel (feminine bilantielle, masculine plural bilantiels, feminine plural bilantielles)

bilantielle (feminine)
bilantiels (masculine plural)
bilantielles (feminine plural)


compte de tiers

fr-noun

compte de tiers m (countable and uncountable, plural comptes de tiers)

pour compte de tiers


compte fournisseur

compte fournisseur m (plural comptes fournisseur or comptes fournisseurs)

comptes fournisseur (plural)
comptes fournisseurs (plural)

Coordinate term: compte client


balance clients

Coordinate term: balance fournisseurs

(accounting) the outstanding balance of accounts receivable at a point in time


compte de pertes et profits

compte de pertes et profits m (plural comptes de pertes et profits)

Coordinate term: bilan


pertes et profits

pertes et profits m (plural pertes et profits)

Ellipsis of compte de pertes et profits.

Coordinate term: bilan


état financier

état financier m (plural états financiers)

(accounting, chiefly in the plural) annual account


comptabilité fournisseurs

comptabilité fournisseurs f (uncountable)

Coordinate term: comptabilité clients


comptabilité clients

Coordinate term: comptabilité fournisseurs