My name is Isabelle. I have just entered the program, but I worked for many years as an accountant. I created this glossary to overcome the lack of vocabularies that I had in the field of administration. I will include as many terms as I can to be more fluid in the future. I used google translation and a web site "cgap.org" to help me find words from the field of administration and accounting and translate them. I want this glossary to help as many people as possible to know the vocabulary related to accounting.
accounting software
noun
Accounting software describes a type of application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, journal, general ledger, payroll, and trial balance.
Example: He has been involved in designing accounting software, so there will be no dependence on outside accountants.
en: logiciel de comptabilité
asset
noun
Property owned by a person or company, regarded as having value and available to meet debts, commitments, or legacies.
Example: It is clear from the oral evidence provided by the Claimant that when he seeked to recover his money, he approached the Defendant on the basis that he was ready to forgo any increase in value of the property and was prepared to liquidate his asset in order to get his money back.
en: actif
balance sheet
noun
A statement of the assets, liabilities, and capital of a business or other organization at a particular point in time, detailing the balance of income and expenditure over the preceding period.
Example: The financial and business performance analysis of Bodycote will be initially based on the Consolidated Income Statement, the Consolidated balance sheet and the Consolidated Cash Flow Statement of the company.
en: bilan
binder
noun
A cover for holding loose sheets of paper, magazines, etc., together.
Example: Could it simply be papers in a binder?
en: classeur
doubtful account
noun
A doubtful account or doubtful debt is an account receivable that might become a bad debt at some point in the future.
Example: This client has officially become a doubtful account.
en: créances douteuses
financial forecasting
noun
A financial forecast is an estimate of future financial outcomes for a company or project, usually applied in budgeting, capital budgeting and / or valuation.
Example: According to financial forecasting, this product should have been more profitable.
en: prévisions financières
financial statements
noun
Financial statements are written records that convey the business activities and the financial performance of a company.
Example: Financial control is used to monitor the financial performance of an organisation using financial statements; they tell managers where the organisation stands financially and indicate possible future problems.
en: états financiers
financial year
noun
A year as reckoned for taxing or accounting purposes; fiscal year.
Example: Should the farm be proved as efficient, then my intention would be to reinvest the cash surplus into the farm again, hopefully to double the cash surplus produced in the next financial year.
en: année financière
general ledger
noun
The main accounting record of a company or organization.
Example: Management accountants felt pressure to integrate cost accounts with the general ledger.
en: grand livre
income statement
noun
Also known as the profit and loss statement or the statement of revenue and expense, the income statement primarily focuses on the company's revenues and expenses during a particular period.
Example: The three main financial statements are the Balance Sheet, the Cash Flow statement, and the income statement.
en: État des résultats
income tax
noun
Tax levied by a government directly on income, especially an annual tax on personal income.
Example: For instance, the personal income tax, especially on shareholders, which actually comes from company profits.
en: impôt sur le revenu
liabilities
noun
A thing for which someone is responsible, especially a debt or financial obligation.
Example: Jolly SU has no loan history and therefore has no liabilities in the form of loan repayments.
en: passifs
miscellaneous expenses
noun
Miscellaneous expenses are defined by the IRS as any write off that doesn't fit into one of their tax categories. Small business owners can claim these expenses to reduce their taxable income.
Example: Miscellaneous expense examples include clothes, a computer, equipment, a work uniform and work boots, with some exceptions.
en: frais divers
organization chart
noun
A graphic representation of the structure of an organization showing the relationships of the positions or jobs within it.
Example: It should be noted, however, that an organization chart is but one aspect of the matter.
en: organigramme
payroll
noun
A list of a company's employees and the amount of money they are to be paid. The total amount of wages and salaries paid by a company to its employee.
Example: Mainly, three tax rates influence the gap between the producer and consumer real wage: payroll taxes, income taxes and consumer price taxes.
en: paie
purchase
noun
The action of buying something.
Example: In hindsight, preferring indirect advertising was a mistake as our team tried to influence our buyers' future purchase without building Innotech's brand name in the present.
en: achat
purchase order
noun
A purchase order (PO) is an official document that buyers send to sellers to document the sale of products and services to be delivered at a late date.
Example: One of their carriers simply picks the monitors up at night, matches them up with the PCs by purchase order, and the next day delivers them to the customers.
en: bon de commande
recovery
verb
In finance the term recovery refers to collection of amount due.
Example: The final evidence in favour of the arrangements being simply a loan according to the judge is the content of the e-mails sent to the Defendant where the Claimant was asking for recovery of his money.
en: recouvrement
shareholder
noun
An owner of shares in a company.
Example: Persuasion of Allisgood plc's shareholders becomes important here, and also, the fact that there is a single major shareholder, will make his persuasion even more crucial as he can greatly affect to the acceptance and rejection of the plans.
en: actionnaire
trial balance
noun
A statement of all debits and credits in a double-entry account book, with any disagreement indicating an error.
Example: However, an adjustment is made to the trial balance for financial statement purposes.
