This glossary can help student to learn some important word from the business industry.
Accounts Payable
noun
the amounts in a company's accounts that show money that it owes, for example to suppliers
Example: Accounts payable were $676 million lower than of the middle of this year compared to a year ago.
fr: Comptes à payer
Assets
noun
something valuable belonging to a person or organization that can be used for the payment of debts
Example: When it was obvious the company was going bankrupt, the government ordered all of their assets to be frozen.
fr: actif
Balance Sheet
noun
a statement that shows the value of a company's assets (= things of positive value) and its debts
Example: He points out that the company has the strongest balance sheet among all the farm-machinery giants.
fr: bilan
Benchmark
noun
a level of quality that can be used as a standard when comparing other things
Example: Her outstanding performances set a new benchmark for singers throughout the world.
fr: Référence
Cash Flow
noun
the amount of money moving into and out of a business
Example: Small traders often have short-term cash-flow problems.
fr: Des flux de trésorerie
Employee Turnover
noun
the rate at which employees leave a company and are replaced by new employees
Example: Faced with high employee turnover, many restaurants are reluctant to provide health benefits to hourly employees.
fr: Rotation des employés
Equity
noun
the value of a company, divided into many equal parts owned by the shareholders, or one of the equal parts into which the value of a company is divided
Example: He sold his equity in the company last year.
fr: part d'une entreprise
Fiscal year
noun
a period of twelve months (not always January 1st to December 31st) for which a government or business plans its management of money
Example: He expects earnings for the fiscal year ending next March to rise to 45 to 50 cents a share.
fr: Exercice fiscal
GAAP
noun
Generally Accepted Accounting Principles: the rules that companies must follow when they give financial information
Example: Under US GAAP accounting rules, the company's earnings fell to a $1.1 billion loss.
fr: Principes comptables généralement reconnus
Golden Parachute
noun
a large payment made to someone who has an important job with a company when that person is forced to leave their job
Example: Investors voted against a golden parachute which could have netted the chief executive up to $36 million if he was fired.
fr: prime de départ
Insider
noun
someone who is an accepted member of a group and who therefore has special or secret knowledge or influence
Example: According to insiders, the committee is having difficulty making up its mind.
fr: personne d'influence
Liabilities
noun
the responsibility of a person, business, or organization to pay or give up something of value
Example: The business has liabilities of $5 million.
fr: Passifs
Line Manager
noun
one of the managers who are responsible for the most important activities of a large company, such as production
Example: Often those people on sick leave would just be left alone with little or no contact from their line manager.
fr: Gestionnaire de ligne
Non-Disclosure Agreement
noun
an agreement not to make something known, often required before a business negotiation can start
Example: In some cases, clients require these temporary professionals to sign non-disclosure agreements.
fr: Accord de non-divulgation
Return On Investments
noun
the profit from an activity for a particular period compared with the amount invested in it
Example: Weekly sales are running well-ahead of the levels required for a 25% return on investment.
fr: Retour sur investissement
Revenue
noun
the income that a government or company receives regularly
Example: Taxes provide most of the government's revenue.
fr: Revenu
Senior Manager
noun
Senior Managers are responsible for the overall operations and profitability of a company or institution
Example: The company's senior manager is considering a listing one of the several others stocks exchanges.
fr: Directeur principal
Subject Matter Expert
noun
A subject matter expert (SME) is an individual with a deep understanding of a particular process, function, technology, machine, material, or type of equipment.
Example: you should ask an expert in the matter in order to make your business plan well
fr: Expert en la matière
Variable Expenses
noun
Variable expenses are those business expenses which vary depending on the volume of business, sales, or the volume of transactions.
Example: the variable costs are much greater since we sold twice as much as the previous month
fr: Charges variables
Vision
noun
the ability to imagine how something could develop in the future, or the ideas that come from imagining in this way
Example: There's a lack of leadership, a lack of vision, and a lack of organization in the industry as a whole.
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