Accounting glossary

15 Accounting and Management terms

Bank deposit: noun; Transaction which consists of depositing money in a bank account.; fr: dépôt bancaire
Credit: noun; Operation by which a legal or natural person makes a good available to another, with the payment of interest.; fr: Crédit
Debt: noun; Sum of money that a legal or natural person is required to repay to another.; fr: Dette
Discount: noun; It is a deduction from the normal cost of something, usually a product or service.; fr: remise
Dividend: noun; A portion of a company's profits goes to its shareholders depending on the amount and type of shares they hold.; fr: Dividende
Income: noun; Amount received by a legal or natural person, which results from its activities or its capital.; fr: revenu
Interest rate: noun; Percentage applied to an amount of money, invested or borrowed, for a specified period.; fr: taux d'intérêt
Investor: noun; Natural or legal person who allocates his savings to an investment.; fr: investisseur
Loan: noun; The act of temporarily using the property of another legal or natural person, usually funds, under conditions.; fr: prêt
Profit: noun; Amount of money released from calculating the difference between a business's revenues and costs.; fr: profit
Profit margin: noun; Indicator of a company's profitability, calculated by removing the costs linked to the sale price of a good or a service.; fr: marge bénéficiaire
Purchase: Noun; Acquisition by a natural or legal person of a good, a right, a product or a service, for an agreed price.; fr: Achat
Sale: noun; Transfer, by a natural or legal person, of a right, a product or a service, to a buyer, for an agreed price; fr: vente
Shareholder: Noun; Natural or legal person who owns a part of the capital of a company in the form of one or more shares.; fr: Actionnaire
Spreadsheet: noun; Accounting register with the data which constitutes the summary of a financial statement.; fr: chiffrier