This allows for a larger vocabulary in English in the field of accounting.
Accounting software
noum
Accounting software is a computer program that assists bookkeepers and accountants in recording and reporting a firm's financial transactions. The functionality of accounting software differs from product to product. Larger firms may choose to implement a customized solution that integrates a vast amount of data from many different departments. Small firms often choose an off-the-shelf product.
Example: Accounting software is becoming more popular (Caterer and Hotelkeeper, 2006).
fr: Logiciel de comptabilité
AIDA
acronym
The AIDA model is just one of a class of models known as hierarchy of effects models or hierarchical models, all of which imply that consumers move through a series of steps or stain a behavioural (doing e.g. purchase or trial) stage.
Example: To be effective the marketing communications should follow the AIDA model.
fr: AIDA
Amortization
noum
The action or process of gradually writing off the initial cost of an asset.
Example: In 2003, the value of fixed asset after depreciation and amortization increased to £1,498 million, compared with £1,491 million in 2002.
fr: Amortissement
Assets
noum
the items on a balance sheet showing the book value of property owned
Example: This way of raising capital is costly, as loans will involve interests and there is a need to budget for repayments over time, which adds to the concerns of the company as failure to pay can ultimately mean losing the assets set as securities.
fr: actif
B2B
phrase
Business-to-business (B2B), also called B-to-B, is a form of transaction between businesses, such as one involving a manufacturer and wholesaler, or a wholesaler and a retailer.
Example: The application of e-collaboration in this delivery company is the b2b (business to business) collaboration.
fr: B2B
B2C
phrase
The term business-to-consumer (B2C) refers to the process of selling products and services directly between a business and consumers who are the end-users of its products or services. Most companies that sell directly to consumers can be referred to as B2C companies.
Example: Choosing the most relevant e-communication tools is important for companies to cut down the latency and overhead in b2c (business to consumer) interaction and find the right consumer at the right time in an appropriate and efficient way.
fr: B2C
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: Finally, an evaluation of the balance sheet and relevant Ratios is also taken into account.
fr: Bilan
Charge
noun
to impose or record as financial obligation
Example: No recommendations have been made on the price that the A-Z Cloth UK should charge the customer.
fr: charge
Commission
noun
a fee paid to an agent or employee for transacting a piece of business or performing a service
especially : a percentage of the money received from a total paid to the agent responsible for the business
Example: It would be a good idea work with distributors on a commission basis to begin with.
fr: Commission
Consumer
noun
One that consumes, especially one that acquires goods or services for direct use or ownership rather than for resale or use in production and manufacturing.
Example: Sales are susceptible to changes in consumer demand, changes in competitor pricing and an array of other external factors, meaning production may not always equal sale levels.
fr: Consommateur
Data Entry/Processing
noun
Data processing, also known as data entry or information processing, is the act of entering information into a computer.
Example: Data processing product applications (data entry) had 57% of the total application market in 1995 and are forecast to grow at 11.6%.
fr: Saisie / traitement des données
Decision-Maker
noun
a person who makes important decisions.
"she is one of the key decision-makers within the department on energy issues"
Example: If the weaknesses significantly lower its performance, decision\-maker must consider actions to overcome the weakness.
fr: Décideur
Immobilization
noun
A fixed asset is an identifiable element of the patrimony (separable from the activities, capable of being transferred and valued with satisfactory reliability) having a positive economic value for the entity and which serves the activity in a sustainable way and is not consumed by the first use.
fr: Immobilisation
Margin
noun
Margin is the money borrowed from a brokerage firm to purchase an investment. It is the difference between the total value of securities held in an investor's account and the loan amount from the broker.
Example: Divide management team into individual responsibilities for each element of marketing mix Don't spend whole budget if returns don't cover the costs Target market where a bigger profit margin is obtainable Forecasting is an inexact science and should be relied upon cautiously Need to target consumers on three dimension, psychological, functional and economic Report Contents: List of Figures and Appendices 1.
fr: Marge
Product
noun
an article or substance that is manufactured or refined for sale.
Example: Introducing a new product requiring only 700 hours of vat time a week would not require an increase in production capacity.