Accounting glossary

15 Accounting glossary terms

Accounting
Noun
Technique of accounting and recording of the economic activities of a company or a person for personal purposes.
fr: Comptabilité
Banks deposit
Noun
When a person is going to carry a sum of money in a bank account.
fr: Dépôt bancaire
Bill
Noun
Receipt of a purchase or sale of a product or service, and which explains the nature of the purchase and sale plus the total price of the purchases.
fr: Facture
Business
Noun
Organization that offers products or services to clients to meet their professional and personal needs.
fr: Entreprise
Client
Noun
Person who buys a good or a service and will have to pay it to the company.
fr: Client
Credit agreement
Noun
Contract by which a person makes money available to another person with a promise of repayment within a specified period.
fr: Contrat de crédit
Debt
Noun
Amount of money that one person or business is required to repay to another.
fr: Dette
Deficit
Noun
The difference between expenses and income which gives a negative balance in an account or financial statement.
fr: Déficit
Dividend
Noun
Part of the profit a corporation pays out to its shareholders depending on the amount and type of shares they hold.
fr: Dividende
Income
Noun
Amounts raised by a person or a networked company, which revealed its activities from its capital.
fr: le revenu
Interest rate
Noun
Percentage applied to a sum of money, which can be invested or borrowed, for a period that has been fixed.
fr: Taux d'intérêt
Money loan
Noun
The action of temporarily making money available to another person or company, according to reestablished contractual conditions.
fr: Prêt d'argent
Purchase
Noun
Acquisition, by a person or a company, of a product, or of a service, at a price which suits him.
fr: Achat
Salary
Noun
Amount of money from a company that regularly pays a salaried employee for their work.
fr: Salaires
Turnover
Noun
Sum of sales and services provided by an enterprise during a given period.
fr: Chiffre d'affaires