Formal record that represents, in words, money or other unit of measurement, certain resources, claims to such resources, transactions or other events that result in changes to those resources and claims.
Example: I need to creat my company account.
fr: compte
Accountant
noun
Person skilled in the recording and reporting of financial transactions.
Example: I'm studying to be an accountant.
Acquisition
Noun
One company taking over controlling interest in another company.
Example: My boat is my last aquisition.
fr: Acquisition
Asset
Noun
Anything the company owns that has monetary value. These are listed in order of liquidity, from cash (the most liquid) to land (least liquid).
Example: I lost a lot of assets this year,
fr: Actif
Budget
noun
Financial plan that serves as an estimate of future cost, REVENUES or both.
Example: I need to respect my budget.
fr: Budget
Interest
Noun
Payment for the use or forbearance of money.
Example: The higher the loan, higher are the interest.
fr: Intérêt
Inventory
Noun
Tangible property held for sale, or materials used in a production process to make a product.
Example: I need to count my inventory to place an order.
fr: Inventaire
Invoice
Noun
Bill prepared by a seller of goods or services and submitted to the purchaser.
Example: I received an invoice from my phone company.
fr: Facture
Journal Entry
Noun
A notation in the GENERAL JOURNAL. It records a single transaction.
Example: As an accountant, I need to make sur my journal entry is right.
fr: Entrée de journal
Lease
Noun
Conveyance of land, buildings, equipment or other ASSETS from one person (LESSOR) to another (LESSEE) for a specific period of time for monetary or other consideration, usually in the form of rent.
Example: I signed my lease for a year.
fr: Bail
Margin
Noun
Excess of selling price over the unit cost.
Example: I make a high margin from this item.
fr: Marge
Money
Noun
a current medium of exchange in the form of coins and banknotes; coins and banknotes collectively.
Example: Mom, can I get some money for popcorn?
fr: Argent
Net Income
Noun
Excess or DEFICIT of total REVENUES and GAINS compared with total expenses and losses for an ACCOUNTING period.
Example: This year, my net income is 105 000,00$.
fr: Revenu net
Period
Noun
An interval of time with a specified length or characterized by certain conditions
Example: I just ended the first period of the financial year.
fr: Période
Plant
Noun
A building or group of buildings where something is made or processed; factory.
Example: We are opening a new plant in Thetford Mines.
fr: Usine
Profit
Noun
Positive difference that results from selling products and services for more than the cost of producing these goods.
Example: I make more profit on this item.
fr: Profit
Projection
Noun
Prospective FINANCIAL STATEMENTS that include one or more hypothetical assumptions.
Example: Next years projection is high.
fr: Projection
Quantity
Noun
An amount or number.
Example: You have a high quantity of complaints for this employe.
fr: Quantité
Sale
Noun
Any exchange of goods or services for money.
Example: I've reached my sales objectives for the week.
fr: Vente
Tax
Noun
Charge levied by a governmental unit on income, consumption, wealth, or other basis.
