Hi, my name is Noémie and I study Social Sciences in Administration at Montmorency College in Laval.It's my second year and it's my last session studying Social Sciences.The glossary that I made will help to understand the meaning of the word finance and what surrounds it.It's a term that's associated with banking, debt, credit, money, and investments.The basic concepts of finance comes from micro and macro economic theories.Also, one of the most important themes of this field of study is the time value of money.My glossary has 20 terms from finance-glossary.com, moneycontrol.com and financial terms from BMO.I would like from the readers to learn new terms from the finance category, so they can expand their knowledge.
accounts receivable
noun
Money owed to a company by its debtors.
en: comptes débiteurs
assets
noun
Property owned by a person or company, regarded as having value and available to meet debts, commitments, or legacies.
en: les actifs
balance sheets
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.
binary options
noun
“A financial product where the buyer receives a payout or loses their investment, based on if the option expires in the money. Binary options depend on the outcome of a "yes or no" proposition, hence the name "binary.".” (https://g.co/kgs/p6Yz4R)
en: options binaires
business plan
noun
A document setting out a business's future objectives and strategies for achieving them.
en: plan d'affaires
capital
noun
Wealth in the form of money or other assets owned by a person or organization or available or contributed for a particular purpose such as starting a company or investing.
en: capitale
cash flow
noun
The total amount of money being transferred into and out of a business, especially as affecting liquidity.
en: flux de trésorerie
cash flow statement
noun
“ financial accounting, a cash flow statement, also known as statement of cash flows, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities.” (https://g.co/kgs/e4L1k8)
en: état des flux de trésorerie
debit
noun
An entry recording an amount owed, listed on the left-hand side or column of an account.
en: débit
debt
noun
Something, typically money, that is owed or due.
en: dette
gearing
noun
The ratio of a company's loan capital (debt) to the value of its ordinary shares (equity); leverage.
en: la relation, ou ratio, de la dette d'une entreprise aux capitaux propres
gross income
noun
“Gross income is the sum of all wages, salaries, profits, interest payments, rents, and other forms of earnings, before any deductions or taxes”. (https://g.co/kgs/AQhMTM)
en: revenu brut
liabilities
noun
A thing for which someone is responsible, especially a debt or financial obligation.
en: Passifs
money markets
noun
“Part of stock markets in which short term financial obligations are bought and sold. These include treasury bills and other federal government debts of up to three years.” (https://g.co/kgs/UKFhQS)
en: marchés monétaires
profit and loss statement
noun
“An income statement or profit and loss account is one of the financial statements of a company and shows the company’s revenues and expenses during a particular period. It indicates how the revenues are transformed into the net income or net profit.” (https://g.co/kgs/Tk5VaM)
en: compte de résultat
profit margin
noun
The amount by which revenue from sales exceeds costs in a business.
en: marge bénéficiaire
receivables
noun
Amounts owed to a business, regarded as assets.
en: créances
shares
noun
One of the equal parts into which a company's capital is divided, entitling the holder to a proportion of the profits.
en: actions
tax declaration
noun
“A statement made to the tax authorities about the earnibg during a particular year. It is used to calculate how much tax an individual will have to pay in a particular year.” (https://definitions.uslegal.com/t/tax-declaration/)
trade finance
noun
“ Trade finance signifies financing for trade, and it concerns both domestic and international trade transactions.” (https://g.co/kgs/UaoNBg)