This glossary will help you understand and visualize with some pictures some terms that are frequently used in business/management.
Agent
Noun
A person who does business for another person.
Example: I hired an agent to help me buy this company.
fr: Agent
Bankruptcy
Noun
A legal proceeding involving a person or a business that is unable to repay outstanding debts.
Example: This company didn't have enough money to pay all of its debts, therefore, they filed for bankruptcy.
fr: Faillite
Break even
Noun
Reach a point in a business venture when the profits are equal to the costs.
Example: The company made $500 profit, and it cost them $500 to make these products. Thus, they reached a break even point.
fr: Seuil de rentabilité
Budget
Noun
An estimate, often itemized, of expected income and expense for a given period in the future.
Example: Since I'm travelling around the world next summer, I made a budget to cover all of my expenses.
fr: Budget
Company
Noun
A business organization that makes, buys, or sells goods or provides services in exchange for money.
Example: Apple is a company.
fr: Compagnie
Consumer
Noun
A person who buys goods and services.
Example: I bought the new iPhone 13. Thus, I am a consumer.
fr: Consommateur
Contract
Noun
A formal agreement between two or more parties. A document that states the terms of such an agreement. The branch of law treating of contracts.
Example: When I bought my phone, I didn't pay in one full payment. Thus, I signed a 2-year contract saying that I will pay the phone and the services for that period. If I choose to switch my phone before, I will pay a penalty.
fr: Contrat
Cost
Noun
To estimate the price of making a product.
Example: The cost of producing a cellphone is $500.
fr: Le coût
Credit
Noun
The ability to obtain goods or services before payment, based on the trust that payment will be made in the future.
Example: The bank gave me a $100 000 credit for me to buy this house. Thus, I owe the bank $100 000.
fr: Un crédit
Discount
Noun
A deduction from the usual cost of something.
Example: I bought this car because I had $1 000 discount.
fr: Rabais
Distribution
Noun
The delivering of products to end-users.
Example: The company guaranteed the distribution of my motorcycle before Monday.
fr: Distribution
Downsizing
Noun
Making a company smaller by eliminating staff positions through lay-offs.
Example: I lost my job because my company went through a downsizing process.
fr: Une réduction des effectifs
Employer
Noun
A person or business that employs one or more people, especially for wages.
Example: In 2021, Walmart had 2.3 million employee, therefore, they were the biggest employer in the world.
fr: Employeur
Incentive
Noun
A thing that motivates or encourages one to do something.
Example: My boss gave me $500 as an incentive to keep working with him.
fr: Incitation
Profit
Noun
A financial gain, especially the difference between the amount earned and the amount spent in buying, operating, or producing something.
Example: Since it cost me $1,99 to make this item, and I sold it at $5,99, I made a profit of $4,00.
fr: Profit
Purchase
Noun
Acquisition through the payment of money or its equivalent.
Example: I purchased this car.
fr: Achat
Refund
Noun
To give money back.
Example: My lettuce was rotten, therefore, I asked the chaser for a refund.
fr: Remboursement
Salary
Noun
A fixed amount periodically paid to a person for regular work or services.
Example: Since I'm working for this company, I'm earning a salary.
fr: Salaire
Share
Noun
A unit for the capital or stock of a company.
Example: I bought a share of Tesla on the stock market. The symbol is tsla.
fr: Une action
Tax
Noun
A compulsory contribution to state revenue, levied by the government on worker's income and business profits or added to the cost of some goods, services, and transactions.