A payment made or an entitlement available in accordance with a wage agreement, an insurance policy, or a public assistance program.
Example: Your spouse may be eligible to claim your benefits from the Social Security Administration upon your death.
fr: Avantages
Bill of lading
Phrase
A document issued by a carrier to a shipper, listing and acknowledging receipt of goods for transport and specifying terms of delivery.
Example: The buyer must present the bill of lading in order that the goods can be released.
fr: Connaissement
Bookkeeping
Verb
The activity or occupation of keeping records of the financial affairs of a business.
Example: All bookkeeping was handled by an accounting firm.
fr: Livre de compte
Budget
Noun
An estimate of income and expenditure for a set period of time.
Example: The project went over budget because of a miscalculation at the planning stage.
fr: Budget
Business
Noun
A person, partnership, or corporation engaged in commerce, manufacturing or a service; profit-seeking enterprise or concern.
Example: Our firm does a lot of business with overseas' customers.
fr: Entreprise
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.
Example: Rates of return on invested capital were high.
fr: Capital
Cash flow
Phrase
The amount of money the company has on hand to pay of its operating expenses.
Example: Small traders often have short-term cash-flow problems.
fr: La marge brute d'autosufinancement
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: A contract of employment.
fr: Contrat
Cooperative
Noun
A farm, business or other organization that is owned and run jointly by its members, who share the profits or benefits.
An association of individuals, having a continuous existence independent of its members and with powers an liabilities distinct from those of its members.
Example: She didn't want to work for a big corporation where everything was so impersonal.
fr: Corporation
Credit
Noun
The ability to obtain goods or services before payment, based on the trust that payment will be made in the future.
Example: They decided to buy the car on credit.
fr: Credit
Debt
Noun
Something, typically money, that is owed or due.
Example: He managed to pay off his debts in two years.
fr: Dette
Dividend
Noun
A portion of a company's earnings which is paid to the shareholders or stockholders on a quarterly or annual basis.
Example: In addition to their salary, employees receive a profit-related dividend.
fr: Dividende
Investment
Noun
Money committed or property acquired for future income.
Example: People are worried about inflation biting into their savings and investments.
