This is a Business English Glossary that mainly includes daily used business English vocabularies.
audit
noun or verb
an official examination of financial accounts
Example: The organization’s financial statements have been audited.
fr: vérification des comptes
backer
noun
a person who supports someone or something, especially with money
Example: She needs backers for a new business venture.
fr: commanditaire
balance sheet
noun
a written statement showing the amount of money and property that a company has and listing what has been received and paid out
Example: This balance sheet provides provisional population estimates from 2014 onwards.
fr: bilan
board of directors
noun
the group of people who shareholders choose to manage a company or organization
Example: The company opted not to borrow money and, in 1926, the board of directors voted to liquidate the company.
fr: Conseil d'Administration
bonus
noun
an extra amount of money that is added to a payment, especially to somebody’s wages or salary as a reward
Example: HSBC has increased bonus payouts for its chief executive after fourth-quarter profits more than doubled on the back of a jump in mortgage and loan costs for its borrowers.
fr: bonus
break-even point
noun
the point at which a business starts to make as much money as it has spent on a particular product, activity, etc
Example: We have calculated that our break-even point would be 9,000 units sold.
fr: seuil de rentabilité
consumerist
adjective
relating to a society in which a lot of goods are sold to individuals, and this activity is very important to the economy
Example: Today's consumerist economy sustains profitability by creating needs.
fr: consumériste
cryptocurrency
noun
a digital currency produced by a public network, rather than any government, that uses cryptography to make sure payments are sent and received safely
Example: This way the value of cryptocurrency is measured on popular demand and by the trust in a currency.
fr: crypto-monnaie
dividend
noun
an amount of the profits that a company pays to people who own shares in the company
fr: dividende
endorse
verb
to appear in an advertisement, saying that you use and like a particular product
Example: They paid $2 million to the world champion to endorse their new aftershave.
fr: endosser
franchise
noun
a right to sell a company's products in a particular area using the company's name
Example: The Commission felt the company were overbidding and gave the franchise to their competitors instead.
fr: franchise
gross margin
noun
a company’s profit from selling goods or services in a particular period before costs not directly related to producing them
Example: The software company has $30 million in revenues, 80% gross margin, and 5% pretax profit.
fr: marge brute
income stream
noun
a regular supply of money that comes from something such as an investment or business
Example: There would be an attractive income stream from renting out part of the property.
fr: revenu régulier
Initial Public Offering (IPO)
noun
the first sale of a company's shares to the public
Example: The Chinese developer plans to launch a $1bn initial public offering in Hong Kong next month.
fr: introduction en bourse
invoice
noun
a document showing how much you owe
Example: The current trend is to pay the invoice immediately before it is due or when it is overdue.
fr: fracture
liability
noun
legal responsibility
Example: We cannot accept any liability for changes to the reservations.
fr: responsabilité
lucrative
adj
bringing in a lot of money; profitable
Example: China has become a lucrative market for them, but they have already lost market share to domestic competitors as Chinese EV sales skyrocketed.
fr: lucratif
merge
verb
to combine or join together
Example: They decided to merge the two companies into one.
fr: fusionner
mortgage
noun
a legal agreement by which a bank or similar organization lends you money to buy a house, etc., and you pay the money back over a particular number of years; the sum of money that you borrow
Example: In comparison, public pension funds invest more in real estate, primarily through direct investments and mortgage loans for their employees.
fr: emprunt immobilier
outflow
noun
the amount of money that leaves a company, industry, or country during a particular period
Example: On the following day SVB anticipated "even greater outflows" and so "panic prevailed among SVB's remaining depositors".
fr: sortie d'argent
outsourcing
noun
the process of arranging for somebody outside a company to do work or provide goods for that company
Example: The biggest benefits are gained by completely outsourcing your customer services.
fr: externalisation
overheads
noun
regular costs that you have when you are running a business or an organization, such as rent, electricity, wages, etc.
Example: High overheads mean small profit margins.
fr: frais généraux
patent
noun
the official legal right to make or sell an invention for a particular number of years
Example: In 1880 Alexander Graham Bell was granted a patent on an apparatus for signalling and communicating called a Photophone.
fr: brevet
rebate
noun
a part of a payment which is given back to the person paying it
Example: China’s Dongfeng Motor and the provincial government of Hubei are jointly offering rebates of up to around $13,000 on some of its cars.
fr: remise
stake
noun
money that somebody invests in a company
Example: TikTok says US threatens ban if China stake not sold.
fr: participation
terms and conditions
noun
rules that you must agree to when you make a contract or an official agreement
Example: Read the terms and conditions carefully before signing the contract.
fr: modalité
trustee
noun
a person or organization legally chosen to work alone or as part of a group to manage money or property for others
Example: She was invited to become a trustee for her local wildlife charity.
fr: fiduciaire
venture
noun
an undertaking or scheme that involves some risk
Example: It is a truly exciting creative venture which already has clearly affected and influenced everyone who is involved.