Person skilled in the recording and reporting of financial transactions.
Example: Almost every transaction recorded by the ACCOUNTANT will involve cash sooner or later.
en: Comptable
Asset
Noun
An item of property owned by a person or company, regarded as having value and available to meet debts, commitments, or legacies.
Example: The reality is that a house is a risky ASSET.
en: Actif
Bank loan
Noun
Money borrowed from a bank
Example: A BANK LOAN also increased the overall cash flow available for the company's use.
en: Crédit bancaire
Budget
Noun
An estimate, often itemized, of expected income and expense for a given period in the future
Example: Each enterprise is carefully monitored, compared to the BUDGET, compared to last years performance and discussed at board meetings about short term and long term plans for each enterprise.
en: Budget
Cash flow
Noun
The total amount of money being transferred into and out of a business, especially as affecting liquidity.
Example: A firm increases dividends payout is sending an expensive but credible signal to the market as demonstrating its confidence to obtain higher future CASH FLOW, in such a way that it can sustain the permanently higher dividends without increasing the bankruptcy possibility.
en: Des flux de trésorerie
Commodities
Noun
A raw material or primary agricultural product that can be bought and sold, such as copper or coffee.
Example: The government increased prices on several basic commodities like gold and silver.
en: Produits de base
Credit
Noun
The ability of a customer to obtain goods or services before payment, based on the trust that payment will be made in the future.
Example: The group can't get credit to buy farming machinery.
en: Crédit
Debt
Noun
Something, typically money, that is owed or due.
Example: To gain the lasting confidence of financial markets, households and enterprises, governments may need to subject themselves to permanent constraints on deficits, borrowing, or DEBT.
en: Dette
Down payment
Noun
An initial payment made when something is bought on credit.
Example: If a house costs $300,000 and the buyer provides $50,000 toward that purchase price, with a bank providing the remaining $250,000, the $50,000 is the down payment. It is equal to 16.7 percent of the purchase price.
en: Le premier versement
Equity
Noun
The value of the shares issued by a company.
Example: If you own a home that's worth $200,000 and you have a mortgage of $50,000, the equity in the home would be worth $150,000.
en: Les fonds
Fixed costs
Noun
Business costs, such as rent, that are constant whatever the quantity of goods or services produced.
Example: Assume your fixed cost of getting the plane off the ground is $1300, so you've got a total cost of $1420 and revenue of $1500.
en: Coût fixe
Gross profit
Noun
Gross profit is the amount a company has remaining after deducting costs related to manufacturing and selling of products and services.
Example: A typical luxury car makes a gross profit of around 15-20 percent of its sales price.
en: Bénéfice brut
Interest
Noun
Money paid regularly at a particular rate for the use of money lent, or for delaying the repayment of a debt.
Example: Meanwhile, interest rates on home loans are flirting with 8%, up from about 6.94% during this same time last year.
en: Intérêt
Investment
Noun
The action or process of investing money for profit or material result
Example: You'll be able to earn an average rate of return of 8% on your investments.
en: Investissement
Liquidity
Noun
The availability of liquid assets to a market or company.
Example: With liquidity so low, share prices began to wildly fluctuate.
en: Liquidité
Loan
Noun
Something lent or furnished on condition of being returned, especially a sum of money lent at interest:
Example: A $1000 loan at 10 percent interest.
en: Prêt
Profit
Noun
A financial gain, especially the difference between the amount earned and the amount spent in buying, operating, or producing something.
Example: From mid-2019 to mid-2020, StarTech paid $30 billion in dividends, amounting to 14% of profits.
en: Profit
Purchase
Verb
Acquire (something) by paying for it; buy.
Example: The car was an expensive purchase
en: Achat
Salary
Noun
A fixed regular payment, typically paid on a monthly or biweekly basis, made by an employer to an employee
Example: He received a salary of $29,000
en: Salaire
Stock
Noun
The capital raised by a business or corporation through the issue and subscription of shares.
Example: The stock closed at $253, more than double the $120 the price at which the company and its bankers initially valued them.
