This glossary is on management, accounting and finance words. It will help understand complecated words that I have to use in my field of study.
Asset allocation
Noun phrase
The strategy of distributing investments among various asset categories (such as stocks, bonds, and real estate) to balance risk and reward.
Example: Smart asset allocation helps investors manage risk while aiming for steady returns.
fr: Allocation d'actifs
Auditing
Noun (gerund form of the verb "audit")
The systematic examination and verification of financial records and statements to ensure accuracy, compliance, and transparency.
Example: The external auditing firm reviewed the company’s books to ensure compliance with financial regulations.
fr: Audit
Bonds
Noun (plural)
Debt securities issued by corporations or governments, representing a loan made by an investor that is repaid with interest over time.
Example: Investors favor bonds as a stable, long-term investment option with predictable returns.
fr: Obligations
Cash Flow
Noun phrase
The net amount of cash and cash equivalents moving into and out of a business, indicating its liquidity and overall financial health.
Example: Maintaining a positive cash flow is essential for meeting daily operational expenses.
fr: Flux de trésorerie
Dividens
Noun (plural)
A sum of money paid regularly (typically quarterly) by a company to its shareholders out of its profits.
Example: The company increased its dividends this quarter, rewarding loyal investors.
fr: Dividendes
Efficiency
Noun
The ability to accomplish a task or produce an outcome with the least possible waste of time, effort, or resources.
Example: The new software streamlined operations, significantly boosting the efficiency of the production line.
fr: Efficacité
Forecasting
Noun (gerund form of the verb "forecast")
The process of predicting future trends or events, typically based on historical data and analysis.
Example: Accurate forecasting is crucial for developing a successful business strategy
fr: Prévision
Hedge funds
Noun phrase
Pooled investment funds that employ advanced strategies—including leverage and derivatives—to maximize returns, often with a higher risk profile.
Example: Many high-net-worth individuals invest in hedge funds to diversify their portfolios.
fr: Fonds spéculatifs
Internal controls
Noun phrase
Processes and procedures implemented within an organization to safeguard assets, ensure the accuracy of financial records, and promote operational efficiency.
Example: Robust internal controls are essential for preventing fraud and ensuring reliable financial reporting.
fr: Contrôles internes
Venture Capital
Noun phrase
Financing provided to early-stage, high-potential companies in exchange for equity, often used to fund innovative startups.
Example: The innovative start-up secured venture capital to accelerate its research and development efforts.
