20 The field of study in question is Accounting and financial management. terms
My name is Victor Chouinard. I've been in this program for a year and a half now, and I love it. My glossary will be helpful for new student that come into this program without a good base in English. My topic is related to the world of accounting and finance. My glossary will help people like me learn more about terms used in the accounting world. I will choose the word with a website that will tell me the most used terms of the topic. I will find the definition by looking up the words on google. All you have to do now is read the definition of the word you don't already know and try to memorize them because it will be helpful to you.
Accounts payable
noun
Money a business owes to suppliers for goods or services received on credit.
Example: We are running low on cash because of all the accounts payable.
en: Comptes à payer
Accounts receivable
noun
Money owed to a business by customers for goods or services delivered on credit.
Example: The accounts receivable are due in September.
en: Comptes clients
Amortization
noun
Gradual reduction of the value of intangible assets or repayment of loans over time.
Example: The amortization needs to be better than that.
en: Amortissement
Assets
noun
Ressources with economic value owned by a business that can provide future benefits.
Example: This business has great assets.
en: Actifs
Balance sheet
noun
A financial statement that reports a company's assets, liabilities, and equity at a specific point in time.
Example: The balance sheet contains many errors.
en: Bilan
Break-even point
noun
The level of sales at which total revenue equals total costs, resulting in zero profit.
Example: The break-even point was achieved earlier this year than last year.
en: Seuil de rentabilité
Budgeting
noun
The process of planning and controlling financial resources by estimating income and expenses.
Example: Budgeting is key to maintain a decent financial health.
en: budgétisation
Capital expenditure
noun
Funds used to acquire or upgrade long-term assets like equipment or buildings.
Example: This month's capital expenditure were way too high.
en: Dépenses en capital
Cash flow
noun
Movement of cash out and into a business, showing liquidity and financial health.
Example: The business has a bad cash flow.
en: Flux de trésorerie
Depreciation
noun
Allocation of the cost of a tangible asset over its useful life.
Example: The depreciation of the truck needs to be done by tomorrow.
en: Dépréciation
Equity
noun
The owner's residual interest in a company after liabilities are deducted from assets.
Example: My equity is lower than last year.
en: Capitaux propres
Expenses
noun
Cost incurred in the process of generating revenue.
Example: The company's expenses are expensive.
en: Dépenses
Income statement
noun
A financial report showing revenue, expenses and profit over a period.
Example: The income statement is incomplete.
en: État des résultats
Liabilities
noun
A thing for which someone is responsible, especially a debt
Example: This business has too many liabilities.
en: Passifs
Net income
noun
The total profit remaining after all the expenses
Example: My net income is below average.
en: revenu net
Operating expenditure
noun
Day‑to‑day expenses required to run a business, such as rent or utilities.
Example: Operating expenditures are killing this company this year.
en: Dépenses d'exploitation
Return on investment
noun
A measure of profitability that compares the gain from an investment to its cost.
Example: The return on investment in this area is a lot higher than before.
en: Retour sur investissement
Revenue
noun
income, especially when of a company or organization and of a substantial nature.
Example: I lost 10,000 dollars in revenue today.
en: revenu
Statement of cash flow
A report that details cash inflows and outflows from operating, investing, and financing activities.
Example: The statement of cash flow isn't ready yet.
en: État des flux de trésorerie
Working capital
noun
The difference between current assets and current liabilities, indicating short‑term financial health.
Example: The working capital of this company is too low.
