|
|
|
|
|
|
TERMES COMPTABLES ET FINANCIERS
|
|
| | Accidents du travail | | | Workplace injuries |
| | Accord de salaires | | | Wage agreement |
| | Accréditifs | | | Letters of credit |
| | Achats de biens et prestations de services | | | Purchases of goods and services |
| | Achats non stockés | | | Purchase of non-inventory items |
| | Achats stockés | | | Inventory purchases |
| | Achats stockés - Matières premières (et fournitures) (compte 601) | | | Inventory purchases - Raw materials (and supplies) (account 601) |
| | Acompte | | | Installment, advance payment |
| | Acomptes - Régime du forfait (compte 44582) | | | Installments - Flat-rate regime (account 44582) |
| | Acomptes - Régime simplifié d'imposition (compte 44581) | | | Installments - Simplified tax regime (account 44581) |
| | Acquéreur de bons de souscription | | | Purchaser of warrants |
| | Acquisition des immobilisations | | | Purchase of fixed assets |
| | Acquisitions de parts | | | Acquisition of shares |
| | Acte de société | | | Company deed |
| | Actifs circulants | | | Current assets |
| | Actifs corporels | | | Tangible assets |
| | Actifs immobilisés | | | Fixed assets |
| | Actifs incorporels | | | Intangible assets |
| | Actionnaires | | | Shareholders |
| | Actionnaires - Capital souscrit et appelé, non versé (compte 45621) | | | Shareholders - Subscribed called-up unpaid capital (account 45621) |
| | Actions cotés (compte 5031) | | | Listed shares (account 5031) |
| | Actions destinées à être attribuées aux employés et affectées à des plans déterminés (compte 5021) | | | Shares to be allocated to employees and assigned to a specific employee share ownership plan (account 5021) |
| | Actions disponibles pour être attribuées aux employés ou pour la régularisation des cours de bourse (compte 5022) | | | Shares bought back to increase or maintain their value or available for allocation to employees (account 5022) |
| | Actions non cotés (compte 5035) | | | Unlisted shares (account 5035) |
| | Actions propres ou parts propres (compte 277) | | | Own shares (account 277) |
| | Administrations des impôts | | | Tax authorities |
| | Agencements et aménagements des matériels et outillage industriels (compte 2157) | | | Fixtures and fittings for industrial machinery, equipment and tools (account 2157) |
| | Allocations familiales | | | Family allowances |
| | Allocations logement (compte 6332) | | | Contributions to the National Fund for Housing (FNAL) (account 6332) |
| | Amendes et pénalités | | | Fines and penalties |
| | Amortissement linéaire | | | Straight-line depreciation and amortization |
| | Amortissements | | | Amortization, depreciation |
| | Amortissements des immobilisations (compte 28) | | | Accumulated amortization and depreciation of fixed assets (account 28) |
| | Amortissements des immobilisations corporelles (compte 281) | | | Accumulated depreciation of tangible fixed assets (account 281) |
| | Amortissements des immobilisations incorporelles (compte 280) | | | Accumulated amortization of intangible fixed assets (account 280) |
| | Amortissements des immobilisations mises en concession (compte 282) | | | Accumulated amortization and depreciation of concession fixed assets (account 282) |
| | Amortissements du mali de fusion sur actifs corporels (compte 28187) | | | Accumulated amortization of merger deficit on tangible assets (account 28187) |
| | Amortissements du mali de fusion sur actifs incorporels (compte 28081) | | | Accumulated amortization of merger deficit on intangible assets (account 28081) |
| | Annexe (aux comptes annuels) | | | Notes to the financial statements |
| | Annonces et insertions (compte 6231) | | | Announcements and advertisements (account 6231) |
| | Apporteurs (de capital) | | | Capital contributors |
| | Apports en nature (compte 45611) | | | Contributions in kind (account 45611) |
| | Apports en numéraire (compte 45615) | | | Contributions in cash (account 45615) |
| | Approvisionnements | | | Consumables |
| | Arriérés d'impôts | | | Tax arrears |
| | Assemblée générale (ordinaire) | | | Annual General Meeting |
| | Assemblée générale des associés | | | General assembly of associates |
| | Associés (compte 4425) | | | Partners (account 4425) |
| | Associés - Capital appelé, non versé (compte 45625) | | | Partners - Called-up unpaid capital (account 45625) |
| | Associés - Opérations faites en commun et en G.I.E. (compte 458) | | | Partners - Joint ventures and Economic Interest Grouping (E.I.G.) (account 458) |
| | Assurance multirisque | | | Multi-peril insurance |
| | Assurance obligatoire dommage construction (compte 6162) | | | Compulsory construction damage insurance (account 6162) |
| | Assurance transport (compte 6163) | | | Transport insurance (account 6163) |
| | Assurance vie | | | Life insurance |
| | Attribution d'actions | | | Allocation of shares |
| | Augmentation de capital | | | Capital increase |
| | Augmentation des créances (compte 4771) | | | Increase in receivables (account 4771) |
| | Augmentation des dettes (compte 4762) | | | Increase in debt (account 4762) |
| | Avances consolidables (compte 2676) | | | Convertible loans (account 2676) |
| | Avances et acomptes versés sur commandes | | | Advance payments on account on orders |
| | Avances et acomptes versés sur commandes d'immobilisations corporelles (compte 238) | | | Advance payments on account on orders for intangible fixed assets (account 238) |
| | Avances et acomptes versés sur immobilisations incorporelles (compte 237) | | | Advance payments on account on intangible fixed assets (account 237) |
| | Avances sur subventions (compte 4419) | | | Advanced grants (account 4419) |
| | Avantages postérieurs à l'emploi | | | Post-employment benefits |
| | Avoirs clients | | | Credit balance receivables |
| | Avoirs fournisseurs | | | Debit balance payables |
|
|
| |
| |
|
|
|
