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TERMES COMPTABLES ET FINANCIERS
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| | Facture d'avoir | | | Credit note |
| | Factures à établir | | | Invoices to be issued |
| | Factures non parvenues | | | Invoices not yet received |
| | Financement obtenu | | | Financing received |
| | Fluctuation des cours (compte 1432) | | | Exchange rate fluctuations (account 1432) |
| | Foires et expositions (compte 6233) | | | Fairs and exhibitions (account 6233) |
| | Fonctionnement des comptes | | | Functioning of the accounts |
| | Fonds commun de placement | | | Mutual fund |
| | Fonds de participation (compte 1662) | | | Profit-sharing funds (account 1662) |
| | Fonds de roulement | | | Working capital |
| | Fonds fiduciaires (compte 102) | | | Trust funds (account 102) |
| | Formation professionnelle continue | | | Lifelong professional training |
| | Fournisseurs - Achats de biens et prestations de services (compte 4011) | | | Suppliers - Accounts payable for purchases of goods and services (account 4011) |
| | Fournisseurs - Achats d'immobilisations (compte 4041) | | | Fixed assets suppliers - Accounts payable for fixed assets (account 4041) |
| | Fournisseurs - Créances pour emballages et matériel à rendre (compte 4096) | | | Suppliers - Receivables for returnable packaging and equipment (account 4096) |
| | Fournisseurs - Intérêts courus (compte 4088) | | | Suppliers - Accrued interest (account 4088) |
| | Fournisseurs - Retenues de garantie (compte 4017) | | | Suppliers - Holdback (account 4017) |
| | Fournisseurs d'exploitation (compte 40971) | | | Operating suppliers (account 40971) |
| | Fournisseurs d'immobilisations - Retenues de garantie (compte 4047) | | | Fixed assets suppliers - Holdback (account 4047) |
| | Fourniture de bureau (compte 60225) | | | Office supplies (account 60225) |
| | Fournitures administratives (compte 6064) | | | Office supplies (account 6064) |
| | Fournitures consommables (compte 322) | | | Consumable supplies (account 322) |
| | Fournitures d'atelier et d'usine (compte 3223) | | | Workshop and factory supplies (account 3223) |
| | Fournitures de bureau (compte 3225) | | | Office supplies (account 3225) |
| | Fournitures de magasin (compte 3224) | | | Store supplies (account 3224) |
| | Fournitures d'entretien et de petit équipement (compte 6063) | | | Maintenance and small equipment supplies (account 6063) |
| | Fournitures non stockables (eau, énergie, .) (compte 6061) | | | Utilities (water, energy, ...) (account 6061) |
| | Frais accessoires | | | Ancillary costs |
| | Frais d'actes et de contentieux (compte 6227) | | | Legal and litigation fees (account 6227) |
| | Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations) (compte 2013) | | | Increase in capital and various transactions costs (mergers, demergers, changes of legal form) (account 2013) |
| | Frais de colloques, séminaires, conférences (compte 6185) | | | Symposium, seminar, conference expenses (account 6185) |
| | Frais de constitution (compte 2011) | | | Set-up costs (account 2011) |
| | Frais de déménagement (compte 6255) | | | Moving costs (account 6255) |
| | Frais de premier établissement (compte 2012) | | | Start-up costs (account 2012) |
| | Frais de prospection (compte 20121) | | | Prospecting costs (account 20121) |
| | Frais de publicité (compte 20122) | | | Advertising expenses (account 20122) |
| | Frais de recrutement de personnel (compte 6284) | | | Recruitment costs (account 6284) |
| | Frais d'émission des emprunts (compte 4816) | | | Loan issuance costs (account 4816) |
| | Frais d'émission des emprunts | | | Debt issuance costs |
| | Frais et commissions sur prestations de services | | | Fees and commissions on services |
| | Frais postaux et de télécommunications (compte 626) | | | Postage and telecommunication costs (account 626) |
| | Frais sur effets (compte 6275) | | | Fees and commissions related to bills, bills of exchange (account 6275) |
| | Frais sur émission d'emprunts | | | Loan issuance costs |
| | Frais sur titres (achat, vente, garde) (compte 6271) | | | Securities fees (purchase, sale, custody) (account 6271) |
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