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Vocabulaire, p. 66
La comptabilité
40
Language - French
Undergraduate 4
03/04/2010
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Cards

Term
URSSAF
 Definition
Union pour le Recouvrement des cotisations de Sécurité Sociale et des Allocations Familiales
Term
arriéré
 Definition
overdue
Term
assermenté
 Definition
sworn (in)
Term
au comptant
 Definition
cash
Term
des arrhes (f)
 Definition
deposit
Term
embaucher
 Definition
to engage, hire
Term
entamer des poursuites judiciaires
 Definition
to initiate legal proceedings
Term
la feuille de paie, la fiche de paie, le bulletin de salaire
 Definition
wage sheet, payroll stub
Term
le crédit
 Definition
credit, credit side
Term
le débit
 Definition
debit, debit side
Term
le marge bénéficiaire
 Definition
profit margin
Term
les frais généraux
 Definition
overheads
Term
mettre au courant
 Definition
to put up to date, fill somebody in
Term
pertes et profits
 Definition
profit and loss account
Term
prononcer une sanction
 Definition
to assess a penalty
Term
solder un compte
 Definition
to balance, settle an account
Term
tenir les comptes
 Definition
to keep the accounts (the books)
Term
un amortissement
 Definition
depreciation
Term
un aval
 Definition
garanty of a bill of exchange
Term
un avaliseur ou avaliste
 Definition
garantor, endorser, backer
Term
un comité d'entreprise
 Definition
Works Committee
Term
un congé de maladie
 Definition
sick leave
Term
un congé de maternité
 Definition
maternity leave
Term
un délégué du personnel
 Definition
personnel representative
Term
un escompte
 Definition
(bills for) discount
Term
un exercice
 Definition
fiscal year
Term
un expert-comptable
 Definition
C.P.A.
Term
un fondé de pouvoir
 Definition
proxy, signing clerk
Term
un ordre du jour
 Definition
agenda (of a meeting)
Term
un prix de revient
 Definition
actual cost, cost price
Term
un protêt
 Definition
protest
Term
un recouvrement, un encaissement
 Definition
collection
Term
une cotisation
 Definition
contribution
Term
une grève
 Definition
strike
Term
une guelte
 Definition
commission (on sales)
Term
une heure supplémentaire
 Definition
overtime
Term
une liasse
 Definition
set of multipart forms
Term
une procédure
 Definition
proceedings
Term
une remise
 Definition
discount
Term
une retenue
 Definition
deduction
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