{"id":627,"date":"2023-10-10T13:47:27","date_gmt":"2023-10-10T13:47:27","guid":{"rendered":"https:\/\/www.lipsie.com\/fr\/ressources-traduction\/?post_type=glossaires&p=627"},"modified":"2023-10-10T16:34:29","modified_gmt":"2023-10-10T16:34:29","slug":"glossaire-bilan-finance","status":"publish","type":"glossaires","link":"https:\/\/www.lipsie.com\/fr\/ressources-traduction\/glossaires\/glossaire-bilan-finance\/","title":{"rendered":"Glossaire Bilan Finance Anglais Fran\u00e7ais"},"content":{"rendered":"\n\n\n\n\t\n\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t
Anglais<\/th>Fran\u00e7ais<\/th>\n<\/tr>\n<\/thead>\n
Account number<\/td>Compte r\u00e9gul.<\/td>\n<\/tr>\n
Account receivable<\/td>Cr\u00e9ances<\/td>\n<\/tr>\n
Accrued income and prepaid expenses<\/td>Comptes de r\u00e9gularisation<\/td>\n<\/tr>\n
Advance payments paid on orders<\/td>Avances et acomptes vers\u00e9s sur commandes<\/td>\n<\/tr>\n
Advance payments received on orders in progress<\/td>Avances et acomptes re\u00e7us sur commandes en cours<\/td>\n<\/tr>\n
allocations to reserves<\/td>dotations aux provisions\u00a0<\/td>\n<\/tr>\n
Amortization, depreciation and provisions<\/td>Amortissements, provisions<\/td>\n<\/tr>\n
Amount of depreciation at end of year<\/td>Montant des amortissements \u00e0 la fin de l\u2019exercice<\/td>\n<\/tr>\n
Assets under construction<\/td>Immobilisations en cours<\/td>\n<\/tr>\n
ASSETS-SIDE BALANCE SHEET<\/td>BILAN \u2013 ACTIF<\/td>\n<\/tr>\n
Breakdown of income and expenses over previous years<\/td>D\u00e9tail des produits et charges sur exercices ant\u00e9rieurs<\/td>\n<\/tr>\n
Buildings<\/td>Constructions<\/td>\n<\/tr>\n
CAPITALISED ASSETS<\/td>ACTIF IMMOBILIS\u00c9\u00a0<\/td>\n<\/tr>\n
Carried forward\u00a0<\/td>Report \u00e0 nouveau\u00a0<\/td>\n<\/tr>\n
Cash balances<\/td>Disponibilit\u00e9s<\/td>\n<\/tr>\n
Company name:<\/td>D\u00e9signation de l\u2019entreprise<\/td>\n<\/tr>\n
Conditional advances<\/td>Avances conditionn\u00e9es<\/td>\n<\/tr>\n
Conversion rate adjustment \u2013 assets<\/td>\u00c9carts de conversion actif\u00a0<\/td>\n<\/tr>\n
Conversion rate adjustment \u2013 liabilities<\/td>Ecarts de conversion passif\u00a0<\/td>\n<\/tr>\n
Convertible bond loans<\/td>Emprunts obligataires convertibles<\/td>\n<\/tr>\n
CURRENT ASSETS<\/td>ACTIF CIRCULANT<\/td>\n<\/tr>\n
Debt and Unearned income under one year<\/td>Dettes et produits constat\u00e9s d\u2019avance \u00e0 moins d\u2019un an<\/td>\n<\/tr>\n
Debt on capital assets and related payables<\/td>Dettes sur immobilisations et comptes rattach\u00e9s<\/td>\n<\/tr>\n
DEPRECIATION<\/td>AMORTISSEMENTS<\/td>\n<\/tr>\n
depreciation and amortisation<\/td>dotations aux amortissements<\/td>\n<\/tr>\n
Development costs<\/td>Frais de d\u00e9veloppement\u00a0<\/td>\n<\/tr>\n
EARNINGS FOR THE YEAR (profit or loss)<\/td>R\u00c9SULTAT DE L\u2019EXERCICE (b\u00e9n\u00e9fice ou perte)\u00a0<\/td>\n<\/tr>\n
Employee profit-sharing<\/td>Participation des salari\u00e9s aux r\u00e9sultats de l\u2019entreprise\u00a0<\/td>\n<\/tr>\n
employee standing advance<\/td>avance permanente salari\u00e9<\/td>\n<\/tr>\n
Extraordinary charges on capital operations<\/td>Charges exceptionnelles sur op\u00e9rations en capital\u00a0<\/td>\n<\/tr>\n
Extraordinary charges on management operations<\/td>Charges exceptionnelles sur op\u00e9rations de gestion\u00a0<\/td>\n<\/tr>\n
Extraordinary expenses<\/td>Charges exceptionnelles<\/td>\n<\/tr>\n
Extraordinary income<\/td>Produits exceptionnels<\/td>\n<\/tr>\n
Extraordinary income on management operations<\/td>Produits exceptionnels sur op\u00e9rations de gestion\u00a0<\/td>\n<\/tr>\n
FINANCIAL<\/td>FINANCI\u00c8RES<\/td>\n<\/tr>\n
FINANCIAL ASSETS\u00a0<\/td>IMMOBILISATIONS FINANCI\u00c8RES<\/td>\n<\/tr>\n
FINANCIAL INCOME<\/td>PRODUITS FINANCIERS<\/td>\n<\/tr>\n
FINANCING COSTS<\/td>CHARGES FINANCIERES<\/td>\n<\/tr>\n
Fiscal and social payables<\/td>Dettes fiscales et sociales<\/td>\n<\/tr>\n
For risks and charges: allocations to reserves<\/td>Pour risques et charges : dotations aux provisions<\/td>\n<\/tr>\n
Free revaluation difference<\/td>\u00c9cart de r\u00e9\u00e9valuation libre<\/td>\n<\/tr>\n
Goodwill<\/td>Fonds commercial<\/td>\n<\/tr>\n
GRAND TOTAL\u00a0<\/td>TOTAL G\u00c9N\u00c9RAL<\/td>\n<\/tr>\n
Gross<\/td>Brut<\/td>\n<\/tr>\n
Gross value of fixed assets at end of year<\/td>Valeur brute des immobilisations \u00e0 la fin de l\u2019exercice<\/td>\n<\/tr>\n
Gross value of fixed assets at start of year<\/td>Valeur brute des immobilisations au d\u00e9but de l\u2019exercice<\/td>\n<\/tr>\n
income \/ previous years<\/td>produits\/ exercice ant\u00e9rieurs<\/td>\n<\/tr>\n
income from leases<\/td>produits de locations immobili\u00e8res<\/td>\n<\/tr>\n
INCOME STATEMENT FOR THE YEAR (list)<\/td>COMPTE DE R\u00c9SULTAT DE L\u2019EXERCICE (En liste)<\/td>\n<\/tr>\n
Increases<\/td>Augmentations<\/td>\n<\/tr>\n
Increases: allocations for the year<\/td>Augmentations : dotations de l\u2019exercice<\/td>\n<\/tr>\n
INTANG<\/td>INCORP.<\/td>\n<\/tr>\n
INTANGIBLE FIXED ASSETS<\/td>IMMOBILISATIONS INCORPORELLES<\/td>\n<\/tr>\n
Intermediate and finished products<\/td>Produits interm\u00e9diaires et finis<\/td>\n<\/tr>\n
Intra-EU exports and deliveries<\/td>Exportations et livraisons intracommunautaires<\/td>\n<\/tr>\n
INVENTORY<\/td>STOCKS<\/td>\n<\/tr>\n
Investment subsidies\u00a0<\/td>Subventions d\u2019investissement\u00a0<\/td>\n<\/tr>\n
Investment-related receivables<\/td>Cr\u00e9ances rattach\u00e9es \u00e0 des participations<\/td>\n<\/tr>\n
Investments evaluated by equity method<\/td>Participations \u00e9valu\u00e9es par mise en \u00e9quivalence<\/td>\n<\/tr>\n
Joint ventures<\/td>Op\u00e9rations en commun<\/td>\n<\/tr>\n
Land<\/td>Terrains<\/td>\n<\/tr>\n
LIABILITIES SIDE \u2013 BAANCE SHEET before distribution<\/td>BILAN – PASSIF avant r\u00e9partition<\/td>\n<\/tr>\n
Licenses, patents and similar rights\u00a0<\/td>Concessions, brevets et droits similaires\u00a0<\/td>\n<\/tr>\n
Loan issue costs to be spread<\/td>Frais d\u2019\u00e9mission d\u2019emprunt \u00e0 \u00e9taler<\/td>\n<\/tr>\n
Loans<\/td>Pr\u00eats<\/td>\n<\/tr>\n
Loans and other financial assets<\/td>Pr\u00eats et autres immobilisations financi\u00e8res<\/td>\n<\/tr>\n
Losses on previous years (clients)<\/td>Pertes sur exercices ant\u00e9rieurs ( clients )<\/td>\n<\/tr>\n
Merchandise<\/td>Marchandises<\/td>\n<\/tr>\n
Not applicable<\/td>N\u00e9ant<\/td>\n<\/tr>\n
Of which: internal resources<\/td>Dont Composants<\/td>\n<\/tr>\n
Office and computer hardware and furniture<\/td>Mat\u00e9riel de bureau et mobilier informatique<\/td>\n<\/tr>\n
On current assets: allocations to provisions<\/td>Sur actif circulant : dotations aux provisions\u00a0<\/td>\n<\/tr>\n
On fixed assets<\/td>Sur immobilisations<\/td>\n<\/tr>\n
On others\u2019 land<\/td>Sur sol d\u2019autrui<\/td>\n<\/tr>\n
On own land<\/td>Sur sol propre<\/td>\n<\/tr>\n
OPERATING EXPENSES<\/td>CHARGES D\u2019EXPLOITATION<\/td>\n<\/tr>\n
OPERATING PROVISIONS<\/td>DOTATIONS D\u2019EXPLOITATION<\/td>\n<\/tr>\n
OPERATING REVENUES<\/td>PRODUITS D\u2019EXPLOITATION<\/td>\n<\/tr>\n
Operating subsidies<\/td>Subventions d\u2019exploitation<\/td>\n<\/tr>\n
Original value of fixed assets at end of year<\/td>Valeur d\u2019origine des immobilisations en fin d\u2019exercice<\/td>\n<\/tr>\n
Other accounts receivable<\/td>Autres cr\u00e9ances<\/td>\n<\/tr>\n
Other bond loans<\/td>Autres emprunts obligataires\u00a0<\/td>\n<\/tr>\n
Other intangible assets<\/td>Autres immobilisations incorporelles\u00a0<\/td>\n<\/tr>\n
Other intangible fixed assets<\/td>Autres immobilisations corporelles<\/td>\n<\/tr>\n
Other investments<\/td>Autres participations<\/td>\n<\/tr>\n
Other long-term investments<\/td>Autres titres immobilis\u00e9s<\/td>\n<\/tr>\n
OTHER PRIVATE FUNDS<\/td>Autres fonds propres<\/td>\n<\/tr>\n
OWNERS\u2019 EQUITY<\/td>CAPITAUX PROPRES<\/td>\n<\/tr>\n
Positive exchange differences<\/td>Diff\u00e9rences positives de change\u00a0<\/td>\n<\/tr>\n
Premiums on redemption of debentures<\/td>Primes de remboursement des obligations\u00a0<\/td>\n<\/tr>\n
Prepayments<\/td>Charges constat\u00e9es d\u2019avance<\/td>\n<\/tr>\n
Proceeds from issues of equity instruments<\/td>Produit des \u00e9missions de titres participatifs<\/td>\n<\/tr>\n
Production of goods in progress<\/td>En cours de production de biens<\/td>\n<\/tr>\n
Production of services in progress<\/td>En cours de production de services<\/td>\n<\/tr>\n
Production sold<\/td>Production vendue<\/td>\n<\/tr>\n
Provisions for charges<\/td>Provisions pour charges<\/td>\n<\/tr>\n
PROVISIONS FOR CONTINGENCIES<\/td>Provisions pour risques et charges<\/td>\n<\/tr>\n
Provisions for liabilities<\/td>Provisions pour risques<\/td>\n<\/tr>\n
Raw materials, supplies<\/td>Mati\u00e8res premi\u00e8res, approvisionnements<\/td>\n<\/tr>\n
REFERENCES<\/td>RENVOIS<\/td>\n<\/tr>\n
Reusable packaging and misc.<\/td>Emballages r\u00e9cup\u00e9rables et divers<\/td>\n<\/tr>\n
Revaluation difference transferred to capital account<\/td>\u00c9cart de r\u00e9\u00e9valuation incorpor\u00e9 au capital<\/td>\n<\/tr>\n
Social charges<\/td>Charges sociales<\/td>\n<\/tr>\n
Startup and development costs<\/td>Frais d\u2019\u00e9tablissement et de d\u00e9veloppement<\/td>\n<\/tr>\n
Startup costs<\/td>Frais d\u2019\u00e9tablissement\u00a0<\/td>\n<\/tr>\n
Subscribed capital called but not paid<\/td>Capital souscrit et appel\u00e9, non vers\u00e9<\/td>\n<\/tr>\n
Subscribed capital not called<\/td>Capital souscrit non appel\u00e9<\/td>\n<\/tr>\n
SUNDRY<\/td>DIVERS<\/td>\n<\/tr>\n
TANGIBLE<\/td>CORPORELLES<\/td>\n<\/tr>\n
Tangible assets in production<\/td>Immobilisations corporelles en cours<\/td>\n<\/tr>\n
TANGIBLE FIXED ASSETS<\/td>IMMOBILISATIONS CORPORELLES<\/td>\n<\/tr>\n
Title retention clause<\/td>Clause de r\u00e9serve de propri\u00e9t\u00e9\u00a0<\/td>\n<\/tr>\n
Trade accounts receivable\u00a0<\/td>Clients et comptes rattach\u00e9s<\/td>\n<\/tr>\n
Trade creditors and other accounts receivable<\/td>Dettes fournisseurs et comptes rattach\u00e9s<\/td>\n<\/tr>\n
Transport equipment<\/td>Mat\u00e9riel de transport<\/td>\n<\/tr>\n
Writeback of provisions and transfers of costs<\/td>Reprises sur provisions et transferts de charges\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

Glossaire Bilan Finance Anglais Fran\u00e7ais<\/p>\n","protected":false},"featured_media":628,"template":"","categorie_glossaire":[20],"class_list":["post-627","glossaires","type-glossaires","status-publish","has-post-thumbnail","hentry","categorie_glossaire-finance"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t