Lexique – Comptabilité

Acronymes

A/E=Accured expense

A/P=Accounts payable

A/R=Accounts receivable

A/S=Account sales

AAA=Accumulated adjustments account

ABA=Accredited Business Accountant

ABC = Activity-based costing

ABCP= asset-backed commercial paper

ABL=Asset-based lending

ABM = activity-based management

ABP=Average benefit percentage

ABS = asset-backed securities

ABV=Accredited in Business Valuation

ACE=Adjusted current earnings

ACP=Actual deferral percentage

ACP=Average contribution percentage

ACR=Actual contribution ratio

ACRS=Accelerated cost recovery system

ACS=Automated collection sites

ACV=Actual cash value

ADR=Asset depreciation range

ADR=Average deferral ratio

AEIC=Advanced earned income credit

AET=Asset/Equity table

AGI=Adjusted gross income

ALM = assets and liabilities management

ALV=Average lease value

AON=All or none order

APR=Annual percentage rate

APT=Arbitrage pricing theory

APY=Annual percentage yield

ARR=Average rate of return

ATA=Accredited Tax Advisor

ATNOL=Alternative Minimum Tax Net Operating Loss

ATNOLD=Alternative Minimum Tax Net Operating Loss Deduction

ATP=Accredited Tax Preparer

B/E=Breakeven

B/L=Bill of lading

BOM=Bill of materials

BS=Balance sheet

BV=Book value

C&F=Cost and freight

CAFR=Comprehensive Annual Financial Report

CAGR=Compound annual growth rate

CD=Certificate of deposit

CDO=Collateralized debt obligation

CDP=Collection Due Process

CF=Carryforward

CF=Cash flow

CFAT=Cash flow after taxes

CGS=Cost of goods sold

CIF=Cost, insurance, and freight

CNC=Currently not collectible

CNOL=Consolidated net operating loss

COD=Cancellation of debt income

COD=Cash on delivery

COFI=Cost of funds index

COGS=Cost of goods sold

COI=Continuity of interest

COLA=Cost of living adjustment

COS=Cost of sales

CPA=Certified public accountant

CPI=Consumer price index

CPM=Cost per thousand

CRA=Credit rating agency

CSED=Collection statute expiration date

CSV=Cash surrender value

CumDiv=Cumulative dividend

CumPfd=Cumulative preferred

CVA =cash value added

CY=Calendar year

DAN=Depositor account number

DCF=Discounted cash flow

DCR=Debt coverage ratio

DIP=Debtor-in-possession

DIV=Dividend

DNAMTI=Distributable net alternative minimum taxable income

DNI=Distributable net income

DOI=Discharge of indebtedness income

DPO=Days payables outstanding

DRIP=Dividend reinvestment plan

DS=Credit default swaps

E&P=Earnings and profits

EBIT = earning before interest and taxes

EBIT =earning before interests and taxes

EBITDA= earning before interests, taxes, depreciation and amortization

ECM=Excess cash margin

EIC=Earned income credit

EOM=End of month

FAVR=Fixed and variable rate

FCF =free cash flow

FCF=Free cash flow

FDCPA=Fair Debt Collection Procedures Act

FFO=Funds from operations

FIFO=first in, first out

FIT=Financial institutions tax

FMV=Fair market value

FRV=Fair rental value

FS=Fact sheet

FY=Fiscal year

FYE=Fiscal year ended

GAAP=Generally accepted accounting principles

GATT=General Agreement on Tariffs and Trade

GE=Grantee

GR=Grantor

HC=Human capital

HELOC=Home equity line of credit

I.R.B.=Internal Revenue Bulletin

IASB=International Accounting Standards Board

ICE=Internal control evaluation

IDS=Income deposit securities

IET=Income-Expense table

IFRS=International Financial Reporting Standard

INT=Interest

IRC=Internal Revenue Code

IRR=Internal rate of return

J/E=Journal entry

L/C=Letter of credit

L/V=Loan-to-value ratio

LBO=Leveraged buyout

LLC=Limited liability company

LOB=Line of balance

LOC=Line of credit

LT=Long term

LTCG=Long-term capital gain

LTD=Limited

LTV=Loan to value ratio

LY=Last year

MPGE=manufactured, produced, grown, or extracted

MRQ=Most recent quarter

N/P=Note payable

NAV=Net asset value

NDA=Nondisclosure agreement

NOI=Net operating income

NOL=Net operating loss

NOLD=Net operating loss deduction

NOPAT = net operating profit after tax

NOW=Negotiable order of withdrawal

NPV=Net present value

NR=Not rated

NSF=Not sufficient funds

NUA=Net unrealized appreciation

OAA=Other adjustments account

OAR=Overall rate of return

OCF=Operating cash flow

OI=Operating income

OIBITDA=Operating income before interest, taxes, depreciation & amortization

OID=Original issue discount

P&I=Principle and interest payment

P&L=Profit and loss statement

PAL=Passive activity loss

PE=Price-earnings ratio

PE=Private equity

PERC=Premiums, earnings and reasonable charges

Pfd=Preferred

PIK=Payment in kind

PILOT=Payment in lieu of taxes

PJ=Purchases journal

PO=Purchase order

POD=Payable on death

POQ=Periodic order quantity

POS=Point-of-sale

PPI=Producer price index

PRS=Partnership

PTO=Paid time off

PV=Present value

PY=Prior year

PYA=Prior year amount

Q=Quarter

QE=Quarter ended

RAN=Revenue anticipation note

RCN=Replacement cost new

REA=Return on assets

Reg.=Regulation

REIT=Real estate investment trust

REO=Real estate owned

REPO=Repurchase agreement

ROA=Return on assets

ROE=Return on equity

ROG=Receipt of goods

ROI = return on investment

RR=Revenue ruling

S&P=Standard & Poors

SAR=Stock appreciation right

SAR=Summary annual report

SG&A=Selling, general, and administrative expenses

SJ=Sales journal

SOX = Sarbanes-Oxley law

ST=Short term

STCG=Short-term capital gain

TDA=Tax deferred annuity

TGR=Total gross receipts

TI=Taxable income

TIN=Taxpayer identification number

TPI=Total positive income

VAT=Value-added tax

VC=Venture capital

VRP=Variable rate premium

WACC=Weighted average cost of capital

WIP=Work in process

WPI=Wholesale price index

YRT=Yearly renewable term

YTD=Year-to-date

YTM=Yield to maturity

ZBB=Zero-based budgeting

Lexique Anglais / Français

ABC = Activity-based costing = MCA méthode des coûts par activité

ABCP= Asset-backed commercial paper = billet de trésorerie adossé à des créances titrisées

ABM = Activity-based management = management par activité MPA

ABS = Asset-backed securities = titres adossés à des créances titrisées

Accounting income = Bénéfice comptable

Accounting software package = Progiciel de comptabilité

Accrual method of accounting = Méthode de la comptabilité d’exercice

Accruals = Comptes de régularisation

Acquiring and using financial resources = Acquisition et utilisation des ressources financières

Adjusting entries= Écritures de régularisation, d’inventaire

Adjustments = Redressement

Agency fee = Commission de gestion

All-in fee = Commission forfaitaire

ALM = Assets and liabilities management= GAP gestion actif-passif

Analysis = Analyse

Asset management= Gestion d'actif

Assets = Actif

Assignment = Transfert

Backup line = Ligne de substitution

Balance sheet = Bilan

Bank reconciliation =Rapprochement bancaire

Bottom line = Résultat financier

Break-even point = Seuil de rentabilité, chiffre d'affaires critique

Broker = Courtier

Budgeting = Établissement  du budget

Bullet = Remboursement in fine

Canadian Income Tax System= Système canadien d’impôt sur le revenu

Cap interest rate = Garantie de taux plafond

Capital assets = Valeurs immobilisées, immobilisations

Capital cost allowance = Amortissement fiscal, allocation du coût en capital

Capital statement = État des immobilisations

Cash = Comptant

cash = Espèces

Cash = Encaisse, capitaux disponibles

Cash and cash equivalents = Trésorerie

Cash back = Remise après achat

CB=Carryback

Chart of accounts = Plan comptable – Charte de comptes

Check point = Point de contrôle

Closing entries = Écriture de clôture, écriture de fermeture

Closing the ledger = Clôture, fermeture du grand livre

Comparative financial statements =États comparatifs des finances

Compliance audit = Contrôle du respect des dispositions

Compliance procedure = Contrôle de conformité

Components of the balance sheet =Composantes d'un bilan

Components of the income statement =Composantes d'un état des revenus

Concessional terms = Conditions privilégiées

Contract bids = Offre d'achat, soumission de contrats

Controlling accounts = Comptes collectifs

Credit crunch = Resserrement de crédit

Currency swap  = Echange de devises dues

Current liabilities =Passif à court terme, dettes à court terme

Customized financial statements =États financiers individualisés

CVA = Cash value added = Valeur ajoutée de trésorerie

Deficiency = Insuffisance de l'actif

Departmental Accounting =Section comptable

Direct costing = Méthode du coût variable

Due diligence = Obligation de diligence

EBIT = Earning before interest and taxes= Bénéfice avant impôts

EBIT = Earning before interests and taxes = Bénéfice avant impôts

EBITDA= Earning before interests, taxes, depreciation and amortization = Excédent brut d'exploitation EBE

Entries = Écriture de clôture, écriture de fermeture

Equity = Avoir net

Establish a set of books = Établir une série de registres comptables

Fair value = Valeur actuelle

FBC = Formation brute de capital

FBCF = Formation brute de capital fixe

FCF =Free cash flow = Flux de trésorerie disponible

Feature costing = Méthode des coûts stables MCS

FIFO=First in, first out = PEPS premier entré, premier sorti

Financial affairs = État des finances

Financial controller = Contrôleur de gestion

Financial information =Données financières, information financière

Financial plan =Plan financier

Financial resources =Ressources financières

Financial statements =États financiers

Fiscal period =Exercice comptable

Fiscal period adjustments = Ajustement d'exercice comptable

Franchise =Contrat de concession

G.I.C.=Guaranteed investment certificate = Certificat de placement garanti

Gearing = Effet de levier

Goodwill = Fonds commercial

Government legislation =Législation gouvernementale

Gross profit on operations =Marge bénéficiaire brute d’exploitation

Gross profit on sales =Produit brut des ventes

In substance defeasance = Désendettement de fait

Income from operations=Bénéfices d’exploitation

Income statement =État des résultats

Input =Données d'entrée

Intangible assets  = Actif incorporel

Internal audits =Vérification interne

Internal controls =Contrôle interne

Inventory =Inventaire, stock

Inventory management =Gestion des stocks

IRR= Internal rate of return = Taux de rendement interne TRI

Journals=Journaux généraux

Key control = Contrôle clé

Ledgers =Grands livres

Legal defeasance = Cession de la dette

Liabilities = Passif

Long-term liabilities = Passif à long terme

Mark to market = Evaluation au prix du marché

Markup = Marge sur coût d'achat

Matching = Rattachement

Merchandise accounting =Comptabilité des marchandises

Multi-branch banking =Service bancaire intersuccursales

Net cash flow = Flux de trésorerie net

NOPAT = Net operating profit after tax = Résultat net d'exploitation après impôt RNE

O.B.S = Opérations sur Biens et Services

O.P = Opérations sur les produits

OPC = Organismes de placement collectif

Opening balance sheet =Bilan d’ouverture

Operating expenses = Frais d’exploitation

Operating revenue = Revenu d’exploitation

Output = Données de sortie

Owner’s equity = capitaux propres

Partner investments =Placements des associés

Partnership agreement = Contrat de société

Payroll = Livre de paye

Petty cash =Petite caisse

Post-closing = Après clôture

Post-closing trial balance =Balance après clôture

Prepaid expenses =Charges payées d’avance

Price, cost =Prix coûtant

Prix CAF = Coût assurance, fret

Prix de revient =coût de revient

Prix FAB = Franco à bord

Profit and lost account = Compte de résultat

Proprietorship = Entreprise individuelle

Pyramid scheme = Opération pyramidale

Rate of return= Taux de rendement

Ratios = Indices, coefficients, ratios

Record (to) = Passer une écriture

Record business transactions =Inscrire les transactions financières

Records = Registres, livres, documents comptables

Reporting = Reddition de comptes

Reporting procedures = Méthode, système d'information comptable

Reporting system = Système d'information comptable

ROI = return on investment = RDI rendement de l'investissement

Sales mix =Composition du chiffre d’affaires, du chiffre de ventes

Service business =Entreprise de service

Shareholder’s equity =Avoir des actionnaires

Sinking fund = Fonds d'amortissement

Specialized financial accounting procedures =Pratiques comptables spécialisées des finances

Statement of changes in net worth, in owner’s equity =Tableau des variations de la situation nette, de l’état du capital

Statement of distribution of net income = État de la répartition du profit net

Statement of owner’s equity = État du capital, état des capitaux propres

Statement of shareholder’s equity = État de l’avoir des actionnaires

Subsidiary ledgers = Grands livres auxiliaires

T-account = Compte en T

Tangible asset= Actif corporel

Tax administration  = Administration des taxes

Tax planning =Gestion, planification fiscale

Tax return =Déclaration d'impôt

Taxable income =Revenu imposable

Taxation = Imposition, impôts

Taxpayer =Contribuable

TBR = Total business return = Rentabilité totale d'une activité RTA

Trading = Actifs détenus à des fins de transaction

Trial balance =Balance de vérification

Uncollectible accounts, Bad debts =Créance irrécouvrable, perte sur créance

Value of inventory =Valeur de l’inventaire

Where does your tax dollar go =Utilisation des fonds publics

Whole life insurance policy  = Assurance-vie entière

Window dressing = Habillage de bilan

Worksheet = Feuille de travail