商业词汇英法对照.doc

商业词汇法英对照该文章转载自无忧考网：/show.asp?id=1052359&Page=2【外语教育网 - 法语水平测试(TEF)指南】：Business organizationsLes modles de socitsGeneral BackgroundGnralitBusinessle monde des affairesthe public sectorle secteur publicstate controlla Rgie dEtatnationalizationtatilisationnaionalized/state run/govement controlledtatisstate-ownednationalisthe private sectorle secteur privto be privatizedtre privatisto take a company privateprivatizer une entrepriseto go private (through)se privatiser (par)to privatize a companydnationaliser une socitprivatizationla privatizationto go publicintroduire en boursea societyune association ( but non lucratif)a cooperative societyune cooperativea trading / commercial establishmentune tablissement commerciala public coorperationun tablissement publican outfit / a setupune petite affaire/une botea finance outfitune petite socit financirea cowboy outfitune entreprise peu srieusea fly by nightune entreprise fantmea tool of tradeun outil de travailAccountingLa comptabilitBook-keepingGnralitaccountancyla comptailita chart of accountsun plan comptablean accounting periodun exercice financiera financial yearun exercice annuela fiscal yearune anne fiscalefunctional currencyla monnaie dexploitationthe Financial accounting standard board La commission de rglementation des principes comptableGeneral accepted Accounting Principalsprincipes comptable reconnusthe Accounting Standards Steering CommitteeLe comit de rglementation des principes comptablestatement of standardla rglementation comptablesta atement of financial accounting standardsnormes comptablesthe Big Eightles 8 plus grands cabinets dauditAccounting MethodsLes mthodes de comptabilita departureune drogationaccrual basis of accountingla comptabilit dengagementbudgetingla comptabilit budgtairecash basis of accountingla mthode de comptabilit de caisse selon les entres et les sortiescash flow accountingla comptabilit de trsorerieAccounting CriteriaLes critres comptablesaccounting policiespratiques comptablesharmonizationla mise en harmoniematerialityla matrialitconsistencyla cohrence dans lapplication des rgles et normes comptablesobjectivityla sincrit objectiveprudencele principe de prudencetrue and fair viewla prsentation fidle et sincrea full disclosureune image complterelevancela pertinenceAccounting InstrumentLes inctruments se la comptabilita recordun registre comptablethe account bookle livre de comptabilitstatement of revenuevolution des compte de rservestatement of earningsle compte de rsultatnotes to the accountsannexes aux tats financierspro-forma statementstats financiers prvionnelsan itemun chapitre, un poste du bilan, un lment de comptethe general ledgele grand livrea plant registerun livre des immobiliersa payroll ledgerun livre de paiea subsidiary ledgeun livre auxiliarea goods-bought ledgeun livre des achata sales ledgeun livre de ventea stock ledgeun livre de stocka petty cash ledgeun livre de caissea balance sheet ledgeun livre dinventairea trial balance ledgeun l ivre de balancea journalun journala cash bookun journal a counter cash bookune main courantea counterfoil bookun carnet a souchesa draftun projetan official journalun journal cot parapha paid cash bookune main courante de sortiea purchases day bookun journal des achatsa rough draftun brouillona sales journalun journal des ventesa sundry entries journalun journal des oprations diversesa tally sheetune feuille rcapitulativea bank deposit slipun bordereau de remisea bank statementun relev de banka card/a form/a sheetune fichea card file indexun fichiera cash voucherune pice de caissea certified invoiceune facture certifie conformea credit/debit