{
  "name": "Finance & Comptabilité - Français → Anglais",
  "description": "Terminologie financière et comptable française vers anglaise pour rapports annuels, bilans et documents financiers",
  "source_lang": "fr",
  "target_lang": "en",
  "category": "finance",
  "terms": [
    {"source": "bilan", "target": "balance sheet"},
    {"source": "compte de résultat", "target": "income statement"},
    {"source": "compte de profits et pertes", "target": "profit and loss statement"},
    {"source": "flux de trésorerie", "target": "cash flow"},
    {"source": "tableau de flux de trésorerie", "target": "cash flow statement"},
    {"source": "état des résultats", "target": "statement of earnings"},
    {"source": "notes annexes", "target": "footnotes"},
    {"source": "annexes", "target": "appendices"},
    {"source": "rapport annuel", "target": "annual report"},
    {"source": "exercice", "target": "fiscal year"},
    {"source": "exercice comptable", "target": "accounting period"},
    {"source": "clôture", "target": "closing"},
    {"source": "arrêté des comptes", "target": "closing of accounts"},
    {"source": "inventaire", "target": "inventory"},
    {"source": "actif", "target": "asset"},
    {"source": "actifs", "target": "assets"},
    {"source": "actif circulant", "target": "current assets"},
    {"source": "actif immobilisé", "target": "fixed assets"},
    {"source": "actifs corporels", "target": "tangible assets"},
    {"source": "actifs incorporels", "target": "intangible assets"},
    {"source": "actifs financiers", "target": "financial assets"},
    {"source": "passif", "target": "liability"},
    {"source": "passifs", "target": "liabilities"},
    {"source": "passif circulant", "target": "current liabilities"},
    {"source": "passif à long terme", "target": "long-term liabilities"},
    {"source": "dette", "target": "debt"},
    {"source": "dettes", "target": "debts"},
    {"source": "dette à court terme", "target": "short-term debt"},
    {"source": "dette à long terme", "target": "long-term debt"},
    {"source": "dette financière", "target": "financial debt"},
    {"source": "dette d'exploitation", "target": "operating debt"},
    {"source": "capitaux propres", "target": "equity"},
    {"source": "fonds propres", "target": "shareholders' equity"},
    {"source": "capital", "target": "capital"},
    {"source": "capital social", "target": "share capital"},
    {"source": "capital investi", "target": "invested capital"},
    {"source": "réserve", "target": "reserve"},
    {"source": "réserves", "target": "reserves"},
    {"source": "réserve légale", "target": "legal reserve"},
    {"source": "report à nouveau", "target": "retained earnings"},
    {"source": "bénéfice", "target": "profit"},
    {"source": "bénéfice net", "target": "net profit"},
    {"source": "bénéfice brut", "target": "gross profit"},
    {"source": "bénéfice d'exploitation", "target": "operating profit"},
    {"source": "perte", "target": "loss"},
    {"source": "perte nette", "target": "net loss"},
    {"source": "résultat", "target": "result"},
    {"source": "résultat net", "target": "net result"},
    {"source": "résultat d'exploitation", "target": "operating result"},
    {"source": "résultat financier", "target": "financial result"},
    {"source": "résultat exceptionnel", "target": "exceptional result"},
    {"source": "chiffre d'affaires", "target": "revenue"},
    {"source": "CA", "target": "revenue"},
    {"source": "ventes", "target": "sales"},
    {"source": "produits", "target": "income"},
    {"source": "produits d'exploitation", "target": "operating income"},
    {"source": "produits financiers", "target": "financial income"},
    {"source": "produits exceptionnels", "target": "exceptional income"},
    {"source": "charges", "target": "expenses"},
    {"source": "charges d'exploitation", "target": "operating expenses"},
    {"source": "charges financières", "target": "financial expenses"},
    {"source": "charges exceptionnelles", "target": "exceptional expenses"},
    {"source": "achats", "target": "purchases"},
    {"source": "coût", "target": "cost"},
    {"source": "coût des ventes", "target": "cost of sales"},
    {"source": "coût des marchandises vendues", "target": "cost of goods sold"},
    {"source": "frais", "target": "fees"},
    {"source": "frais généraux", "target": "overhead"},
    {"source": "frais de personnel", "target": "personnel costs"},
    {"source": "salaires", "target": "wages"},
    {"source": "charges sociales", "target": "social security contributions"},
    {"source": "amortissement", "target": "depreciation"},
    {"source": "dotations aux amortissements", "target": "depreciation charges"},
    {"source": "provision", "target": "provision"},
    {"source": "provisions", "target": "provisions"},
    {"source": "provision pour risques", "target": "provision for risks"},
    {"source": "dépréciation", "target": "impairment"},
    {"source": "créance", "target": "receivable"},
    {"source": "créances", "target": "receivables"},
    {"source": "créances clients", "target": "accounts receivable"},
    {"source": "dettes fournisseurs", "target": "accounts payable"},
    {"source": "stock", "target": "inventory"},
    {"source": "stocks", "target": "inventories"},
    {"source": "stock de marchandises", "target": "merchandise inventory"},
    {"source": "stock de produits finis", "target": "finished goods inventory"},
    {"source": "trésorerie", "target": "cash"},
    {"source": "disponibilités", "target": "cash and cash equivalents"},
    {"source": "liquidités", "target": "liquid assets"},
    {"source": "placement", "target": "investment"},
    {"source": "placements", "target": "investments"},
    {"source": "placement à court terme", "target": "short-term investment"},
    {"source": "immobilisation", "target": "fixed asset"},
    {"source": "immobilisations", "target": "fixed assets"},
    {"source": "immobilisations corporelles", "target": "tangible fixed assets"},
    {"source": "immobilisations incorporelles", "target": "intangible fixed assets"},
    {"source": "immobilisations financières", "target": "financial fixed assets"},
    {"source": "écart d'acquisition", "target": "goodwill"},
    {"source": "goodwill", "target": "goodwill"},
    {"source": "brevet", "target": "patent"},
    {"source": "licence", "target": "license"},
    {"source": "marque", "target": "brand"},
    {"source": "fonds de commerce", "target": "business goodwill"},
    {"source": "subvention", "target": "grant"},
    {"source": "subvention d'investissement", "target": "investment grant"},
    {"source": "subvention d'exploitation", "target": "operating grant"},
    {"source": "impôt", "target": "tax"},
    {"source": "impôts", "target": "taxes"},
    {"source": "impôt sur les sociétés", "target": "corporate tax"},
    {"source": "IS", "target": "corporate tax"},
    {"source": "TVA", "target": "VAT"},
    {"source": "taxe sur la valeur ajoutée", "target": "value added tax"},
    {"source": "crédit de TVA", "target": "VAT credit"},
    {"source": "TVA collectée", "target": "output VAT"},
    {"source": "TVA déductible", "target": "input VAT"},
    {"source": "dividende", "target": "dividend"},
    {"source": "dividendes", "target": "dividends"},
    {"source": "distribution", "target": "distribution"},
    {"source": "mise en distribution", "target": "appropriation"},
    {"source": "action", "target": "share"},
    {"source": "actions", "target": "shares"},
    {"source": "actionnaire", "target": "shareholder"},
    {"source": "actionnaires", "target": "shareholders"},
    {"source": "obligation", "target": "bond"},
    {"source": "obligations", "target": "bonds"},
    {"source": "obligataire", "target": "bondholder"},
    {"source": "emprunt", "target": "loan"},
    {"source": "emprunts", "target": "loans"},
    {"source": "emprunt obligataire", "target": "bond issue"},
    {"source": "prêt", "target": "loan"},
    {"source": "prêts", "target": "loans"},
    {"source": "crédit", "target": "credit"},
    {"source": "crédit bancaire", "target": "bank loan"},
    {"source": "ligne de crédit", "target": "credit line"},
    {"source": "découvert", "target": "overdraft"},
    {"source": "découvert bancaire", "target": "bank overdraft"},
    {"source": "taux d'intérêt", "target": "interest rate"},
    {"source": "intérêt", "target": "interest"},
    {"source": "intérêts", "target": "interest"},
    {"source": "intérêts courus", "target": "accrued interest"},
    {"source": "taux d'actualisation", "target": "discount rate"},
    {"source": "valeur actuelle", "target": "present value"},
    {"source": "valeur actuelle nette", "target": "net present value"},
    {"source": "VAN", "target": "NPV"},
    {"source": "taux de rentabilité interne", "target": "internal rate of return"},
    {"source": "TRI", "target": "IRR"},
    {"source": "retour sur investissement", "target": "return on investment"},
    {"source": "ROI", "target": "ROI"},
    {"source": "marge", "target": "margin"},
    {"source": "marge brute", "target": "gross margin"},
    {"source": "marge nette", "target": "net margin"},
    {"source": "marge opérationnelle", "target": "operating margin"},
    {"source": "taux de marge", "target": "profit margin ratio"},
    {"source": "ratio", "target": "ratio"},
    {"source": "ratios", "target": "ratios"},
    {"source": "ratio de liquidité", "target": "liquidity ratio"},
    {"source": "ratio de solvabilité", "target": "solvency ratio"},
    {"source": "ratio d'endettement", "target": "debt ratio"},
    {"source": "ratio de rentabilité", "target": "profitability ratio"},
    {"source": "fonds de roulement", "target": "working capital"},
    {"source": "besoin en fonds de roulement", "target": "working capital requirement"},
    {"source": "BFR", "target": "WCR"},
    {"source": "cautionnement", "target": "guarantee"},
    {"source": "garantie", "target": "security"},
    {"source": "hypothèque", "target": "mortgage"},
    {"source": "nantissement", "target": "pledge"},
    {"source": "gage", "target": "collateral"},
    {"source": "audit", "target": "audit"},
    {"source": "commissaire aux comptes", "target": "auditor"},
    {"source": "expert-comptable", "target": "accountant"},
    {"source": "comptabilité", "target": "accounting"},
    {"source": "plan comptable", "target": "chart of accounts"},
    {"source": "écriture comptable", "target": "journal entry"},
    {"source": "grand livre", "target": "general ledger"},
    {"source": "balance", "target": "trial balance"},
    {"source": "lettrage", "target": "reconciliation"},
    {"source": "rapprochement bancaire", "target": "bank reconciliation"},
    {"source": "exercice précédent", "target": "prior year"},
    {"source": "exercice en cours", "target": "current year"},
    {"source": "comparatif", "target": "comparative"},
    {"source": "écart", "target": "variance"},
    {"source": "écarts", "target": "variances"},
    {"source": "analyse des écarts", "target": "variance analysis"},
    {"source": "budget", "target": "budget"},
    {"source": "budget prévisionnel", "target": "forecast budget"},
    {"source": "prévision", "target": "forecast"},
    {"source": "prévisions", "target": "forecasts"},
    {"source": "réel", "target": "actual"},
    {"source": "réalisé", "target": "actual"},
    {"source": "réalisé vs budget", "target": "actual vs budget"},
    {"source": "consolidation", "target": "consolidation"},
    {"source": "comptes consolidés", "target": "consolidated accounts"},
    {"source": "groupe", "target": "group"},
    {"source": "filiale", "target": "subsidiary"},
    {"source": "participation", "target": "stake"},
    {"source": "participation minoritaire", "target": "minority interest"},
    {"source": "intérêts minoritaires", "target": "minority interests"},
    {"source": "élimination", "target": "elimination"},
    {"source": "opérations intra-groupe", "target": "intra-group transactions"}
  ]
}