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Perfectionnez votre anglais des affaires avec cette liste de vocabulaire dédié à la finance d'entreprise... et testez-vous avec notre quiz. SPECIAL CORPORATE FINANCE Revenue (US)/ Turnover (UK) = represents what the company has been able to sell to its customers. Also called sales or income. Profit and loss statement or account = document showing all wealth-creating revenues and wealth-destroying charges. Also called income statement
Gross margin = the ratio gross profits divided by net sales (gross = brut) Net income = profit after non recurrent items and tax. Also called profit or earnings or net profit EBITDA = Earnings before interest, tax, depreciation and amortization. Also called gross operating profit. Efficiency improvements = increase of the ratio of the work done by a employee or a machine. Working capital = the net balance of operating uses and sources of funds (fond de roulement) Inventories = the temporary assets created as part of the business cycle Order book = a book in which customers' orders are entered Accounts receivable = money owed to an organization for products or services already delivered. On the opposite, accounts payable is the money the organization owes for products or services already received Free cash flow = difference between operating cash flow and capital expenditure net of fixed assets disposals (flux de trésorerie disponible) Board of directors = an official group of persons who direct or supervise some activity Expenses = what the organization spends EBIT = earnings before interest and taxes Equity = ownership of a company (capitaux propres) Asset = what the organization owns and has value Liability = what the organization owes, debts Cash flow statement = financial statement that keeps track of revenue, expenses, and profit.
NOUNS AND EXPRESSIONS
At a record level = reaching the best performance ever Far-reaching = extending far in influence, effect Headwind = a wind opposed to the course of a moving object Momentum = force or speed of movement Build-up = construction or accumulation
VERBS
To increase = to rise, to become greater, as in number, size, strength, or quality To ramp up = to bolster or to strengthen To arise from = to result or proceed To burden = to load oppressively, to trouble To grow over = to increase across a period or a place To offset = to counterbalance or compensate
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