Translation glossary: Philisam Finance

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accrued payroll costsdettes sociales 
English to French
accumulated amortizationamortissements cumulés 
English to French
additional paid-in-capitalprime d\'émission 
English to French
advance billings to customersacomptes clients 
English to French
asset and liability accountsbilans 
English to French
assetsactif 
English to French
attributable toattribué aux 
English to French
bank overdraftsconcours bancaires court terme 
English to French
basis of consolidationméthodes de consolidation 
English to French
business combinationsregroupements d\'entreprises 
English to French
capitalizedcomptabilisé 
English to French
cash and cash equivalentsdisponibilités et titres de placement court terme 
English to French
cash generating units (CGU)plus petites unités génératrices de trésorerie 
English to French
collectibilityrecouvrement de la créance 
English to French
common stockcapital social 
English to French
completion of the surveysachèvement des études 
English to French
consolidated financial statementscomptes consolidés 
English to French
consolidated statement of operationsrésultat consolidé 
English to French
convertible bond - equity componentemprunt convertible - part en capitaux propres 
English to French
cost of net financial debtcoût de l\'endettement financier net 
English to French
cost of net financial debtcoût de l\'endettement financier net 
English to French
cost of operationscoût des ventes 
English to French
cumulative translation adjustmentécarts de conversion 
English to French
current portion of financial debtdettes financières - part court terme 
English to French
deferred tax assetsimpôts différés actif - actifs d\'impôts différés (rédigé) 
English to French
deferred tax liabilitiesimpôts différés passif 
English to French
equitycapitaux propres 
English to French
equity in income of affiliatesrésultat des sociétés mises en équivalence 
English to French
equity methodmise en équivalence 
English to French
exclusive surveysétudes exclusives 
English to French
financial debtdettes financières long terme 
English to French
first-time adopterpremier adoptant des ifrs 
English to French
first-time adoption of ifrspremière adoption des ifrs 
English to French
french accounting principlesprincipes comptables généralement admis en France 
English to French
functional currencymonnaie fonctionnelle 
English to French
goodwillécart d\'acquisition 
English to French
goodwill and intangible assets, netimmobilisations incorporelles (nettes) 
English to French
gross profitmarge brute 
English to French
ias 16norme ias 16 
English to French
ifrs - international financial reporting standardsnormes comptables internationales ifrs 
English to French
ifrs consolidated statement of operationscompte de résultat ifrs 
English to French
income (loss) from consolidated companiesrésultat net des entreprises intégrées 
English to French
income and expenses recognized directly in equityrésultats comptabilisés directement en capitaux propres 
English to French
income before income taxesrésultat courant des entreprises intégrées 
English to French
income statement accountscompte de résultats 
English to French
income tax assetsactifs d\'impôt 
English to French
income tax payableimpôts sur les bénéfices à payer 
English to French
income taxesimpôt sur les bénéfices 
English to French
intangible and tangible assetsimmobilisations corporelles et incorporelles 
English to French
inventories and work-in-progressstock et travaux en cours 
English to French
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