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61 consolidated balance sheet
bilan m consolidéEnglish-French business dictionary > consolidated balance sheet
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62 consolidated entry
écriture f consolidée -
63 consolidated profit and loss account
bilan consolidéEnglish-French business dictionary > consolidated profit and loss account
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64 consolidated statement of net income
résultat m net consolidéEnglish-French business dictionary > consolidated statement of net income
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65 contingency theory
théorie f de la contingence -
66 contingent liabilities
ACCOUNTANCY passif m éventuel -
67 contingent profit
profit m aléatoire -
68 contra
1 nounper contra par contre;∎ as per contra en contrepartie, porté ci-contrecontra account compte m de contrepartie ou d'autre part;contra entry article m ou écriture f inverse, contre-passation fcontrepasser -
69 contribution margin
marge sur les coûts variables -
70 contribution ratio
ratio m de marge brute -
71 cost centre
centre m de coût ou d'analyse -
72 cost curve
courbe f des coûts -
73 cost of goods purchased
coût des marchandises achetéesEnglish-French business dictionary > cost of goods purchased
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74 cost of goods sold
coût des marchandises vendues -
75 cost of sales
coût de revient des produits vendus -
76 cost overrun
dépassement m de coût -
77 credit balance
solde m créditeur -
78 credit column
colonne f créditrice -
79 credit entry
ACCOUNTANCY écriture f passée au crédit -
80 credit item
poste m créditeur
См. также в других словарях:
Accountancy — [http://dictionary.reference.com/browse/accountancy , dictionary.com] or accounting is the measurement, statement, or provision of assurance about financial information primarily used by lenders, managers, investors, tax authorities and other… … Wikipedia
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Accountancy — Ac*count an*cy, n. The art or employment of an accountant. [1913 Webster] … The Collaborative International Dictionary of English
accountancy — index budget, computation Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
accountancy — (n.) 1854, from ACCOUNTANT (Cf. accountant) + CY (Cf. cy) … Etymology dictionary
accountancy — ► NOUN ▪ the profession or duties of an accountant … English terms dictionary
accountancy — [ə kount′ n sē] n. the keeping or inspecting of commercial accounts; work of an accountant … English World dictionary
accountancy — (esp. BrE) (AmE usually accounting) noun ADJECTIVE ▪ chartered (BrE) ▪ public (AmE) ▪ creative ▪ It had taken considerable creative accountancy on my part to produce a set of figures that showed us making any profit at all … Collocations dictionary
accountancy — [[t]əka͟ʊntənsi[/t]] N UNCOUNT Accountancy is the theory or practice of keeping financial accounts. He s sitting his final exams in accountancy … English dictionary
accountancy — /ə kaυntənsi/ noun the work of an accountant ● They are studying accountancy or They are accountancy students. (NOTE: American English is accounting in this meaning) … Marketing dictionary in english
accountancy — /ə kaυntənsi/ noun the work of an accountant ● They are studying accountancy or They are accountancy students. (NOTE: The US term is accounting in this meaning.) … Dictionary of banking and finance