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1 opening balance sheet
bilan m d'ouverture -
2 opening
opening ['əʊpənɪŋ](part, chapter) premier; (day, hours) d'ouverture; (ceremony) d'ouverture, d'inauguration; (remark) préliminaire, préalable;∎ Theatre the opening lines les premières lignes;∎ the play's opening scene la première scène de la pièce2 noun(a) (act of opening) ouverture f;∎ the opening of a new supermarket l'ouverture f d'un nouveau supermarché;∎ at the play's New York opening lors de la première de la pièce à New York;∎ the opening of negotiations has been postponed l'ouverture f des négociations a été ajournée;∎ the opening of Parliament l'ouverture f du Parlement(b) (gap, hole, entrance) ouverture f;∎ we came to an opening in the fence nous avons trouvé un passage ou une ouverture dans la clôture;∎ an opening in the clouds une trouée ou une percée dans les nuages;∎ the opening to the mine l'entrée f de la mine∎ the opening of the film is in black and white le début du film est en ou les premières scènes du film sont en noir et blanc(e) (opportunity → gen) occasion f; (→ for employment) débouché m; Marketing (→ in market) débouché m, ouverture f;∎ we have exploited an opening in the market nous avons exploité une ouverture sur le marché;∎ her remarks about the company gave me the opening I needed ses observations au sujet de l'entreprise m'ont fourni le prétexte dont j'avais besoin;∎ there are lots of good openings in industry l'industrie offre de nombreux débouchés intéressants;∎ there's an opening with Smith & Co il y a un poste vacant chez Smith & Co►► Accountancy opening balance solde m d'ouverture;Accountancy opening balance sheet bilan m d'ouverture;opening batsman (in cricket) premier batteur m;Cards opening bid annonce f d'entrée ou d'indication;opening bracket parenthèse f ouvrante;Stock Exchange opening day jour m d'ouverture;Accountancy opening entry écriture f d'ouverture;Commerce opening hours heures fpl d'ouverture;Chess opening gambit gambit m; figurative premier pas m;Stock Exchange opening price (at start of trading) cours m d'ouverture, premier cours m; (of new shares) cours m d'introduction;opening quotation marks guillemets mpl ouvrants;Finance opening session séance f d'ouverture;Finance opening stock stock m initial ou d'ouverture;Theatre opening night première f;Computing opening tag balise f de début;Commerce opening time heure f d'ouverture -
3 opening
(a) (of shop, office, account, credit, negotiations) ouverture fACCOUNTANCY opening balance solde m d'ouverture;ACCOUNTANCY opening balance sheet bilan m d'ouverture;ACCOUNTANCY opening entry écriture f d'ouverture;opening hours heures f pl d'ouverture;ACCOUNTANCY opening stock stock m initial ou d'ouverture∎ there are lots of good openings in industry l'industrie offre de nombreux débouchés intéressants;∎ we have exploited an opening in the market nous avons exploité une ouverture sur le marché;∎ there's an opening with Lakeland Ltd il y a un poste vacant chez Lakeland Ltdopening price (at start of trading) cours m d'ouverture, premier cours; (of new shares) cours d'introduction;opening range fourchette f de cours d'ouverture;opening session séance f d'ouverture;opening transaction opération f d'ouverture -
4 ice
glace; glace naturelle*
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