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1 transaction
transaction [træn'zækʃən]1 noun∎ cash transaction transaction f en liquide;∎ cash transactions have increased les mouvements d'espèces ont augmenté;∎ Stock Exchange transactions opérations fpl de Bourse(b) (act of transacting) conduite f, gestion f;∎ transaction of business will continue as normal la conduite des affaires se poursuivra comme à l'accoutumée(proceedings of organization) travaux mpl; (minutes) actes mpl►► Stock Exchange transaction costs frais mpl de Bourse;Stock Exchange transaction tax impôt m de BourseUn panorama unique de l'anglais et du français > transaction
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2 capital
∎ to live on one's capital vivre sur son capitalcapital account compte m de capitaux;capital accumulation accumulation f de capital;capital adequacy ratio ratio m Cooke;capital allowances déductions f pl (fiscales) sur frais d'établissement;capital asset pricing model modèle m d'évaluation des actifs;capital assets actif m immobilisé, immobilisations f pl corporelles;capital bond obligation f à coupon zéro;capital budget budget m des investissements;capital budgeting gestion f des investissements;capital charge intérêt m des capitaux (investis);capital clause (in memorandum of association) constitution f du capital social;capital contribution apport m de capitaux;capital cost coût m du capital;ACCOUNTANCY capital employed capital engagé, capitaux permanents;capital equipment biens m pl d'équipement, capitaux fixes;capital expenditure mise f de fonds, investissements m pl (en immobilisations), dépenses f pl d'équipement;capital flight fuite f des capitaux;capital gains plus-value f;capital gains distribution distribution f des plus-values;capital gains tax impôt m sur les plus-values;capital goods biens d'équipement ou capitaux ou production;capital goods market marché m d'équipement;capital grant subvention f en capitalcapital growth croissance m du capital;capital income revenu m du capital;capital inflow afflux m de capitaux ou de fonds;capital injection injection f de capital ou de capitaux;capital investment investissement m de capitaux, mise de fonds;ACCOUNTANCY capital items biens capitaux;capital levy prélèvement m sur le capital;capital loss moins-value f, perte f en capitaux;capital market marché financier ou des capitaux;capital movements mouvements m pl des capitaux;capital outlay dépenses en capital;capital profits plus-value;capital project evaluation étude f de projet d'investissement;capital reserves profits m mis en réserve, réserves f non distribuées;ACCOUNTANCY capital and reserves capitaux propres;capital share part f sociale;STOCK EXCHANGE capital shares actions f pl de capitalisation;capital shortfall manque m de capitaux;capital stock capital social, capital-actions m, fonds propres;capital structure structure f financière;capital tax impôt m sur le capital;capital transaction opération f en capital;capital transfer tax droits m pl de mutation;capital turnover rotation f des capitauxcapital letter lettre f majusculeCapital gains tax is not a big issue for most people, as few people surpass the CGT allowance each year. In the 1999/2000 tax year, the individual CGT threshold, which applies to children as well as adults, is £6,800. This means a couple would have to realise gains from the sale of investments of more than £14,200 to save tax by putting some of their assets in their child's name.
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3 business
∎ to be in the antiques/restaurant business être dans les antiquités/la restauration;∎ what's his line of business?, what business is he in? qu'est-ce qu'il fait (comme métier)?;∎ to set up in business ouvrir un commerce;∎ to be in/go into business for oneself être/s'établir ou s'installer à son compte;∎ she's in business elle est dans les affaires;∎ the company has been in business for 20 years la société existe depuis 20 ans;∎ they've been in business together for 20 years ils sont associés depuis 20 ans;∎ to go out of business faire faillite;∎ supermarkets have put many small shops out of business les supermarchés ont obligé beaucoup de petits magasins à fermer;∎ business is slow les affaires ne marchent pas;∎ I've got some business to discuss with him il faut que je discute affaires avec lui;∎ to be away on business être en déplacement (pour affaires);∎ to go to London on business aller à Londres pour affaires;∎ to lose business perdre de la clientèle;∎ to do business with sb faire affaire ou des affaires avec qn;∎ to do good business faire de bonnes affaires;∎ it's good/bad for business c'est bon/mauvais pour les affaires;∎ we have lost business to foreign competitors nous avons perdu une partie de notre clientèle au profit de concurrents étrangers;∎ how's business? comment vont les affaires?;∎ business is business les affaires sont les affairesbusiness account compte m professionnel ou commercial;business accounting comptabilité f commerciale;business acquaintance relation f d'affaires;business activity activité f commerciale;business acumen sens m des affaires;business administration gestion f commerciale;business agent agent m d'affaires;business angel business angel m, investisseur m providentiel;business application application f bureautique;business appointment rendez-vous m d'affaires;business area quartier m des affaires;business associate associé(e) m, f;business bank banque f d'affaires;business banking opérations f pl des banques d'affaires;business buyer acheteur(euse) m, f industriel(elle);business call visite f d'affaires;business card carte f (de visite) d'affaires;business centre centre m des affaires;business circles milieux m pl d'affaires;business class (in air travel) classe f affaires;business college école f (supérieure) de commerce;business community monde m des affaires;∎ members of the business community are unhappy about government proposals to increase corporation tax le monde des affaires est opposé au projet gouvernemental d'augmentation de l'impôt sur les sociétés;business computer ordinateur m de bureau;business computing informatique f de gestion;business concern entreprise f commerciale;business consultancy cabinet m d'affaires;business correspondence correspondance f ou communication f commerciale;business correspondent correspondant(e) m, f financier(ère);business cycle cycle m des affaires;COMPUTING business data processing informatique d'entreprise;business economist économiste m f d'entreprise;business enterprise entreprise commerciale;business ethics déontologie f ou morale f professionnelle;business expenses frais m pl professionnels;business failure défaillance f d'entreprise;COMPUTING business graphics graphiques m pl de gestion;business hotel hôtel m d'affaires;business intelligence system réactique f;business lawyer avocat(e) m, f d'affaires;business letter lettre f commerciale;business lounge (in airport) salon m classe affaires;business lunch déjeuner m d'affaires;business management gestion d'entreprise; (study) économie f d'entreprise;business manager directeur(trice) m, f commercial(e);business market marché m des entreprises;business meeting rendez-vous d'affaires;MARKETING business mission mission f d'activité ou de l'entreprise;business news chronique f économique;business operation opération f commerciale;business park parc m ou zone f d'activités;business partner partenaire m f commercial(e);business plan plan m commercial;business policy politique f de gestion;business portfolio portefeuille m d'activités;business premises locaux m pl commerciaux ou à usage commercial;business process reengineering réorganisation f des processus;business proposition proposition f d'affaires;business relations relations f pl d'affaires ou commerciales;business school école (supérieure) de commerce;ECONOMICS business sector secteur m tertiaire ou d'affaires;business services services m pl du secteur tertiaire, services aux entreprises;COMPUTING business software logiciel m de bureautique;business strategy stratégie f d'entreprise ou commerciale;business studies (subject) études f pl commercialesbusiness transaction transaction f commerciale;business trend courant m d'affaires;business trip voyage m d'affaires;business world monde m des affaires(b) (company, firm) affaire f, entreprise f;∎ to run a business gérer une entreprise, diriger un commerce;∎ to have one's own business travailler à son compte;∎ business for sale commerce m à vendre;∎ a profitable business une entreprise lucrative ou rentable;∎ the small business sector la petite entreprise(c) (on agenda) points m pl divers;∎ any other business d'autres questions à l'ordre du jourNat West is setting up a database of business angels... experienced business people able and willing to invest in small enterprises. There are also patron angels (people looking for longterm projects to invest in but wanting no personal involvement) and occupational angels (mainly retired or redundant people with up to £50 000 to invest, and looking for day-to-day involvement).
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