The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

French to English Accounting Translation Glossary

French term		English translation
exclure les comptes soldés non mouvementés		exclude zero-balance, zero-movement accounts
expert comptable agréé et comptable agréé		chartered accountant and qualified accountant
expertise amiable et judiciaire		privately agreed, court-ordered/rubber-stamped appraisal
explosion		explosion	Zonia Clissold
Entered by: Zonia Clissold
expositions		items (accounting items)
extournables		reversible provisions
extourne d’une facture non parvenue non fléchée par des dépenses		reversal of an accrued, unexpensed invoice
f/d		Expenses/ Debits
facturation au temps passé		billing by the hour (etc.) / pro rata temporis	Tony M
Entered by: Tony M
facturation réelle		actual invoicing / billing
facturation reconstituée en HT		invoiced amount before VAT
facturées pu 21.98 EUR au lieu de 20.54 EUR		invoiced unit price 21.98 instead of 20.54
facture d'intervention		intervention invoice
Facture non échue		Invoice due (as opposed to invoice overdue)
Factures non parvenues		invoices not received (yes)
filiales productrices à comptabilité Anglo-Saxonne		income-generating subsidiaries under US/UK accounting
fiscalité latente		deferred taxes (liabilities)
fondée sur l’actualisation		based on a DCF analysis
fonds apportés		funds contributed
Fonds associatifs sans droit de reprise		Association funds without right of recovery
fonds commerciaux		intangible business assets
fonds commerciaux vs. écart d'acquisition		business intangibles / goodwill
fonds de commerce distribution sélective		selective distribution	Neil Rear
Entered by: Neil Rear
fonds de garantie de place		security reserve
Forcer la date comptable au :		Override the accounting date to:	Pasquale Capo
Entered by: Pasquale Capo
formations hors champs		non-vocational training
fournisseur d' immobilisation		fixed asset supplier
fournisseurs de frais généraux		Suppliers - general expense items
fournisseurs exploitation		trade payables/liabilities	Maciej Andrzejczak
Entered by: Maciej Andrzejczak
fournisseurs FAR		accrued payables / accrued invoices / invoices receivable
FPI		Fonds de pension Individuel	Peter Freckleton
Entered by: Peter Freckleton
frais de jouvence		regeneration expenses
Frais d\'émission d\'emprunt à étaler		amortized debt issuance expense
frais postérieurs à l\'entrée		post-entry costs
Frais visas aut.frais voy		visa expenses other travel expenses	Paula Price
Entered by: Paula Price
FY13F		FY13F
gain de marge escompté		expected margin increase
Gestion		budget year
gestion d'activité		Revenue from operation / Operating income
gestion de fait		de facto management

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