{"id":10830,"date":"2025-06-19T13:25:42","date_gmt":"2025-06-19T13:25:42","guid":{"rendered":"https:\/\/www.ringteacher.com\/fr\/?post_type=knowledgebase&#038;p=10830"},"modified":"2025-06-19T13:25:42","modified_gmt":"2025-06-19T13:25:42","slug":"vocabulaire-de-la-comptabilite-en-anglais","status":"publish","type":"knowledgebase","link":"https:\/\/www.ringteacher.com\/fr\/materiels-didactiques\/vocabulaire-anglais\/vocabulaire-de-la-comptabilite-en-anglais\/","title":{"rendered":"Vocabulaire de la comptabilit\u00e9 en anglais"},"content":{"rendered":"<p>\u201cWhat\u2019s the bottom line?\u201d \u201cHow will it affect the bottom line?\u201d Cette expression courante \u2013 <strong>r\u00e9sultat net<\/strong> \u2013 est utilis\u00e9e dans le monde des affaires pour d\u00e9signer les b\u00e9n\u00e9fices ou le revenu net d&#8217;une entreprise.<\/p>\n<p>Elle provient de l&#8217;emplacement de cette information cruciale dans les documents que l&#8217;entreprise tient \u00e0 jour pour toutes ses activit\u00e9s financi\u00e8res pendant une p\u00e9riode donn\u00e9e \u2013 le compte de r\u00e9sultat. Dans cette le\u00e7on, nous allons apprendre le <strong>vocabulaire de la comptabilit\u00e9 en anglais<\/strong>, le vocabulaire commercial comptable et les activit\u00e9s li\u00e9es \u00e0 la comptabilit\u00e9.<\/p>\n<p><a href=\"https:\/\/ringteacher.com\/fr\" target=\"_blank\" rel=\"noopener\">Apprendre l\u2019anglais en ligne<\/a> avec Ringteacher peut t\u2019aider \u00e0 perfectionner ton niveau. Commence d\u00e8s maintenant tes <a href=\"https:\/\/www.ringteacher.com\/fr\/cours-anglais-en-ligne\/\">cours d\u2019anglais en ligne<\/a> et deviens un expert.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_75 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table des mati\u00e8res<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Alternar tabla de contenidos\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.ringteacher.com\/fr\/materiels-didactiques\/vocabulaire-anglais\/vocabulaire-de-la-comptabilite-en-anglais\/#Comptes_et_vocabulaire_de_la_comptabilite_en_anglais\" >Comptes et vocabulaire de la comptabilit\u00e9 en anglais<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.ringteacher.com\/fr\/materiels-didactiques\/vocabulaire-anglais\/vocabulaire-de-la-comptabilite-en-anglais\/#Les_resultats_et_le_vocabulaire_de_la_comptabilite_en_anglais\" >Les r\u00e9sultats et le vocabulaire de la comptabilit\u00e9 en anglais<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.ringteacher.com\/fr\/materiels-didactiques\/vocabulaire-anglais\/vocabulaire-de-la-comptabilite-en-anglais\/#Exercices_sur_le_vocabulaire_de_la_comptabilite_en_anglais\" >Exercices sur le vocabulaire de la comptabilit\u00e9 en anglais<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.ringteacher.com\/fr\/materiels-didactiques\/vocabulaire-anglais\/vocabulaire-de-la-comptabilite-en-anglais\/#Exercices_de_communication\" >Exercices de communication<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Comptes_et_vocabulaire_de_la_comptabilite_en_anglais\"><\/span><strong>Comptes et vocabulaire de la comptabilit\u00e9 en anglais<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td>Termes<\/td>\n<td>Traduction<\/td>\n<td>Signification<\/td>\n<\/tr>\n<tr>\n<td>accounts<\/td>\n<td>comptes<\/td>\n<td>records that track the financial activities of a specific asset, liability, equity, revenue or expense; these are all the financial records of a company<\/td>\n<\/tr>\n<tr>\n<td>accountant<\/td>\n<td>comptable<\/td>\n<td>someone who keeps or examines the financial records of a company<\/td>\n<\/tr>\n<tr>\n<td>accountancy firm<\/td>\n<td>soci\u00e9t\u00e9 d\u2019expertise comptable<\/td>\n<td>company that specializes in accounting services for clients; they also handle payroll or auditing services for companies<\/td>\n<\/tr>\n<tr>\n<td>audit<\/td>\n<td>audit<\/td>\n<td>to make an official examination of accounts of a business and produce a report<\/td>\n<\/tr>\n<tr>\n<td>auditor<\/td>\n<td>auditeur<\/td>\n<td>someone whose job it is to carry an official examination of accounts of a business and produce a report<\/td>\n<\/tr>\n<tr>\n<td>creative accounting<\/td>\n<td>comptabilit\u00e9 cr\u00e9ative<\/td>\n<td>the method of recording the financial information about a company which are legal, but do not show the real situation clearly making the company look more successful than they really are<\/td>\n<\/tr>\n<tr>\n<td>window dressing<\/td>\n<td>comptabilit\u00e9 cr\u00e9ative<\/td>\n<td>another term for creative accounting<\/td>\n<\/tr>\n<tr>\n<td>bookkeeper<\/td>\n<td>comptable ; teneur de livres<\/td>\n<td>a person whose job is to keep an exact record of the money that has been spent or received by a business or organization<\/td>\n<\/tr>\n<tr>\n<td>accounting standards<\/td>\n<td>normes comptables<\/td>\n<td>a rule describing how the financial information of a company or organization be recorded<\/td>\n<\/tr>\n<tr>\n<td>true and fair view<\/td>\n<td>image fid\u00e8le et sinc\u00e8re<\/td>\n<td>a term used by auditors to say that the accounts are accurate and complete<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Les_resultats_et_le_vocabulaire_de_la_comptabilite_en_anglais\"><\/span><strong>Les r\u00e9sultats et le vocabulaire de la comptabilit\u00e9 en anglais<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<tbody>\n<tr>\n<td>Termes<\/td>\n<td>Traduction<\/td>\n<td>Signification<\/td>\n<\/tr>\n<tr>\n<td>annual report<\/td>\n<td>rapport annuel<\/td>\n<td>a report made a company each year that includes the audited accounts, income statement and opinion of how the company will do in the future<\/td>\n<\/tr>\n<tr>\n<td>loss<\/td>\n<td>perte<\/td>\n<td>the business spends more money than it earns<\/td>\n<\/tr>\n<tr>\n<td>profit<\/td>\n<td>b\u00e9n\u00e9fice<\/td>\n<td>money earned by a business after paying the costs of producing and selling goods and services<\/td>\n<\/tr>\n<tr>\n<td>pre-tax profit<\/td>\n<td>b\u00e9n\u00e9fice avant imp\u00f4ts<\/td>\n<td>a company\u2019s total revenue less its operating expenses, depreciation expense and interest, but no taxes<\/td>\n<\/tr>\n<tr>\n<td>pre-tax loss<\/td>\n<td>perte avant imp\u00f4ts<\/td>\n<td>the total loss made by a company before tax has been taken away<\/td>\n<\/tr>\n<tr>\n<td>exceptional profit<br \/>\nexceptional loss<\/td>\n<td>b\u00e9n\u00e9fice exceptionnel<br \/>\nperte exceptionnelle<\/td>\n<td>a profit \/ loss in a company\u2019s accounts that relates to an unusual event that does not happen regularly<\/td>\n<\/tr>\n<tr>\n<td>gross profit<\/td>\n<td>b\u00e9n\u00e9fice brut<\/td>\n<td>a company\u2019s profit from selling goods and services before costs not directly related to them are subtracted<\/td>\n<\/tr>\n<tr>\n<td>net profit<\/td>\n<td>b\u00e9n\u00e9fice net<\/td>\n<td>the money made by a company for a particular period after all costs, taxes have been paid<\/td>\n<\/tr>\n<tr>\n<td>the bottom line<\/td>\n<td>r\u00e9sultat net<\/td>\n<td>the final line in the accounts of a company showing the total profit or loss that has been made<\/td>\n<\/tr>\n<tr>\n<td>in the red<\/td>\n<td>\u00eatre dans le rouge<\/td>\n<td>the company stops owing money to someone<\/td>\n<\/tr>\n<tr>\n<td>income statement (AmE)<br \/>\nprofit and loss account (BrE)<\/td>\n<td>compte de r\u00e9sultat<\/td>\n<td>a document showing the company\u2019s profit or loss for a particular period of time<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-2863\" src=\"https:\/\/www.ringteacher.com\/fr\/wp-content\/uploads\/2025\/06\/Vocabulaire-de-la-comptabilite-en-anglais-01.png\" alt=\"Vocabulaire de la comptabilit\u00e9 en anglais\" width=\"700\" height=\"700\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Exercices_sur_le_vocabulaire_de_la_comptabilite_en_anglais\"><\/span><strong>Exercices sur le vocabulaire de la comptabilit\u00e9 en anglais<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div><span class=\"enunciado-ejercicio\"><strong>Choisis les mots corrects pour chaque d\u00e9finition.<\/strong><\/span><\/div>\n<p>The British call it an income statement. (profit and loss account)<br \/>\na. profit and loss account\u2003\u2003\u2003b. accounts\u2003\u2003c. the bottom line<\/p>\n<p>A business term which means the company stops owing money to someone. (in the red)<br \/>\na. the bottom line\u2003\u2003\u2003\u2003\u2003\u2003\u2003b. in the red\u2003\u2003c. income statement<\/p>\n<p>The final line in the accounts of the company showing the total profit or loss that has been made. (the bottom line)<br \/>\na. the bottom line\u2003\u2003\u2003\u2003\u2003\u2003\u2003b. in the red\u2003\u2003c. income statement<\/p>\n<p>The money made by a company for a particular period after all costs, taxes have been paid. (net profit)<br \/>\na. gross profit\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003b. net profit\u2003\u2003c. net loss<\/p>\n<p>A company\u2019s profit from selling goods and services before costs not directly related to them are subtracted. (gross profit)<br \/>\na. gross profit\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003b. net profit\u2003\u2003c. net loss<\/p>\n<p>A company\u2019s total revenue less its operating expenses, depreciation expense and interest, but no taxes. (pre-tax profit)<br \/>\na. pre-tax profit\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003b. net profit\u2003\u2003c. net loss<\/p>\n<p>The total loss made by a company before tax has been taken away. (pre-tax loss)<br \/>\na. pre-tax loss\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003b. net loss\u2003\u2003\u2003c. loss<\/p>\n<p>A report made a company each year that includes the audited accounts, income statement and opinion of how the company will do in the future. (annual report)<br \/>\na. annual report\u2003\u2003\u2003\u2003\u2003\u2003\u2003\u2003b. income statement\u2003c. profit and loss report<\/p>\n<p><span class=\"enunciado-ejercicio\"><strong>Relie la colonne A avec la colonne B.<\/strong><\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>A<\/td>\n<td>B<\/td>\n<\/tr>\n<tr>\n<td>\n<div>\n<ol>\n<li>accountancy firms (e)<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<td>\n<div>\n<ol start=\"1\">\n<li>il tient ou examine les dossiers financiers d&#8217;une entreprise<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>\n<ol>\n<li>audit (g)<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<td>\n<div>\n<ol start=\"2\">\n<li>enregistrer les informations financi\u00e8res sans montrer la situation r\u00e9elle<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>\n<ol>\n<li>creative accounting (b)<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<td>\n<div>\n<ol start=\"3\">\n<li>autre terme pour comptabilit\u00e9 cr\u00e9ative<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>\n<ol>\n<li>bookkeepers (f)<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<td>\n<div>\n<ol start=\"4\">\n<li>terme utilis\u00e9 par les auditeurs pour dire que les comptes sont exacts et complets<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>\n<ol>\n<li>true and fair view (d)<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<td>\n<div>\n<ol start=\"5\">\n<li>entreprises sp\u00e9cialis\u00e9es dans les services comptables, de paie ou d&#8217;audit<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>\n<ol>\n<li>accountants (a)<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<td>\n<div>\n<ol start=\"6\">\n<li>il enregistre pr\u00e9cis\u00e9ment l&#8217;argent d\u00e9pens\u00e9 ou re\u00e7u par une entreprise<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<div>\n<ol>\n<li>window dressing (c)<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<td>\n<div>\n<ol start=\"7\">\n<li>examen officiel des comptes d&#8217;une entreprise<\/li>\n<\/ol>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Exercices_de_communication\"><\/span><strong>Exercices de communication<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ol>\n<li>Quelle est l\u2019importance du compte de r\u00e9sultat pour une entreprise ?<\/li>\n<li>Quel impact cela a-t-il si l\u2019entreprise subit une perte ?<\/li>\n<li>Connais-tu quelqu\u2019un qui travaille comme comptable ? Quel est l\u2019aspect le plus difficile du m\u00e9tier ?<\/li>\n<li>Un comptable peut-il aussi \u00eatre un auditeur ? Pourquoi ? \/ Pourquoi pas ?<\/li>\n<li>Les comptables et les auditeurs sont-ils bien r\u00e9mun\u00e9r\u00e9s dans ton pays ?<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u201cWhat\u2019s the bottom line?\u201d \u201cHow will it affect the bottom line?\u201d Cette expression courante \u2013 r\u00e9sultat net \u2013 est utilis\u00e9e [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"knowledgebase_cat":[68],"knowledgebase_tag":[],"class_list":["post-10830","knowledgebase","type-knowledgebase","status-publish","hentry","knowledgebase_cat-vocabulaire-anglais"],"_links":{"self":[{"href":"https:\/\/www.ringteacher.com\/fr\/wp-json\/wp\/v2\/knowledgebase\/10830","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ringteacher.com\/fr\/wp-json\/wp\/v2\/knowledgebase"}],"about":[{"href":"https:\/\/www.ringteacher.com\/fr\/wp-json\/wp\/v2\/types\/knowledgebase"}],"author":[{"embeddable":true,"href":"https:\/\/www.ringteacher.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ringteacher.com\/fr\/wp-json\/wp\/v2\/comments?post=10830"}],"version-history":[{"count":2,"href":"https:\/\/www.ringteacher.com\/fr\/wp-json\/wp\/v2\/knowledgebase\/10830\/revisions"}],"predecessor-version":[{"id":10833,"href":"https:\/\/www.ringteacher.com\/fr\/wp-json\/wp\/v2\/knowledgebase\/10830\/revisions\/10833"}],"wp:attachment":[{"href":"https:\/\/www.ringteacher.com\/fr\/wp-json\/wp\/v2\/media?parent=10830"}],"wp:term":[{"taxonomy":"knowledgebase_cat","embeddable":true,"href":"https:\/\/www.ringteacher.com\/fr\/wp-json\/wp\/v2\/knowledgebase_cat?post=10830"},{"taxonomy":"knowledgebase_tag","embeddable":true,"href":"https:\/\/www.ringteacher.com\/fr\/wp-json\/wp\/v2\/knowledgebase_tag?post=10830"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}