Here is a list of wards that are used or can be used in an accounting office. This list will be useful throughout your carrier.
Assets
noun
property owned by a person or company, regarded as having value and available to meet debts, commitments, or legacies.
Example: These statements help analyze the business by translating economic factors into accounting numbers like assets, sales, cash flows and earnings.
fr: Actifs
Balance sheet
noun
A balance sheet is a financial statement that reports a company's assets, liabilities and shareholders' equity at a specific point in time, and provides a basis for computing rates of return and evaluating its capital structure.
Example: However, it is used as more "reliable guide to the liquidity of a business than the current assets held at the balance sheet date".
fr: Bilan
Capital
noun
Capital refers to a person’s or organization’s financial assets. Capital may include funds in deposit accounts or money from financing sources. Working capital refers to a business’s liquid capital, which the owner can use to pay for day-to-day or ongoing expenses. A company’s working capital indicates its overall health and ability to meet financial obligations due within a year.
Example: FINANCE PCD Maltron needs some considerable investment capital to get at that global market and supply it.
fr: Capitale
Cash flow statement
noun
The statement of cash flows, or the cash flow statement, is a financial statement that summarizes the amount of cash and cash equivalents entering and leaving a company.
Example: In addition to financial and budgetary analysis' there are various other methods available to me to use for measuring and controlling the organisational performance of the farm, the main ones of which are by analysis of the cash flow statement, the Profit and Loss Statement and by looking at Share values.
cash flow statement - cash flow statement states where the cash received has come from and what the business has spent it on.
fr: Tableau des flux de trésorerie
Client
noun
a person who pays a professional person or organization for services. : a customer in a shop or hotel. computers : a computer in a network that uses the services provided by a server.
Example: I mailed the invoice to the client.
fr: Client
credit
noun
Part of an account where sums remitted or paid to the person who owns the account are entered.
Example: In the course of the thirteenth century he learnt to keep his credit and debit entries separate from one another, either on different pages or ledgers.
fr: crédit
Debit
noun
Account of amounts owed by one person to another (opposes credit).
Example: In the course of the thirteenth century he learnt to keep his credit and debit entries separate from one another, either on different pages or ledgers.
fr: Débit
Depreciation
noun
The monetary value of an asset decreases over time due to use, wear and tear or obsolescence. This decrease is measured as depreciation. ... Opposite of depreciation is appreciation which is increase in the value of an asset over a period of time.
Example: Union officials feel that it might lead to the depreciation of this traditional institution.
fr: Dépréciation
Financial statements
noun
Financial statements are written records that convey the business activities and the financial performance of a company.
Example: Financial control is used to monitor the financial performance of an organisation using financial statements; they tell managers where the organisation stands financially and indicate possible future problems.
fr: États financiers
general journal
noun
A book of original entry that requires that both the account being debited and the account being credited be listed along with the respective amounts. Because of accounting software and special journals there are relatively few entries made into the general journal.
Example: During the useful life of the item, the prepaid balance shall be reduced either on a monthly basis or by the rate of actual consumption by means of a General Journal entry which debits the appropriate expense account [...] and credits the prepaid account
fr: journal général
Income statement
noun
Also known as the profit and loss statement or the statement of revenue and expense, the income statement primarily focuses on the company’s revenues and expenses during a particular period.
Example: The three main financial statements are the Balance Sheet, the Cash Flow statement, and the income statement.
fr: État des résultats
Inventory
noun
Inventory refers to a company’s goods and raw materials used for making the goods it sells. It appears on a balance sheet as an asset. Inventory includes finished goods, raw materials, and works-in-progress. Generally, companies should avoid holding large amounts of inventory for long periods of time, due to the risk of obsolescence and storage costs.
Example: They bought a lot of merchandise, so they have a big inventory.
fr: Inventaire
Invoice
noun
a list of goods sent or services provided, with a statement of the sum due for these; a bill.
Example: The invoice will be sent through the post separately.
fr: Facture d'achat
Liabilities
noun
a thing for which someone is responsible, especially a debt or financial obligation.
Example: Jolly SU has no loan history and therefore has no liabilities in the form of loan repayments.
fr: Passifs
Provider
noun
a person or thing that provides something.
Example: If these assumptions are not the case, then the project specific risks 1 and 2 will be high, so I would recommend outsourcing using a turnkey provider if the cost implications are manageable.
