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ACCOUNTING AND FINANCIAL TERMS
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| | Called-up capital | | | Capital appelé |
| | Capital contribution accounts | | | Comptes d'apport en société |
| | Capital contributors | | | Apporteurs (de capital) |
| | Capital gains on sales of assets | | | Plus-values sur cessions d'actifs |
| | Capital gains on sales of securities | | | Plus-values sur cessions de titres |
| | Capital increase | | | Augmentation de capital |
| | Capital loss on sales of assets | | | Moins-values sur cessions d'actifs |
| | Capital transactions | | | Opérations sur le capital |
| | Capitalization | | | Comptabilisation à l'actif |
| | Capitalization of reserves | | | Incorporation de réserves au capital |
| | Carry-back of losses | | | Reports en arrière des déficits |
| | Cash and cash equivalents | | | Trésorerie |
| | Cash assets | | | Disponibilités |
| | Cash on hand at branch (or factory) A (account 532) | | | Caisse succursale (ou usine) (compte 532) |
| | Cash on hand at Head Office (account 531) | | | Caisse siège social (compte 531) |
| | Cash on hand in foreign currency (account 5314) | | | Caisse en devises (compte 5314) |
| | Cash on hand in national currency (account 5311) | | | Caisse en monnaie nationale (compte 5311) |
| | Catalogs and prints (account 6236) | | | Catalogues et imprimés (compte 6236) |
| | Change of capital (company) | | | Modification du capital (société ) |
| | Changes in inventory (supplies and goods for resale) (account 603) | | | Variations des stocks (approvisionnements et marchandises) (compte 603) |
| | Changes in inventory (work in progress, goods) (account 713) | | | Variation des stocks (en-cours de production, produits) (compte 713) |
| | Changes in inventory of finished goods and work in progress (account 71) | | | Production stockée (ou déstockage) (compte 71) |
| | Changes in inventory of raw materials (and supplies) (account 6031) | | | Variation des stocks de matières premières (et fournitures) (compte 6031) |
| | Checks for collection (account 5112) | | | Chèques à encaisser (compte 5112) |
| | Cleaning products (account 3222) | | | Produits d'entretien (compte 3222) |
| | Client insolvency (account 6165) | | | Insolvabilité clients (compte 6165) |
| | Collection of bad debts written off (account 7714) | | | Rentrées sur créances amorties (compte 7714) |
| | Collective agreement | | | Convention collective |
| | Collective transport of employees (account 6247) | | | Transports collectifs du personnel (compte 6247) |
| | Commissions and brokerage fees (account 7082) | | | Commissions et courtages (compte 7082) |
| | Commissions and brokerage fees for purchases (account 6221) | | | Commissions et courtages sur achats (compte 6221) |
| | Commissions and brokerage fees for sales (account 6222) | | | Commissions et courtages sur ventes (compte 6222) |
| | Commissions on services | | | Commissions sur prestations de services |
| | Commitments made | | | Engagements donnés |
| | Commitments received | | | Engagements reçus |
| | Company deed | | | Acte de société |
| | Company in receivership | | | Entreprise en redressement judiciaire |
| | Company savings plan | | | Plan d'épargne d'entreprise (PEE) |
| | Company vehicle tax (account 63514) | | | Taxe sur les véhicules des sociétés (compte 63514) |
| | Comparability and continuity | | | Comparabilité et continuité |
| | Compulsory construction damage insurance (account 6162) | | | Assurance obligatoire dommage construction (compte 6162) |
| | Concessions and similar rights, patents, licenses, software, rights and similar assets (account 2805) | | | Concessions et droits similaires, brevets, licences, solutions informatiques, droits et valeurs similaires (compte 2805) |
| | Concessions and similar rights, patents, licenses, trademarks, processes, software, rights and similar assets (account 205) | | | Concessions et droits similaires, brevets, licences, marques, procédés, solutions informatiques, droits et valeurs similaires (compte 205) |
| | Condominium fees | | | Charges de copropriété |
| | Consumable materials (account 321) | | | Matières consommables (compte 321) |
| | Consumable supplies (account 322) | | | Fournitures consommables (compte 322) |
| | Consumables | | | Approvisionnements |
| | Contribution for housing construction (account 6334) | | | Participation des employeurs à l'effort de construction (compte 6334) |
| | Contribution premiums (account 1043) | | | Primes d'apport (compte 1043) |
| | Contribution value | | | Valeur d'apport |
| | Contributions | | | Contributions |
| | Contributions in cash (account 45615) | | | Apports en numéraire (compte 45615) |
| | Contributions in kind (account 45611) | | | Apports en nature (compte 45611) |
| | Contributions to health and safety committees (account 6473) | | | Versements aux comités d'hygiène et de sécurité (compte 6473) |
| | Contributions to other social and cultural activities (account 6474) | | | Versements aux autres ouvres sociales (compte 6474) |
| | Contributions to social security, pension and similar schemes (account 645) | | | Charges de sécurité sociale et de prévoyance (compte 645) |
| | Contributions to the National Fund for Housing (FNAL) (account 6332) | | | Allocations logement (compte 6332) |
| | Contributions to works councils and establishment committees (account 6472) | | | Versements aux comités d'entreprise et d'établissement (compte 6472) |
| | Contributions, taxes and duties collected on behalf of the State (account 442) | | | Contributions, impôts et taxes recouvrés pour le compte de l'Etat (compte 442) |
| | Conversion of bonds into shares | | | Conversion d'obligations en actions |
| | Convertible loans (account 2676) | | | Avances consolidables (compte 2676) |
| | Copyright and reproduction rights (account 6516) | | | Droits d'auteur et de reproduction (compte 6516) |
| | Cost accounting | | | Comptabilité analytique |
| | Credit balance (account) | | | Solde créditeur (compte) |
| | Credit balance receivables | | | Avoirs clients |
| | Credit note | | | Facture d'avoir |
| | Currency hedging | | | Couverture de change |
| | Current accounts (account 4248) | | | Comptes courants (compte 4248) |
| | Current assets | | | Actifs circulants |
| | Current legislation | | | Législation en vigueur |
| | Current transactions (account 4581) | | | Opérations courantes (compte 4581) |
| | Custodian of the mutual fund | | | Dépositaire du fonds commun de placement |
| | Customers - Accrued interest (account 4188) | | | Clients - Intérêts courus (compte 4188) |
| | Customers - Advance payments on account received on orders (account 4191) | | | Clients - Avances et acomptes reçus sur commandes (compte 4191) |
| | Customers - Invoices to be issued (account 4181) | | | Clients - Factures à établir (compte 4181) |
| | Customers - Other credit balance receivables (account 4197) | | | Clients - Autres avoirs (compte 4197) |
| | Customers - Payables for returnable packaging and equipment (account 4196) | | | Clients - Dettes sur emballages et matériels consignés (compte 4196) |
| | Customers - Sales of goods or services (account 4111) | | | Clients - Ventes de biens ou de prestations de services (compte 4111) |
| | Customers with a crebit balance (account 419) | | | Clients créditeurs (compte 419) |
| | Customs duties | | | Droits de douane |
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