| Francais | Anglais | Prononciation | Exemple |
|---|
| comptabilite | accounting | a-KAOUN-ting | Accounting standards changed in 2024. |
| comptable | accountant | a-KAOUN-tant | The accountant closed the books. |
| bilan | balance sheet | BA-lans CHIT | Publish the balance sheet annually. |
| compte de resultat | income statement | IN-kam STEYT-ment | Income statement shows net profit. |
| actif | asset | A-set | Total assets reached 12 M EUR. |
| passif | liability | lai-a-BI-li-ti | Long-term liabilities are stable. |
| capitaux propres | equity | E-kwi-ti | Equity grew by 8 percent. |
| dette | debt | DET | Debt-to-equity ratio is 0.5. |
| creance | receivable | ri-SI-va-bl | Average receivable days are 45. |
| dette fournisseur | payable | PEY-a-bl | Payables turnover is 30 days. |
| amortissement | depreciation | di-pri-chi-EY-cheun | Depreciation is straight-line. |
| provision | provision | pro-VI-cheun | Bad debt provision was 50 K EUR. |
| tresorerie | cash flow | KACH FLOW | Operating cash flow is positive. |
| audit | audit | O-dit | External audit starts in March. |
| auditeur | auditor | O-di-teur | Big 4 auditors signed the accounts. |
| controle | controlling | kon-TROL-ling | Management controlling reports monthly. |
| budget | budget | BA-djet | Approve next year s budget. |
| ecart | variance | VAR-i-ans | Budget variance was minus 3 percent. |
| clotures | closing | KLO-zing | Year-end closing takes 10 days. |
| normes | standards / IFRS | STAN-deurdz | IFRS 16 changed lease accounting. |
Choisissez 5 termes de la liste ci-dessus et redigez 5 phrases liees a votre quotidien professionnel (vos DAF, comptables, controleurs gestion, auditeurs, fiscalistes). Envoyez-les a votre coach Cabinet Action pour correction. Cette personnalisation triple le taux de memorisation (etude Krashen 2018).
| Erreur | Correction | Pourquoi |
|---|
| Calque litteral du francais | Adapter au contexte anglais | L anglais privilegie le concret, le francais l abstrait |
| Confondre UK et US | Choisir une variete et la maintenir | creditor (UK) / accounts payable (US) |
| Negliger la prononciation | Ecouter et repeter 3 fois | L oral est evalue dans 80 % des entretiens |
| Liste sans contexte | Toujours en phrase complete | La memoire est contextuelle, pas alphabetique |