DSCG UE 6 Business English Vocabulary

Comprehensive vocabulary flashcards covering the seven core business and accounting modules for DSCG UE 6 English preparation, complete with French translations and contextual definitions.

Cash flow

French: Flux de trésorerie. The movement and management of money critical for maintaining daily business operations and ensuring organizational survival.

Working capital

French: Besoin en fonds de roulement (BFR). Operational liquidity that a company must carefully optimize in order to remain competitive.

Profitability

French: Rentabilité. The degree to which a company yields financial profit; balancing short-term liquidity with long-term profitability is a primary financial challenge, and restoring it is often the ultimate strategic goal.

Return on Investment (ROI)

French: Retour sur investissement. A key performance metric that investors evaluate to ensure strong returns before committing capital.

Debt vs. Equity

French: Dette vs Fonds propres. The strategic balance a company must establish between borrowed funds (debt) and ownership financing (equity).

Market share

French: Part de marché (listed as 'Mrket share' in the notes). The percentage of an industry's sales that a particular company controls; companies risk losing market share rapidly if they fail to adopt a customer-centric approach.

Brand loyalty

French: Fidélité à la marque. The positive association and dedication consumers have toward a brand, driven largely by positive customer experience.

Target audience

French: Cible / Public ciblé. The specific demographic or consumer group toward which a company tailors its messaging and products.

Customer journey

French: Parcours client. The full sequence of experiences and touchpoints a client undergoes with a company, which digital tools help personalize.

Greenwashing

French: Éco-blanchiment. Misleading or unsubstantiated claims regarding environmental sustainability, which makes modern consumers increasingly suspicious.

Supply chain disruption

French: Perturbation logistique. Major breakdowns in global manufacturing and delivery networks caused by geopolitical events or crises, resulting in severe inventory shortages.

Procurement / Sourcing

French: Approvisionnement / Achats. The strategic acquisition of goods, services, and raw materials, which companies diversify to reduce dependency.

Bottleneck

French: Goulot d'étranglement. A point of congestion or obstruction in a production or logistical system that causes significant delays in delivery.

Lean management

French: Gestion optimisée / Sans gâchis. An operational methodology focused on minimizing waste, reducing costs, and streamlining operational processes.

Reshoring / Offshoring

French: Relocalisation / Délocalisation. Relocating business operations back to the home country (reshoring) or abroad (offshoring); reshoring reduces geographical risks and transport expenses.

Stakeholders vs Shareholders

French: Parties prenantes vs Actionnaires. The distinction between all parties affected by corporate decisions (employees, community, customers) and individual owners of equity shares.

Compliance

French: Conformité réglementaire. The practice of conforming to official guidelines, laws, and stricter regulatory reporting standards regarding ESG metrics.

Corporate Social Responsibility (CSR)

French: RSE (Responsabilité Sociale des Entreprises). Strategic corporate policies addressing social and environmental concerns, now vital to attract young talent and investors.

Board of Directors

French: Conseil d'administration. The governing executive body responsible for the overall strategic oversight and long-term direction of a corporation.

Accountability

French: Responsabilité / Redevabilité. The obligation of a firm and its leadership to take responsibility for actions and performance, enhanced through corporate transparency.

Automation

French: Automatisation. The execution of routine administrative and operational tasks via technology to improve productivity and lower error rates.

Data breach / Cyberthreat

French: Fuite de données / Menace cyber. Cybersecurity incidents where sensitive corporate information is compromised, presenting major risks and severe financial damage.

Disruptive technology

French: Technologie de rupture. An advanced innovation, such as artificial intelligence, that replaces existing systems and radically reshapes business models.

To streamline processes

French: Simplifier les processus. To make business workflows and internal processes more efficient and less complex by deploying modern software and methods.

Upskilling

French: Montée en compétences. Ongoing employee education and skill development designed to enable workers to collaborate effectively with AI tools and modern technologies.

Financial statements

French: États financiers (Bilan/CR). Official corporate financial records, including the balance sheet and income statement, audited for accuracy and fraud prevention.

Internal control

French: Contrôle interne. Systemic procedures and policies established inside an organization to prevent financial fraud and safeguard accounting integrity.

Bookkeeping

French: Tenue de comptabilité. The mechanical recording of day-to-day financial transactions, which is increasingly automated as accounting professionals move toward data-driven advisory roles.

Statutory auditor

French: Commissaire aux comptes (CAC). An external, certified accounting expert who provides an independent audit opinion on the accuracy of corporate financial accounts.

Tax compliance

French: Conformité fiscale. Conforming to all government taxation rules and statutory obligations, representing a foundational client service provided by accounting firms.

Turnover rate

French: Taux de roulement / Démission. The proportion of employees leaving an enterprise over a given period; a high rate typically reflects poor workplace culture.

Talent retention

French: Rétention des talents. The capacity of an organization to keep valued staff, driven by competitive compensation, training investments, and workplace well-being.

Soft skills

French: Compétences relationnelles. Interpersonal capabilities such as active communication and empathy, which are as vital as technical expertise in modern leadership.

Work-life balance

French: Équilibre vie pro / vie perso. The distribution between professional duties and private life, heavily prioritized by younger employees when choosing an employer.

Remote working / Hybrid work

French: Télétravail / Travail hybride. Flexible operational arrangements allowing employees to work away from the office or split time, which has become standard in professional services.

Cash flow

French: Flux de trésorerie. The movement and management of money critical for maintaining daily business operations and ensuring organizational survival.

Working capital

French: Besoin en fonds de roulement (BFR). Operational liquidity that a company must carefully optimize in order to remain competitive.

Profitability

French: Rentabilité. The degree to which a company yields financial profit; balancing short-term liquidity with long-term profitability is a primary strategic goal.

Return on Investment (ROI)

French: Retour sur investissement. A key performance metric that investors evaluate to ensure strong returns before committing capital.

Debt vs. Equity

French: Dette vs Fonds propres. The strategic balance a company must establish between borrowed funds (debt) and ownership financing (equity).

Finance & Investment — Phrase d'accroche (Introduction)

"In today's volatile economic climate, financial stability and cash flow management are critical for business survival."

(Traduction : Dans le climat économique instable d'aujourd'hui, la stabilité financière et la gestion de la trésorerie sont cruciales pour la survie des entreprises.)

Finance & Investment — Argument & Exemple clé (Développement)

"From a financial perspective, the key challenge is balancing short-term liquidity with long-term profitability."

(Traduction : D'un point de vue financier, le défi clé est d'équilibrer la liquidité à court terme et la rentabilité à long terme.)

Finance & Investment — Conclusion & Ouverture

Conclusion : "To conclude, sound financial decisions require strict risk management." (Pour conclure, des décisions financières solides exigent une gestion stricte des risques.)

Ouverture : "Looking ahead, how will high interest rates shape corporate investment strategies in the coming years?" (Pour l'avenir, comment la hausse des taux d'intérêt va-t-elle façonner les stratégies d'investissement des entreprises dans les années à venir ?)

Market share

French: Part de marché. The percentage of an industry's sales that a particular company controls.

Brand loyalty

French: Fidélité à la marque. The positive association and dedication consumers have toward a brand, driven largely by customer experience.

Target audience

French: Cible / Public ciblé. The specific demographic or consumer group toward which a company tailors its messaging and products.

Customer journey

French: Parcours client. The full sequence of experiences and touchpoints a client undergoes with a company.

Greenwashing

French: Éco-blanchiment. Misleading or unsubstantiated claims regarding environmental sustainability.

Marketing & Consumer Trends — Phrase d'accroche (Introduction)

"Over the past few years, consumer behavior has shifted dramatically due to digitalization and sustainability awareness."

(Traduction : Ces dernières années, le comportement des consommateurs a considérablement changé en raison de la digitalisation et de la prise de conscience environnementale.)

Marketing & Consumer Trends — Argument clé (Développement)

"In business practice, companies that fail to adopt a customer-centric approach risk losing market share rapidly."

(Traduction : Dans la pratique des affaires, les entreprises qui n'adoptent pas une approche centrée sur le client risquent de perdre rapidement des parts de marché.)

Marketing & Consumer Trends — Conclusion & Ouverture

Conclusion : "To sum up, modern marketing is no longer just about selling products, but about building lasting customer relationships." (En résumé, le marketing moderne ne consiste plus seulement à vendre des produits, mais à bâtir des relations durables avec les clients.)

Ouverture : "One might ask if artificial intelligence will completely transform consumer targeting in the near future." (On peut se demander si l'intelligence artificielle transformera complètement le ciblage des consommateurs dans un avenir proche.)

Supply chain disruption

French: Perturbation logistique. Major breakdowns in global manufacturing and delivery networks caused by geopolitical events or crises.

Procurement / Sourcing

French: Approvisionnement / Achats. The strategic acquisition of goods, services, and raw materials to minimize supplier dependency.

Bottleneck

French: Goulot d'étranglement. A point of congestion or obstruction in a production or logistical system that causes delivery delays.

Lean management

French: Gestion optimisée / Sans gâchis. An operational methodology focused on minimizing waste, reducing costs, and streamlining processes.

Reshoring / Offshoring

French: Relocalisation / Délocalisation. Relocating business operations back to the domestic country (reshoring) or abroad (offshoring).

Production & Supply Chain — Phrase d'accroche (Introduction)

"Recent global crises have highlighted the vulnerability of global supply chains and manufacturing processes."

(Traduction : Les récentes crises mondiales ont mis en évidence la vulnérabilité des chaînes logistiques mondiales et des processus de fabrication.)

Production & Supply Chain — Argument clé (Développement)

"To mitigate these risks, many European companies are currently considering nearshoring or reshoring production."

(Traduction : Pour atténuer ces risques, de nombreuses entreprises européennes envisagent actuellement le nearshoring ou la relocalisation de la production.)

Production & Supply Chain — Conclusion & Ouverture

Conclusion : "To conclude, building resilient and sustainable supply chains is now a strategic priority for leadership." (Pour conclure, bâtir des chaînes logistiques résilientes et durables est désormais une priorité stratégique pour les dirigeants.)

Ouverture : "Will the transition toward circular economy models redefine manufacturing standards?" (La transition vers des modèles d'économie circulaire redéfinira-t-elle les normes de fabrication ?)

Stakeholders vs Shareholders

French: Parties prenantes vs Actionnaires. The distinction between all parties affected by corporate decisions and individual owners of equity shares.

Compliance

French: Conformité réglementaire. The practice of adhering to official guidelines, laws, and stricter regulatory reporting standards.

Corporate Social Responsibility (CSR)

French: RSE (Responsabilité Sociale des Entreprises). Strategic corporate policies addressing social and environmental concerns.

Board of Directors

French: Conseil d'administration. The governing executive body responsible for overall strategic oversight and long-term direction.

Accountability

French: Responsabilité / Redevabilité. The obligation of a firm and its leadership to take responsibility for corporate actions and performance.

Corporate Governance & ESG — Phrase d'accroche (Introduction)

"Corporate governance and ESG criteria are now at the very top of executive agendas worldwide."

(Traduction : La gouvernance d'entreprise et les critères ESG sont désormais au sommet des priorités des dirigeants dans le monde entier.)

Corporate Governance & ESG — Argument clé (Développement)

"First, transparency and compliance with non-financial reporting regulations are mandatory for large firms."

(Traduction : Premièrement, la transparence et la conformité avec les réglementations de reporting extra-financier sont obligatoires pour les grandes entreprises.)

Corporate Governance & ESG — Conclusion & Ouverture

Conclusion : "In conclusion, sound governance is essential to maintain investor confidence and legal compliance." (En conclusion, une gouvernance solide est essentielle pour maintenir la confiance des investisseurs et la conformité légale.)

Ouverture : "The question remains: how can firms balance short-term quarterly profits with long-term ESG commitments?" (La question reste posée : comment les entreprises peuvent-elles équilibrer les profits trimestriels à court terme et les engagements ESG à long terme ?)

Automation

French: Automatisation. The execution of routine administrative and operational tasks via technology to enhance productivity.

Data breach / Cyberthreat

French: Fuite de données / Menace cyber. Cybersecurity incidents where sensitive corporate information is compromised.

Disruptive technology

French: Technologie de rupture. An advanced innovation that replaces existing systems and radically transforms business models.

To streamline processes

French: Simplifier les processus. To make business workflows and internal processes more efficient and less complex.

Upskilling

French: Montée en compétences. Ongoing employee training designed to enable staff to work effectively with new technologies and AI.

Technology & AI — Phrase d'accroche (Introduction)

"Digital transformation and artificial intelligence are fundamentally reshaping modern business models."

(Traduction : La transformation numérique et l'intelligence artificielle redéfinissent fondamentalement les modèles d'affaires modernes.)

Technology & AI — Argument clé (Développement)

"First, adopting cloud solutions and automated tools boosts operational productivity and reduces error rates."

(Traduction : Premièrement, adopter des solutions cloud et des outils automatisés stimule la productivité opérationnelle et réduit le taux d'erreur.)

Technology & AI — Conclusion & Ouverture

Conclusion : "To sum up, technology is a powerful driver of innovation, provided that risks are properly managed." (En résumé, la technologie est un puissant moteur d'innovation, à condition que les risques soient correctement gérés.)

Ouverture : "Looking ahead, how will regulatory frameworks adapt to the rapid rise of generative AI?" (Pour l'avenir, comment les cadres réglementaires s'adapteront-ils à l'essor rapide de l'IA générative ?)

Financial statements

French: États financiers (Bilan/CR). Official corporate financial records, including the balance sheet and income statement, audited for accuracy.

Internal control

French: Contrôle interne. Systemic procedures and policies established inside an organization to prevent financial fraud.

Bookkeeping

French: Tenue de comptabilité. The routine recording of daily financial transactions, increasingly automated in modern practice.

Statutory auditor

French: Commissaire aux comptes (CAC). An external, certified accounting expert who provides an independent audit opinion on financial statements.

Tax compliance

French: Conformité fiscale. Conforming to all government taxation rules and statutory reporting obligations.

Accounting & Auditing — Phrase d'accroche (Introduction)

"Accounting and auditing practices are undergoing major changes driven by regulatory updates and technology."

(Traduction : Les pratiques comptables et d'audit subissent de grands changements drivés par les évolutions réglementaires et la technologie.)

Accounting & Auditing — Argument clé (Développement)

"In the accounting sector today, professionals are shifting from traditional bookkeeping to data-driven decision support."

(Traduction : Dans le secteur comptable aujourd'hui, les professionnels passent de la tenue traditionnelle à un rôle de conseil basé sur les données.)

Accounting & Auditing — Conclusion & Ouverture

Conclusion : "To conclude, reliable accounting standards remain the cornerstone of market trust." (Pour conclure, des normes comptables fiables restent la pierre angulaire de la confiance sur les marchés.)

Ouverture : "One may wonder if automated audit software will eventually perform full risk assessments independently." (On peut se demander si les logiciels d'audit automatisés réaliseront un jour de manière totalement indépendante l'évaluation globale des risques.)

Turnover rate

French: Taux de roulement / Démission. The proportion of employees leaving an enterprise over a given period.

Talent retention

French: Rétention des talents. The ability of an organization to retain valued staff through competitive pay and workplace culture.

Soft skills

French: Compétences relationnelles. Interpersonal attributes such as communication and empathy, essential in modern leadership.

Work-life balance

French: Équilibre vie pro / vie perso. The equilibrium between professional responsibilities and personal life.

Remote working / Hybrid work

French: Télétravail / Travail hybride. Flexible work models allowing employees to work away from the central office or split time.

Strategy & People Skills — Phrase d'accroche (Introduction)

"In a competitive market, talent retention, leadership, and workplace culture are critical competitive advantages."

(Traduction : Dans un marché concurrentiel, la rétention des talents, le leadership et la culture d'entreprise sont des avantages concurrentiels déterminants.)

Strategy & People Skills — Argument clé (Développement)

"First, flexible work arrangements like hybrid working increase employee satisfaction and work-life balance."

(Traduction : Premièrement, les aménagements de travail flexibles comme le travail hybride augmentent la satisfaction des salariés et l'équilibre vie pro/vie perso.)

Strategy & People Skills — Conclusion & Ouverture

Conclusion : "In conclusion, a firm's success depends as much on its human capital as on its financial resources." (En conclusion, la réussite d'une entreprise dépend tout autant de son capital humain que de ses ressources financières.)

Ouverture : "How will shifting employee expectations redefine corporate loyalty in the decade to come?" (Comment l'évolution des attentes des salariés va-t-elle redéfinir la fidélité à l'entreprise dans la décennie à venir ?)