Income Statement Vocab French-English

Dénomination de l’entreprise

Company name / Business name

Exportations et livraisons intracommunautaires

Exports and intra-EU deliveries

Exercice N

Financial year N / Current year

Exercice N-1

Financial year N-1 / Previous year

N étant

N meaning (year being reported)

Produits d’exploitation

Operating revenues

Ventes de marchandises

Sales of goods / Merchandise sales

Production vendue : Biens

Sales of manufactured goods

Production vendue : Services

Sales of services

Chiffre d’affaires net

Net sales / Net turnover

Production stockée

Change in finished goods inventory / Production stored

Production immobilisée

Capitalized production / Self-constructed assets

Subventions d’exploitation

Operating subsidies / Operating grants

Reprises sur amortissements et provisions, transferts de charges

Reversals of depreciation and provisions, and transfers of charges

Autres produits d’exploitation

Other operating revenues

Total des produits d’exploitation

Total operating revenues

Charges d’exploitation

Operating expenses

Achats de marchandises (y compris droits de douane)

Purchases of goods (including customs duties)

Variation de stocks (marchandises)

Change in inventories (goods)

Achats de matières premières et autres approvisionnements (y compris droits de douane)

Purchases of raw materials and supplies (including customs duties)

Variation de stocks (matières premières et approvisionnements)

Change in inventories (raw materials and supplies)

Autres achats et charges externes

Other external charges (rent, utilities, subcontracting)

Impôts, taxes et versements assimilés

Taxes and similar levies (excluding income tax)

Salaires et traitements

Wages and salaries

Charges sociales

Social security contributions / Employer payroll taxes

Dotations

Allocations (depreciation, provisions)

Dotations aux amortissements sur immobilisations

Depreciation expense on fixed assets

Dotations aux provisions sur actif circulant

Provisions on current assets

Dotations aux provisions pour risques et charges

Provisions for risks and liabilities

Autres charges

Other operating expenses

Total des charges d’exploitation

Total operating expenses

Résultat d’exploitation

Operating result / Operating profit

Bénéfice attribué ou perte transférée

Profit allocated or loss transferred

Perte supportée ou bénéfice transféré

Loss incurred or profit transferred

Produits financiers

Financial revenues (Income generated from investments or loans/placements)

Produits financiers de participations

Income from equity investments / Dividends from subsidiaries

Produits des autres valeurs mobilières et créances de l’actif immobilisé

Income from other financial fixed assets and receivables

Autres intérêts et produits assimilés

Other interest and similar income

Reprises sur provisions et transferts de charges (financières)

Reversals of financial provisions and transfers of income

Différences positives de change

Positive exchange differences / Foreign exchange gains

Produits nets sur cessions de valeurs mobilières de placement

Net income from disposal of marketable securities

Total des produits financiers

Total financial income

Charges financières

Financial expenses (Costs associated with debt and financing)

Dotations financières aux amortissements et provisions

Financial depreciation and provisions

Intérêts et charges assimilées

Interest and similar charges / Finance costs

Différences négatives de change

Negative exchange differences / Foreign exchange losses

Charges nettes sur cessions de valeurs mobilières de placement

Net losses on disposal of marketable securities

Total des charges financières

Total financial expenses

Résultat financier

Financial result / Net financial income or expense

Résultat courant avant impôts

current result before tax / Ordinary profit before tax

Formule (I – II + III – IV + V – VI)

Formula for current result before tax

Produits

Income / Revenues

Charges

Expenses / Costs

Exploitation

Operations (core business activities)

Financier

Financial (relating to financing)

Dotations

Allocations (for depreciation or provisions)

Reprises

Reversals (recovery of prior provisions)

Amortissements

Depreciation (tangible assets) / Amortization (intangible assets)

Provisions

Provisions / Allowances for future losses or risks

Transferts de charges

Transfers of expenses / Reclassifications

Subventions

Subsidies or grants

Stocks

Inventories

Variation de stocks

Change in inventory levels

Immobilisations

Fixed assets / Non-current assets

Actif circulant

Current assets

Valeurs mobilières de placement

Marketable securities / Short-term investments

Participations

Equity investments (subsidiary or associate shares)

Risques et charges

Risks and liabilities / Contingent provisions

Créances

Receivables

Charges externes

External services / Outside supplies and services

Produits exceptionnels

Extraordinary income

Charges exceptionnelles

Extraordinary expenses

Résultat net

Net profit / Net result

Bénéfice

Profit

Perte

Loss

Compte de résultat

Profit and loss statement / Income statement

Bilan

Balance sheet

Exercice comptable

Accounting period / Fiscal year

Impôt sur les bénéfices

Income tax / Corporate tax

Résultat net comptable

Net accounting result

Total général

Grand total

Notice

Instruction note / Guidance document

Formulaire

Form