Finance theo

Question 1

Capital assets

-Translate

Answer 1

actif immobilisés

Question 2

Current assets

-Translate

Answer 2

actif circulants

Question 3

Equity

-Translate

Answer 3

capitaux propre

Question 4

Liabilities

-Translate

Answer 4

Créances

Question 5

balance sheet:

3 parts

Answer 5

(investment, financing, operating)

Question 6

Long cycle

-2 mass

Answer 6

• stable use cash (finance cycle)

- stable assets (invest c)

Question 7

Short cycle

-2 mass

Answer 7

-current assets
-current debt
> (operating c)

Question 8

Liability account

-4 ressources

Answer 8

• external ressouces ( borrowing) emprunt
• own ressources (equity)
• internal ress or net cash flow (retained earnings=benef mis en reserve)
• amortizations, free cash flow to equitymaintien

Question 9

headings

-translate

Answer 9

poste comptable

Question 10

Regulate

-translate

Answer 10

reglementer

Question 11

Balance sheet

• structure
• result

Answer 11

• K assets, C assets / equity, debt

- profit and loss = difference

Question 12

Operatrion-l Balance sheet

• use
• structure 2 parts

Answer 12

• determine borroing requirement and funding sources through different cycles
• assets (cash) / liabilitys (use of cash)

Question 13

Operatrion-l Balance sheet

-3 indicators to evaluate the matching

Answer 13

• WC
• WC requirement
• cash

Question 14

Continuer suite

Answer 14

ratio p23 ppt

Question 15

Non op WC req

-sens

Answer 15

-non directly related to the turn over

Question 16

Payback period DRCI

Answer 16

maintain the finacial balance of the Cie

Question 17

DRCI

Answer 17

délai de recuperation de K investi

Question 18

TRC

• sens
• trad

Answer 18

accounting rate of return = tx de rende-t comptable

Question 19

Construire operation-l balance sheet
Current lyabilities
-non Operating

Answer 19

• liabilities fixed assets
• tax and employee
• other non

Question 20

-IP

Answer 20

indice de profitabilité