IELTS Académique (Band 8 et Plus) - Finance

a contract that gives the holder the right, but not the obligation, to buy or sell an asset at a predetermined price within a specified time frame

contrat d'achat ou de vente de biens à un prix déterminé

the official record of financial transactions and accounts for a business, including ledgers, journals, and other accounting documents

an act of spending less money during difficult financial times

réduire les dépenses

the rhythmic pattern of economic growth and decline, consisting of phases such as expansion, peak, contraction, and trough

cycle économique

a service or product that provides a business or company with a stable income

vache à lait

the amount that was profited or lost in an organization or company after everything was calculated

revenu net

a financial officer responsible for managing and overseeing the financial accounts and budgets of an organization

superviseur financier

the acquisition of a company or a controlling interest in a company's shares, often initiated by an outside entity or a group of investors, resulting in a change of ownership and control

acquisition d'une entreprise ou de ses actions

the money one owns in a property after paying back any money one borrowed to buy it

valeur résiduelle

a thing or method that protects one against potential problems, particularly financial ones

protection

a company's gross sales or revenues, before any costs or expenses are deducted

les revenus ou les ventes de l'entreprise

the movement of money in and out of a business or financial system, indicating its liquidity and financial well-being

marge brute d'autosufinancement

a decline in something's price or value

dépréciation

an agreement among independent entities, often businesses, to control prices, production, and distribution in a specific industry, reducing competition and increasing market power

cartel

the acquisition of a company, leading to a change in ownership and often involving the purchase of a substantial portion of its shares

acquisition d'une entreprise et de ses actions

a financial market where long-term debt or equity-backed securities are bought and sold

marché des capitaux

the act of buying a company and then selling its assets separately, often at a profit, without regard for the company's long-term viability

acheter une entreprise puis vendre ses actions