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

option, contrat d'option

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

livre de comptes, registre comptable

an act of spending less money during difficult financial times

austérité, réduction de budget

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

cycle économique, cycle des affaires

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

résultat net, bilan financier

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

contrôleur financier, comptable public

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

rachat, prise de contrôle

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, couverture (des risques)

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

chiffre d'affaires, revenu brut

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

flux de trésorerie, flux de liquidités

a decline in something's price or value

dépréciation, dévalorisation

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

cartel, entente

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

prise de contrôle, acquisition

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

marché des capitaux, marché financier

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

démantèlement d'entreprise, exploitation des actifs