VOCABULARY
Vocabulaire TOEIC — Finance et comptabilité
Liste des 40 mots de vocabulaire finance et comptabilité indispensables au TOEIC. Ces mots reviennent constamment dans les parties 3, 4 et 7.
Category: Finance et comptabilité40 Key Terms
Download on theApp StoreWhy this matters
Le vocabulaire finance et comptabilité traverse plusieurs parties de l'examen. L'apprendre par thème fait gagner des points en compréhension orale comme en compréhension écrite, car vous reconnaissez la situation avant même d'avoir lu la question.
Key Terms
| Word | Meaning | Example | Level |
|---|---|---|---|
| revenue | The total income a company receives from its activities | Quarterly revenue exceeded expectations. | Easy |
| audit | An official inspection of an organization's accounts | The annual audit will begin next week. | Medium |
| depreciation | A reduction in the recorded value of an asset over time | We must account for the depreciation of the equipment. | Hard |
| invoice | A document requesting payment for goods or services | Please submit the invoice by the end of the month. | Easy |
| expense | Money spent to operate a business | Travel expenses rose sharply this quarter. | Easy |
| budget | A plan for how money will be earned and spent | The marketing budget was cut by fifteen percent. | Easy |
| profit | Money remaining after all costs are paid | The store turned a profit in its second year. | Easy |
| deficit | The amount by which spending exceeds income | The department is running a small deficit. | Medium |
| asset | Something of value owned by a person or company | The building is the firm's most valuable asset. | Medium |
| liability | A debt or financial obligation | Long-term liabilities appear on the second page of the statement. | Hard |
| quarterly | Happening once every three months | The quarterly report is distributed to all shareholders. | Easy |
| fiscal | Relating to government or business finances | The fiscal year ends on March 31. | Medium |
| reimburse | To repay money that someone has spent | The company will reimburse your travel costs. | Medium |
| allocate | To assign resources for a particular purpose | We allocated additional funds to research. | Medium |
| forecast | A prediction of future financial performance | The revenue forecast was revised upward. | Medium |
| dividend | A share of profits paid to shareholders | The board approved a quarterly dividend of fifty cents. | Hard |
| shareholder | A person who owns shares in a company | Shareholders will vote on the proposal in May. | Medium |
| overhead | The ongoing cost of running a business | Moving to a smaller office reduced overhead considerably. | Medium |
| receipt | A written confirmation that payment was received | Attach the original receipt to your expense form. | Easy |
| statement | A document summarizing financial transactions | Your monthly statement is available online. | Easy |
| installment | One of several payments made over time | The equipment can be paid for in twelve installments. | Medium |
| outstanding | Not yet paid or settled | The outstanding balance is due on the fifteenth. | Medium |
| remittance | A sum of money sent as payment | Please include the remittance slip with your cheque. | Hard |
| surplus | An amount remaining beyond what is needed | The department returned its budget surplus. | Medium |
| accrue | To accumulate gradually over time | Interest accrues monthly on the outstanding balance. | Hard |
| solvent | Having enough money to pay all debts | The firm remained solvent throughout the downturn. | Hard |
| collateral | Property pledged as security for a loan | The warehouse was used as collateral. | Hard |
| appraise | To assess the monetary value of something | An expert appraised the property at two million. | Hard |
| waive | To choose not to enforce a fee or requirement | The bank agreed to waive the transfer fee. | Hard |
| itemize | To list things individually with their costs | Please itemize all charges on the final bill. | Medium |
| disbursement | The payment of money from a fund | Disbursement of the grant begins in April. | Hard |
| levy | To impose a tax or fee officially | The city will levy a small surcharge on deliveries. | Hard |
| arrears | Money owed that should already have been paid | The account is three months in arrears. | Hard |
| audit trail | A record showing the history of a transaction | Every approval leaves an audit trail in the system. | Hard |
| creditor | A person or company to whom money is owed | Creditors were notified of the restructuring. | Hard |
| expenditure | The act of spending money, or the amount spent | Capital expenditure was frozen until June. | Medium |
| revenue stream | A source of income for a business | Subscriptions became our largest revenue stream. | Medium |
| margin | The difference between cost and selling price | Thin margins forced the store to raise prices. | Medium |
| liquidity | How easily assets can be converted into cash | The company maintains strong liquidity. | Hard |
| amortize | To pay off a debt gradually in regular payments | The loan is amortized over fifteen years. | Hard |
Questions fréquentes
Pourquoi le vocabulaire finance et comptabilité est-il important au TOEIC ?
Une grande partie des questions du TOEIC se déroule dans un contexte finance et comptabilité. Connaître ces termes permet de comprendre la situation immédiatement, sans deviner.
Quelle est la meilleure façon d'apprendre ces mots ?
Apprenez chaque mot dans sa phrase d'exemple plutôt qu'isolément, et retenez les collocations, c'est-à-dire les mots qui apparaissent régulièrement ensemble.
Combien de temps faut-il pour mémoriser ces 40 mots ?
À raison de 10 mots par jour, il faut environ 4 jours pour une première passe. Une révision le lendemain puis une semaine après suffit à fixer la liste.
Autres guides
Essayer TOEIC Ready
Date de préparation prédite par IA. Entraînement adaptatif sur chaque partie du TOEIC. Remboursement si la prédiction se trompe.
Download on theApp Store