Professional Documents
Culture Documents
2009 FINANCE
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
2009 FINANCE
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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B
Bailleurs de fonds Backers, sponsors
Balance apurée et définitive Final and regularised balance
Balance commerciale Balance of trade - Trade account, Trade
balance
Balance d’entrée Entry balance
Balance de sortie Exit balance
Balance des comptes Balance (of accounts)
Balance des paiements Balance of payment
Balance justifiée Justified balance
Balance provisoire Trial balance
Banque Bank
Banque Arabe pour le Développement Arab Bank for Economic Development of
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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C
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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D
Débet Surcharges or cash shortage liability
Débet des comptables Surcharges of accountants
Débirentiers Person owing pension
Débit Debit
Débiteur In debt, debtor
Débiteur hypothécaire Mortgagor
Débiteurs solidaires Joint debtors
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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Dévaluation Devaluation
Développement communautaire Community development
Développement durable Sustainable development
Déversement Apportionment
Déversement des retenues Apportionment of deductions
Devis estimatif Estimate of quantities and cost
Devise Currency
Devises librement convertibles Freely convertible currencies
Différence en moins Minus difference
Différence en plus Positive difference
Diffusion d’informations Public disclosure
Dilution du capital Capital watering-Stock Watering
Diminution d’engagement Decrease of commitments
Directeur adjoint Director deputy- Deputy director
Direction par objectifs Management by objectives
DIPE (Document d’Information sur le Information document on employed
Personnel Employé) personnel
Disponible Available balance
Disponibilité à vue Money at call
Disponible antérieur Previously available balance
Disposition à payer Willingness to pay
Disposition légale Legal provision
Disposition réglementaire Statutory provisions
Distributeur automatique de billets Cash dispenser
Dividendes Dividends
Dividendes fictives Sham dividends
Dividendes non-distribués Unpaid dividends
Dividendes versées Paid dividends
Division des Opérations du Trésor (DOT) Division of treasury operations
Document de synthèse Summary documents or documents on final
results
Domaine privé de l’Etat Public property
Données chiffrées Coded data
Dons Donations
Dotation Allocation
Dotation initiale Initial allocation of fund
Douanes Customs
Double emploi Double dealings, usage
Double imposition Double taxation
Double taxation Double taxation
Douzième provisoire Emergency appropriation permitting
continuation of government operation when
the budget is not adopted in timely fashion
Droit à déduction Liable for tax relief
Droit à l’abattement Liable for tax relief
Droit à la pension Liable for pension
Droit à la rémunération Liable for salary
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E
Ecart de financement du budget Budgetary financing gap-Budgetary gap
Exchange des effets Exchange of bills
Echantillon Sample
Echantillonnage Sampling
Echéance initiale Original maturity
Echéance Date of payment or date of maturity
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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means of distraint
Etat de rappel Statement of back payment
Etat des anomalies Statement of irregularities
Etat des lieux Inventory of fixtures
Etats des Opérations à Transférer (EDOT) Statement of operation to be transferred
Etat des sommes dues Statement of outstanding debts
Etat pré-imprimé Pre-printed statement, form
Etat providence Welfare state
Etude de faisabilité Feasibility studies
Evacuation sanitaire Referral medical treatment
Evasion fiscale Tax avoidance
Excédent budgétaire Budget savings-Budget surplus-Realized
surplus
Excédent de versement Excess payment
Excédent du trésor Treasury surplus
Excédent reporté Brought forward surplus
Exécuter le budget To implement the budget
Exercice budgétaire Financial year- Fiscal year
Exécution budgétaire Budget execution
Exécution de la loi des finances Budget execution
Exécution du budget Budget execution
Exercice comptable Accounting period
Existence d’un financement suffisant Adequacy of financing
Expansion économique Business swing
Exhaustivité de la balance Exhaustive balance
Exigibilité Current liabilities or Due date of payment
Exonération Exoneration or exemption
Expert comptable Chartered accountant or auditor
Exploitation des comptabilités Exploitation of accounts
Exportation des données Data exportation
Extinction des droits Extinction of claims
Extra comptable Extra accounting
F
Facilité contributive Taxable capacity
Facilité d’Ajustement Structurel (FAS) Structural Adjustment Facility (SAF)
Facilité d’Ajustement Structurel Renforcé Enhanced structural Adjustment Facility
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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Gains Wages
Gains de change Exchange gains
Garde des fonds Keeping funds
Gel des prix Price freeze
Génération des comptes To generate accounts (in computer)
Gestionnaire des crédits Votes holder
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Identification Identification
Illusion fiscal Fiscal illusion
Illusion monétaire Monetary illusion
Immobilisations corporelles Tangible assets
Immobilisations financiers Financial assets
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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Legs Legacies
Lettre commande Purchase letter
Lettre de change Bill of change
Libéralisation Liberalization
Libre échange Free trade
Licence Liquor licence
Licence d’exploitation Exploitation licence
Licenciement Laying off, dismissal
Lieu d’affectation Place of transfer
Lieu de résidence Place of residence
Ligne budgétaire Budgetary line
Ligne de crédit Credit line
Liquidateur judiciaire Trustee in bankruptcy
Liquidation Liquidation
Liquidation d’une société Winding up a company
Liquidité Cash liquidity
Liste des comptes Chart of accounts
Listing List
Livraison à soi-même Self-delivery
Livre journal Expenditure book, journal
Livre journal des opérations diverses (LJOD) Sundries journal, adjustment book
Livres de disponibilités Cash books
Livre des premières écritures Books of original entry
Location des campements Leasing of encampments
Locaux commerciaux Business premises
Loi de règlement Settlement bill
Loi des finances Finance bill – Budget bill
Loi des finances rectificative Supplementary budget
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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Money
Monnaie à cours légal Legal Tender
Monnaie à haute puissance High-powered money
Monnaie centrale Central bank money
Monnaie de banque centrale Central bank money
Monnaie en circulation Active circulation
Monnaie faible Soft currency
Monnaie fiduciaire Fiduciary money
Monnaie forte Hard currency
Moyen de paiement Means of payment
Montant Amount
Montant liquidé Amount cleared
Montant en chiffres Amount in figures
Montant en lettres Amount in words
Moratoire Moratorium
Motif de rejets Motive of reject or reason for rejection
Mouvement de fonds Movement of funds
Mouvement de fonds interne Internal movement of funds
Mouvements cumulés Operations of the period
Mutation à titre onéreux Costly transfer
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monétaire
Politique de crédit Credit policy
Politique de financement Funding policy
Politique de la dette public Public debt policy
Politique de réorientation de la dépense Expenditure switching policy
Politique économique Economic policy
Politique favorable à l’économie de marché Market friendly policy
Politique fiscal Tax policy
Politique monétaire Monetary policy
Porteur de contrainte Writ server
Position solde Salary position
Poste assignataire Assigned or allocated station
Population active Labour force – workforce – working
population
Porte-monnaie électronique Electronic purse
Position budgétaire Fiscal position
Pour acquit Received
Poursuites Action against tax defaulters
Pouvoir d’achat Purchasing power
Pouvoir d’emprunt Debt capacity
Pouvoir de négociation Bargaining power
Pouvoirs publics Public authorities or the state
PPTE (Pays Pauvre Très Endetté) Highly indebted poor country (HIPC)
Pratiques comptables Accounting practices
Précompte Deduction
Précompte divers sur solde et pension Sundry prior deductions from salary and
pension
Prélèvement Special levy
Prélèvement d’office Immediate deduction
Premier Entré Premier Sorti (PEPS) First In First Out (FIFO)
Prescription Prescription or limitation
Prescription de l’impôt Tax prescription
Présenter le budget To introduce the budget
Pression fiscale Burden of taxation – Tax burden
Prestation de service Delivery of a service
Prêt Loan
Prêt à court terme Short-term loan
Prêt bancaire Bank loan
Prêt hypothécaire Mortgage loan
Prévision Forecast, or forecasting
Prévision budgétaires Budget estimates
Prévoir au budget Budget for
Prime Premium
Prime d’assurance Insurance premiums
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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Rachat Redemption
Rachat d’actions Redemption of shares
Rachat d’actions Buy-back
Rachat de la dette au comptant Cash buyback
Rachat de la dette Debt buyback
Racheter To buy back
Raison sociale Business name
Rapport de gestion Management report
Rapport de présentation Presentation report
Rapprochement Reconciliation
Rapprochement des comptes Reconciliation of accounts
Rattachement To attach
Rayer la mention inutile Delete where inapplicable
Réceptacle Safe, strong box
Recette Receipt
Recette à régulariser Unclassified revenue
Recette budgétaire de l’Etat State budgetary receipts
Recette des collectivités et établissement Council and public establishments revenue
public
Recette des impôts (RDI) Taxation revenue office
Recette des ministères Revenue from ministries
Recette fiscale Fiscal revenue
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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capitaux mobiliers
Taxe spéciale sur le carburant Special tax on hydrocarbons
Taxe spéciale sur les grumes exportées Special tax on logs for exports
Taxe spéciale sur les plus-values de Special tax of re-assessment on capital gains
réévaluation
Taxe spécifique Specific tax
Taxe sur le chiffre d’affaire Turnover tax
Taxe sur la distribution des crédits Tax on the distribution of proceeds
Taxe sur la distribution des produits Tax on the distribution petroleum products
pétroliers
Taxe sur la propriété foncière Tax on real property
Taxe sur la valeur ajoutée (TVA) Value added tax (Ad Valorem tax)
Taxe sur le pétrole Petroleum tax
Taxe sur les contrats d’assurances Tax on insurance contracts
Taxe sur les grumes exportées Special tax on timber for exports
Taxe sur les jeux Gaming tax
Taxe sur les spectacles Entertainment tax
Taxe verte Environmental tax
Technologie Know-how
Teneur de journal Book keeper
Tenue contradictoire des comptes Double-entry accounting
Thésaurisation Hoarding
Tiers provisionnels Provisional or interim payment
Timbre Stamp
Timbre aéroport Airport stamp
Timbre automobile (Vignette) Windscreen licence
Timbre communal Council or communal stamp
Timbre fiscal Fiscal stamp
Tirage spécial Special drawing
Tirée Drawee
Tireur Drawer
Titre de paiement Payment title
Titre de perception Collection order
Titre de règlement Settlement title
Titrisation Securization
Total Total balance
Total antérieur Previous total
Total général General total
Total période Total of the period
TPG de rattachement Supervisory treasurer (Ie Treasurer
Paymaster General)
Traite bancaire Banker’s draft
Traitement des chèques Treatment of cheques
Traitement des opérations Treatment of operations
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Supervisory authority
TTC (toutes taxes comprises) Tax inclusive
TVA à repartir VAT for apportionment
TVA collectée Collected VAT
TVA déductible VAT to be deducted
TVA immobilière VAT on property
TVA nette à budgétiser Suspended net VAT
TVA retenue à la source VAT deducted at source
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A
A posteriori control Contrôle a posteriori
Account compte
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Accredit Accréditer
Agency for security in air navigation in Africa Assurance pour la Sécurité de la Navigation aérienne
en Afrique
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Amount Montant
Annexes Annexes
Annotation Emargement
Annuitant Rentier
Annuity Annuité
Apportionment Déversement
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Arrears Arrérages
Article Article
Assets Actif
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Automated procedures for the management of Procédure Automatisée pour la Gestion des
customs operations and external trade Opérations de Douane et du Commerce
Extérieure(PAGODE)
B
Backers, donors or sponsors Bailleurs de fonds
Balance Le solde
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Bankruptcy Banqueroute
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September FRENCH-ENGLISH AND ENGLISH-FRENCH GLOSSARY OF THE MINISTRY OF THE ECONOMY AND
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Bonus Ristourne
Branch Succursale
Budget Budget
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Buy up Accaparer
C
Calculated or assessed revenue Recettes liquidées
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Cash Numéraire
Category Catégorie
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Cheque Chèque
Claim Réclamation
Clearance Compensation
Commission on the sale of fiscal stamps and Remises sur vente de timbres fiscaux et
windscreen licences vignettes automobiles
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Commitment Engagement
Compensation Contrepartie
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Consignment Consignation
Consolidation Consolidation
Contract Contrat
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Costs Charges
Counterfoil Souche
Credit Crédit
Creditor Créancier
Currency Devise
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Customs Douanes
D
Daily accounting Comptabilité journalière
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Death Décès
Debit Débit
Debtor Redevable
Decision Décision
Decree Décret
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Deflation Déflation
Depreciation Amortissement
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Discharge Quitus
Dismissal Révocation
Donation Dons
Drawee Tirée
Drawer Tireur
Duplicate Duplicata
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E
Easing of credit restriction Assouplissement dans l’encadrement du
crédit
Emoluments Emoluments
Endorsement Aval
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Escort Escorte
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Expenditure Dépense
F
Face value Valeur nominale
Figurine Figurine
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Fine Amende
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Follow up Suivi
Foreign exchange loss on credits allocation Perte de change sur délégation de crédit
Foreign exchange loss on movement of funds Perte de change sur mouvements de fonds
Formatting Formatage
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Fraud Fraude
G
Gaming tax Taxe sur les jeux
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Grade Grade
Guarantee Aval
H
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I
Identification Identification
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Increments Avancement
Index Indice
Instalment Acompte
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Integration Intégration
interest Intérêts
Invoice Facture
Irregularity Irrégularité
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Issuing Émission
Item Chapitre
J
Joint and several debtors Débiteurs solidaires
K
Keeping of funds Garde des fonds
L
Labour code Code du travail
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Legacies Legs
Lessee Amodiataire
Lessor Amodiateur
Levy Prélèvement
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Lifting Mainlevée
Liquidation Liquidation
List Listing
Loan Prêt
M
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Margin marge
Module Module
Moratorium Moratoire
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N
National debt, public debt Dette publique
Nomenclature Nomenclature
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Notification Notification
O
Obligatory nil balance Solde obligatoirement nul
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Opposition Opposition
Ordinance Ordonnance
P
Paid, received or discharged Acquit libératoire
Paragraph Paragraphe
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Pension Pension
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Profession Corps
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Publicity Publicité
Q
Quadrennial loss or four years forfeit Déchéance quadriennale
Quota Quotité
R
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Rate Taux
Reconciliation Rapprochement
Recruitment Recrutement
Redeployment Reclassement
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Reform Réforme
Registration fee on the transfer of real estate Droits d’enregistrement sur les mutations
immobilières
Regularisation Régularisation
Reimbursement Remboursement
Reject Rejet
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Requisition Réquisition
Resign Démission
Result Résultat
Rolls Rôle
S
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Secondment Détachement
Securitization Titrisation
Security Caution
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Server Serveur
Service Service
Sheet Feuillet
Sold Adjugé
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Sorting Dépouillement
Special fund for forest development Fonds spécial de développement des forets
Special tax on logs for exports Taxe spéciale sur les grumes exportées
Special tax of re-assessment on capital gains Taxe spéciale sur les plus- valeurs de
réévaluation
Special tax on timber for exports Taxe spéciale sur les grumes exportées
Stamp Timbre
AS
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Statement of action against tax defaulters by État de poursuite par voie de saisie
means of distraint
AS
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Subsidies Subventions
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Sundry prior deductions from salary and Précomptes divers sur solde et pension
pension
Supplier Fournisseur
AS
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T
TABORD, performance or information chart Tableau de bord
Tax on income from security Impôt sur le revenu des capitaux mobiliers
AS
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Tax on the distribution of petroleum products Taxe sur la distribution des produits pétroliers
AS
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To acquit Acquitter
To attach Rattachement
To endorse Avaliser
To guarantee Avaliser
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meeting
Trainees Stagiaires
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U
UDEAC community preferential tax Taxe de préférence communautaire UDEAC
AS
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Unpaid Impayés
V
Validation of accounts Validations des comptabilités
Validation Validation
Visa Visa
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W
Wage bill Masse salariale
Wages Gains
Withdrawal Retraite
Y
Year (i.e. financial year) Millésime, année etc.
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Z
Zonal tax centre Centre divisionnaire des impôts (CDI)
AS
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