Chapitre 2 - Financial statements ANSWERS In English Petty Cash Accounts receivables/Debtors Prepaid expenses Accrued revenue Tangible assets Property, plant, equipment Intangible assets Accounts payable/Creditors Accrued expenses Deferred revenues Stockholders' equity Retained earnings Caisses Comptes clients Charges constatées d'avance Provision pour factures à établir Immobilisations corporelles Terrains, bâtiments industriels et équipement Immobilisations incorporelles Comptes fournisseurs Provisions pour charges à payer Revenus constatés d'avance Capitaux propres Résultats + reports + réserves In French VII Financial ratios Investors and analysts derive ratios from the B/S (and from the I/S) to evaluate a company's financial health. Some examples here below: - current assets minus current liabilities = working capital; - current assets divided by current liabilities = working capital ratio; - total liabilities divided by shareholders' equity = debt- to- equity ratio. & TECHNICAL TERMS Working capital Debt- to- equity ratio Fonds de roulement Rapport dettes- capitaux propres 135