{"id":530,"date":"2024-09-15T18:46:15","date_gmt":"2024-09-15T22:46:15","guid":{"rendered":"https:\/\/www.enterprisetemiskaming.ca\/?page_id=530"},"modified":"2025-01-19T12:58:09","modified_gmt":"2025-01-19T16:58:09","slug":"glossary-of-terms","status":"publish","type":"page","link":"https:\/\/www.enterprisetemiskaming.ca\/fr\/glossary-of-terms\/","title":{"rendered":"Glossaire des termes"},"content":{"rendered":"
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Voici quelques termes financiers fr\u00e9quemment utilis\u00e9s, accompagn\u00e9s de d\u00e9finitions, qui peuvent \u00eatre \u00e9voqu\u00e9s lors de discussions sur la planification d\u2019entreprise, le financement, la vente d\u2019une entreprise et\/ou le transfert de propri\u00e9t\u00e9. Ces termes sont couramment utilis\u00e9s par les investisseurs, les banquiers, les consultants, les conseillers et les mentors. Nous avons suivit l\u2019ordre de termes anglophones afin de pouvoir comparer les deux listes.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tT\u00e9l\u00e9charger le guide de r\u00e9f\u00e9rence<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tM\u00e9thode de comptabilit\u00e9 d'exercice<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Avec cette m\u00e9thode, les revenus sont d\u00e9clar\u00e9s dans l\u2019exercice au cours duquel ils sont gagn\u00e9s, peu importe le moment o\u00f9 ils sont per\u00e7us. Les d\u00e9penses sont \u00e9galement d\u00e9duites dans l\u2019exercice au cours duquel elles sont engag\u00e9es, qu\u2019elles soient pay\u00e9es ou non. Cette m\u00e9thode est g\u00e9n\u00e9ralement utilis\u00e9e par les entreprises ou les professionnels.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tP\u00e9riode d'amortissement <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

La dur\u00e9e n\u00e9cessaire pour rembourser un pr\u00eat.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tActifs<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Tout ce qu\u2019une entreprise poss\u00e8de.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tVentes b2b <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Abr\u00e9viation de \u00ab business-to-consumer \u00bb et d\u00e9crit les transactions avec des consommateurs individuels.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tB2C <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Abr\u00e9viation de \u00ab business-to-consumer \u00bb et d\u00e9crit les transactions avec des consommateurs individuels.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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Abr\u00e9viation de \u00ab business-to-government \u00bb et d\u00e9crit les transactions avec les entit\u00e9s gouvernementales.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tCr\u00e9ance irr\u00e9couvrable <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Tout ou partie d\u2019un compte, d\u2019un pr\u00eat ou d\u2019une cr\u00e9ance est consid\u00e9r\u00e9 comme irr\u00e9couvrable<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tBilan <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Un r\u00e9sum\u00e9 des actifs, des passifs et des capitaux propres d\u2019une entreprise \u00e0 un moment pr\u00e9cis. En d\u2019autres termes, ce que poss\u00e8de l\u2019entreprise et ce qu\u2019elle doit, ainsi que le montant investi par les actionnaires.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tAnalyse comparative <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Le processus par lequel vous mesurez divers aspects de vos syst\u00e8mes (par exemple, la vitesse, l\u2019efficacit\u00e9, le co\u00fbt, la quantit\u00e9 de produit).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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Le point auquel les co\u00fbts totaux d\u2019une entreprise sont \u00e9gaux au chiffre d\u2019affaires total. C\u2019est le nombre d\u2019unit\u00e9s que vous devez vendre pour r\u00e9aliser un b\u00e9n\u00e9fice de 0 $.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tEnregistrement du nom commercial<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Le gouvernement de l\u2019Ontario a mis \u00e0 jour le nom d\u2019une licence commerciale principale en enregistrement de nom d\u2019entreprise en octobre 2021. L\u2019enregistrement du nom d\u2019entreprise est le nom g\u00e9n\u00e9ral pour toute personne souhaitant enregistrer une entreprise en Ontario.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tTrimestre calendaire <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Une p\u00e9riode de trois mois cons\u00e9cutifs se terminant le dernier jour des mois suivants :<\/p>

mars\njuin\nseptembre\nd\u00e9cembre<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tD\u00e9penses en capital (CapEx) <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Argent d\u00e9pens\u00e9 pour acqu\u00e9rir ou am\u00e9liorer des actifs en capital tels que des b\u00e2timents et\ndes machines.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tDes flux de tr\u00e9sorerie <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Indique combien d'argent une entreprise re\u00e7oit (recettes) par rapport \u00e0 combien elle d\u00e9pense (d\u00e9caissements) en rapport avec une activit\u00e9 sp\u00e9cifique au cours d'une p\u00e9riode comptable donn\u00e9e.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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Actifs qu\u2019un emprunteur peut utiliser comme garantie pour un pr\u00eat.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tCRM<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Abr\u00e9viation de Customer Relationship Management. D\u00e9signe un logiciel qui vous aide \u00e0 organiser votre activit\u00e9 marketing.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tCo\u00fbt des marchandises vendues <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

La somme de tous les co\u00fbts directs associ\u00e9s \u00e0 la production d\u2019un produit.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tFlux de tr\u00e9sorerie cumul\u00e9 <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Somme de tous les flux de tr\u00e9sorerie depuis la cr\u00e9ation de l'entreprise. Pr\u00e9visions : pr\u00e9voirles ventes, les d\u00e9penses et les b\u00e9n\u00e9fices futurs.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tD\u00e9ficit <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Une p\u00e9nurie financi\u00e8re qui se produit lorsque le passif d\u00e9passe l\u2019actif.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tD\u00e9mographie <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Les donn\u00e9es d\u00e9mographiques sont des points de donn\u00e9es qui s\u2019appliquent \u00e0 votremarch\u00e9 cible, tels que l\u2019\u00e2ge, le sexe, le revenu et la situation familiale.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tD\u00e9pr\u00e9ciation <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

R\u00e9duction de la valeur d'un actif au fil du temps. Provision pour usure d'un actif au cours de sa dur\u00e9e de vie utile estim\u00e9e.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tDividendesends <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Distribution des b\u00e9n\u00e9fices aux propri\u00e9taires d\u2019une soci\u00e9t\u00e9 en esp\u00e8ces, en autres actifs ou en\ncapital-actions.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tFinancement par fonds propres <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Lorsqu'une entreprise vend des actions pour lever des capitaux.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tJuste valeur marchande (JVM) <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

En r\u00e8gle g\u00e9n\u00e9rale, il s'agit de la valeur mon\u00e9taire la plus \u00e9lev\u00e9e (prix) \u00e0 laquelle uneentreprise, une propri\u00e9t\u00e9 ou un autre actif pourrait \u00eatre vendu sur un march\u00e9 ouvert etconcurrentiel o\u00f9 l'acheteur et le vendeur traitent sans lien de d\u00e9pendance. Acc\u00e9dez \u00e0Transaction sans lien de d\u00e9pendance.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tP\u00e9riode fiscale <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Il s'agit g\u00e9n\u00e9ralement de la p\u00e9riode de douze mois pour d\u00e9clarer les activit\u00e9s g\u00e9n\u00e9ratricesde revenus. L'exercice financier peut ou non correspondre \u00e0 l'ann\u00e9e civile. L'entreprised\u00e9finit g\u00e9n\u00e9ralement son exercice financier lorsqu'elle d\u00e9pose sa premi\u00e8re d\u00e9claration derevenus. Pour plus d'informations, consultez la page Ann\u00e9e d'imposition.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tCo\u00fbts fixes<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Co\u00fbts qui ne changent PAS lorsque les ventes augmentent ou diminuent.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tDestination FOB <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Terme d'exp\u00e9dition qui signifie que le vendeur prend en charge les frais de transport depuis le point d'origine.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tPoint d'exp\u00e9dition FOB <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Terme d'exp\u00e9dition qui signifie que l'acheteur supporte les frais de transport depuis le point d'origine.\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tFraude <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

D\u00e9claration volontairement fausse, par une personne, d'un fait causant un pr\u00e9judice \u00e0 autrui.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tSoci\u00e9t\u00e9 en nom collectif<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Une soci\u00e9t\u00e9 en nom collectif est un type de licence commerciale principale. Une soci\u00e9t\u00e9 en nomcollectif est compos\u00e9e de deux ou plusieurs personnes qui acceptent d'apporter de l'argent, dutravail et\/ou des comp\u00e9tences \u00e0 une entreprise. Chaque associ\u00e9 partage les b\u00e9n\u00e9fices, lespertes et la gestion de l'entreprise et chaque associ\u00e9 est personnellement et \u00e9galementresponsable des dettes de la soci\u00e9t\u00e9. Les conditions formelles de la soci\u00e9t\u00e9 sont g\u00e9n\u00e9ralementcontenues dans un accord de soci\u00e9t\u00e9 \u00e9crit.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tB\u00e9n\u00e9fice brut <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Chiffre d'affaires moins co\u00fbts directs. Il s'agit du r\u00e9sultat obtenu apr\u00e8s avoir soustrait le co\u00fbt de production d'un produit ou d'un service du chiffre d'affaires correspondant (ventes).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tMarge b\u00e9n\u00e9ficiaire brute <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

B\u00e9n\u00e9fice brut exprim\u00e9 en pourcentage. (B\u00e9n\u00e9fice brut divis\u00e9 par le chiffre d'affaires x 100).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tInciter <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Fournir une incitation (une motivation) pour utiliser un produit ou un service.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tCompte de r\u00e9sultat <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Un r\u00e9sum\u00e9 des revenus et des d\u00e9penses. On l'appelle \u00e9galement compte de r\u00e9sultat ou P&L et, comme son nom l'indique, il pr\u00e9sente les b\u00e9n\u00e9fices ou les pertes d'une entreprise pour une p\u00e9riode donn\u00e9e.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tInt\u00e9r\u00eatrest <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Les frais factur\u00e9s pour emprunter des fonds.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tTaux de rotation des stocks <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Le nombre de fois, au cours d'une p\u00e9riode donn\u00e9e, qu'une entreprise vend et remplace ses stocks.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tindicateur cl\u00e9 de performance (KPI) <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

KPI est un acronyme qui signifie \u00ab indicateurs de performance cl\u00e9s \u00bb. Les KPI sontg\u00e9n\u00e9ralement des chiffres qui vous indiquent l'efficacit\u00e9 de votre entreprise dans un domainesp\u00e9cifique.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tPassif <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Tout ce qu'une entreprise doit.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\"Marge commerciale\" or \"majoration\". <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

La diff\u00e9rence entre le prix de vente et le co\u00fbt d'un produit ou d'un service.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tPourcentage de marge <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Le prix de vente moins le co\u00fbt unitaire divis\u00e9 par le co\u00fbt unitaire x 100.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tLicence d'entreprise principale <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Une licence commerciale principale est un type d'enregistrement d'entreprise qui vous permetd'exploiter une entreprise pendant une p\u00e9riode de 5 ans. Vous \u00eates personnellementresponsable, impos\u00e9 personnellement et ne b\u00e9n\u00e9ficiez pas de protection du nom. Elle doit\u00eatre renouvel\u00e9e tous les 5 ans. Il existe trois types de licences commerciales principales : uneentreprise individuelle, une soci\u00e9t\u00e9 en nom collectif ou un nom commercial.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tMon\u00e9tiser <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Gagner de l'argent gr\u00e2ce \u00e0 un produit ou \u00e0 une activit\u00e9.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tPosition de tr\u00e9sorerie nette <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

La diff\u00e9rence entre les entr\u00e9es et les sorties de tr\u00e9sorerie d\u2019une entreprise au cours d\u2019une p\u00e9riode donn\u00e9e.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tB\u00e9n\u00e9fice net ou perte nette <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Revenus moins TOUS les co\u00fbts.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tD\u00e9penses d'exploitation\/d\u2019operations <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Co\u00fbts\/d\u00e9penses associ\u00e9s \u00e0 la gestion d\u2019une entreprise, tels que le loyer, l\u2019assurance, lemarketing, les abonnements, les services publics, etc.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tContribution du propri\u00e9taire <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Refl\u00e8te l\u2019investissement du propri\u00e9taire dans l\u2019entreprise.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tTirage au sort du propri\u00e9taire<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Argent que le propri\u00e9taire d\u2019une entreprise individuelle ou d\u2019une soci\u00e9t\u00e9 de personnes retire del\u2019entreprise pour lui-m\u00eame.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tCaitale <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Le montant des fonds emprunt\u00e9s par une entreprise.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tMarge b\u00e9n\u00e9ficiaire <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

B\u00e9n\u00e9fice net exprim\u00e9 en pourcentage (B\u00e9n\u00e9fice net divis\u00e9 par le chiffre d'affaires x 100)<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tR + D <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Recherche et d\u00e9veloppement<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tRSI<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Retour sur investissements.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tSalaire <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Salaires vers\u00e9s aux employ\u00e9s.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tPertes-inventaires <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

La perte d\u2019inventaire due au vol, \u00e0 la fraude, aux dommages.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tEntreprise individuelle <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Une entreprise individuelle est un type de licence commerciale principale. Une entrepriseindividuelle est une entreprise individuelle. Les entreprises individuelles sont la forme la pluscourante de structure commerciale. Ce type d'entreprise est simple \u00e0 cr\u00e9er et \u00e0 exploiter, etpeut b\u00e9n\u00e9ficier d'une plus grande flexibilit\u00e9 de gestion et de moins de contr\u00f4les juridiques.Cependant, le propri\u00e9taire de l'entreprise est personnellement responsable de toutes les dettescontract\u00e9es par l'entreprise.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tRetenues \u00e0 la source <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Argent qu\u2019une entreprise retient sur le salaire d\u2019un employ\u00e9 pour le remettre au gouvernement.\n(AE, RPC, imp\u00f4t sur le revenu)<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tSWOT <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

SWOT est un acronyme qui fait r\u00e9f\u00e9rence \u00e0 une forme d'analyse qui examine votre:<\/p>

Forces (Strengths)\nFaiblesses (Weaknesses)\nOpportunit\u00e9s (Opportunities)\nMenaces (Threats)<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tMarque d\u00e9pos\u00e9e<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

M\u00e9canisme juridique visant \u00e0 prot\u00e9ger le nom, le logo ou le slogan d\u2019une entreprise quiidentifie de mani\u00e8re unique des produits ou des services. Au Canada, les marques decommerce sont enregistr\u00e9es aupr\u00e8s de l\u2019Office de la propri\u00e9t\u00e9 intellectuelle du Canada(OPIC).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tMarque de commerce ou Marque d\u00e9pos\u00e9e <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Un nom commercial est un type de licence commerciale principale. Il permet \u00e0 une soci\u00e9t\u00e9\nexistante d'op\u00e9rer sous un nom diff\u00e9rent de son nom l\u00e9gal. Il peut \u00eatre compl\u00e8tement diff\u00e9rent, l\u00e9g\u00e8rement similaire ou identique au nom de la soci\u00e9t\u00e9, mais sans la terminaison l\u00e9gale.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t

\n\t\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t<\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\tCo\u00fbts variables <\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t

Co\u00fbts qui fluctuent lorsque les ventes augmentent ou diminuent.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

The following are some commonly used financial terms with definitions that may come up in discussions around business planning, funding, the sale of a business and\/or the transfer of ownership. These terms are commonly used by investors, bankers, consultants, advisors, and mentors. Download Reference Guide Accrual method of accounting With this method, income is reported in the fiscal period it is earned, regardless of when it is received. The expenses are also deducted in the fiscal period they are incurred, whether they are paid or not. This method is generally used by businesses or professionals. Amortization Period The length of time to pay off a loan. Assets Everything a company owns. B2B B2B is short for business-to-business and describes a business transaction with another business. B2C Short for business-to-consumer and describes transactions with individual consumers. B2G Short for business-to-government and describes transactions with government entities. Bad Debt All or portion of an account, loan, or not receivable considered to be uncollectible. Balance Sheet A summary of a company’s assets, liabilities, and shareholder’s equity at a specific point in time. In other words, what the company owns and what it owes, and how much shareholders have invested. Benchmarking The process by which you measure various aspects of your systems (e.g., speed, efficiency, cost, amount of product). Break Even Point The point at which a company’s total costs are equal to total revenue. it is the number of units you must sell in order to make a profit of $0. Business Name Registration The Ontario government updated the name of a Master Business Licence to a Business Name Registration in October of 2021. The Business Name Registration is the overall name for anyone wishing to register a business in Ontario. Calendar quarter A period of three consecutive months ending on the last day of the following months: March June September December Capital Expense (CapEx} Money spent to acquire or improve capital assets such as buildings and machinery. Cash Flow Shows how much cash a company takes in (receipts) versus how much it spends (disbursements) relating to a specific activity during a specified accounting period. Collateral Assets a borrower can use as security for a loan. CRM Short for Customer Relationship Management. Refers to software that helps you organize your marketing activity. Cost of Goods Sold The sum of all direct costs associated with producing a product. Cumulative Cash Flow The sum of all cash flows since the company began. Forecasting – predicting future sales, expenditures, and profits. Deficit A financial shortage that occurs when liabilities exceed assets. Demographics Demographics are data points that apply to your target market, such as age, sex, income, and family status. Depreciation The reduction of the value of an asset over time. An allowance made for wear and tear on an asset over its estimated useful life. Dividends Distribution of earnings to owners of a Corporation in cash, other assets or capital stock. Equity Financing When a company sells shares to raise capital. Fair market value (FMV) Generally, it is the highest dollar value (price) a business, property, or other asset would sell for in an open and competitive market where buyer and seller are dealing at arm’s length with each other. Go to Arm’s length transaction. Fiscal period This is generally the twelve-month period for reporting income earning activities. The fiscal period may or may not match the calendar year. The business usually sets its fiscal period when it files its first income tax return. For more information, go to Tax year. Fixed Costs Costs that do NOT change when sales increase or decrease. FOB Destination A shipping term that means that the seller bears transportation costs from the point of ong,n. FOB Shipping Point A shipping term that means that the buyer bears transportation costs from the point of origin.\u00a0 Fraud Willful misrepresentation by a person, of a fact inflicting damage on another. General Partnership A general partnership is a type of Master Business Licence. A general partnership is composed of two or more persons who agree to contribute money, labor, and\/or skill to a business. Each partner shares the profits, losses, and management of the business and each partner is personally and equally liable for debts of the partnership. Formal terms of the partnership are usually contained in a written partnership agreement. Gross Profit Revenue minus direct costs. It is what is left after subtracting the cost of producing a product or service from the related revenue (sales). Gross Profit Margin Gross profit expressed as a percentage. (Gross Profit divided by revenue x 100). lncentivize Provide an incentive (a motivation) for using a product or service. Income Statement A summary of revenue and expenses. It is also called a profit and loss statement or P&L and as the name suggests, it shows the profits or losses of a business for a specific period. Interest The fee charged to borrow funds. Inventory Turn Rate The number of times in a given time-period that a copmany sells through and replaces its inventory. KPI KPI is an acronym that stands for Key Performance Indicators. KPls are usually numbers that tell you how effective your business is in a specific area. Liabilities Everything a company owes. Markup The difference between the selling price and the cost of a product or service. Markup Percent The sales price minus unit cost divided by unit cost x 100. Master Business Licence A Master Business Licence is a type of business registration that allows you to operate a business for a period of 5 years. You are personally liable, personal taxed and do not have name protection. It is required to be renewed every 5 years. There are three types of Master Business Licences; a sole proprietorship, a general partnership or tradename. Monetize Make money from a product or activity. Net Cash Flow Position The difference between a company’s cash inflow and outflow within a given time-period. Net Profit or Loss Revenue minus ALL costs. Operating Expense Costs\/expenses associated with running<\/p>","protected":false},"author":3454,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-530","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.enterprisetemiskaming.ca\/fr\/wp-json\/wp\/v2\/pages\/530","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.enterprisetemiskaming.ca\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.enterprisetemiskaming.ca\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.enterprisetemiskaming.ca\/fr\/wp-json\/wp\/v2\/users\/3454"}],"replies":[{"embeddable":true,"href":"https:\/\/www.enterprisetemiskaming.ca\/fr\/wp-json\/wp\/v2\/comments?post=530"}],"version-history":[{"count":40,"href":"https:\/\/www.enterprisetemiskaming.ca\/fr\/wp-json\/wp\/v2\/pages\/530\/revisions"}],"predecessor-version":[{"id":1344,"href":"https:\/\/www.enterprisetemiskaming.ca\/fr\/wp-json\/wp\/v2\/pages\/530\/revisions\/1344"}],"wp:attachment":[{"href":"https:\/\/www.enterprisetemiskaming.ca\/fr\/wp-json\/wp\/v2\/media?parent=530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}