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The profit and loss account under French standards, translated into English

FBA Profit and loss account translated into English

English-speaking managing directors who run French companies or branches of foreign companies in France need to understand the meaning of the various items on their balance sheet and profit and loss accounts.

To help you with this, we have drawn up a standard income statement showing the most common items and their English translations. This income statement does not include complete accounts under the French chart of accounts but shows the most common. If you need a translation of an account that does not appear on this report, do not hesitate to contact us.

Wording in French

Wording in English

Amounts Year N

Amounts Year N-1

PRODUITS D’EXPLOITATION (I)

OPERATING INCOME (I)

  
VENTES DE MARCHANDISESSALE OF MANUFACTURED PRODUCTS, SERVICES, GOODS FOR RESALE  
707 000Vente de marchandisesSale of goods for resale  
709 700RRR accordés / ventes de marchandisesSales rebates, discounts, allowances granted by the company – Sales of goods for resale  
PRODUCTION VENDUEPRODUCTION SOLD  
701 000Ventes de produits finisSales of finished products  
704 000TravauxWorks  
706 000Prestation de servicesServices supplied  
708 000Produits des activités annexes (en partie)Income from related activities (partial)  

MONTANT NET DU C.A

NET TURNOVER

  
PRODUCTION STOCKÉESTOCKS OF FINISHED PRODUCTS AND WORK IN PROGRESS  
713 000Variation de stocksChange in stocks  
PRODUCTION IMMOBILISÉECAPITALISED PRODUCTION  
720 000Production immobiliséeCapitalised production  
SUBVENTIONS D’EXPLOITATIONOPERATING GRANTS  
740 000Subventions d’exploitationOperating grants  
REPRISES SUR PROVISIONSWRITE UP OF PROVISIONS  
781 000Reprises sur amortissements et provisionsDepreciation and write up of provisions  
791 000Transfert de charges d’exploitationTransfer of operating charges  
AUTRES PRODUITSOTHER CURRENT OPERATING INCOME  
750 000Autres produits de gestion couranteOther current operating income  

CHARGES D’EXPLOITATION (II)

OPERATING COSTS (II)

  
ACHATS DE MARCHANDISESPURCHASES OF GOODS FOR RESALE  
607 000Achats de marchandisesPurchases of goods for resale  
609 700RRR obtenus sur achatsSales rebates, discounts, allowances on goods for resale  
VARIATION DE STOCKSCHANGE IN STOCKS  
603 700Variation stock marchandisesChange in stocks of goods for resale  
ACHATS DE MATIERE PREMIERE ET AUTRES APPROVISIONNEMENTSINVENTORY PURCHASES – RAW MATERIALS AND OTHER CONSUMABLES  
601 000Achats de matières premièresInventory purchases of raw materials (and supplies)  
602 000Achats stockés autres approvisionnementsStocked inventory purchases – other consumables  
609 100RRR de matières premières et fournituresSales rebates, discounts, allowances on raw materials and supplies  
VARIATION DE STOCKSCHANGE IN STOCKS  
603 100Variation des stocks de matières premières et fournituresChange in stocks of raw materials and supplies  
603 200Variation des stocks des autres approvisionnementsChange in stocks of other consumables  
AUTRES ACHATS ET CHARGES EXTERNESOTHER PURCHASES AND EXTERNAL COSTS  
605 000Achats de matériel, équipements et travauxPurchases of equipment, facilities and works  
606 100Electricité Eau GazNon-inventory supplies (water, power, etc.)  
606 120CarburantFuel  
606 300Petit équipementMaintenance and low-value equipment  
606 400Fournitures bureauOffice supplies  
609 600RRR d’approvisionnements non stockésSales rebates, discounts, allowances on non-inventory consumables  
612 200Crédit-bail MobilierMovable property leases  
612 500Crédit-bail ImmobilierReal estate leases  
613 000LocationsRentals  
615 000EntretienMaintenance and repairs  
616 000Prime d’assurancesInsurance premiums  
622 600HorairesFees  
623 100PublicitéAdvertising  
624 100Transports sur AchatsFreight in  
624 200Transports sur VentesFreight out  
625 100Voyages déplacementBusiness trips  
626 000 Poste et TéléphonePostal and telecommunications costs  
627 000Services bancairesBanking and similar services  
IMPOTS TAXES ET VERSEMENTS ASSIMILESTAXES, LEVIES AND SIMILAR PAYMENTS  
630 000 à 638 000TaxesTaxes  
SALAIRES ET TRAITEMENTSPERSONNEL COSTS  
641 000Rémunérations du personnelPersonnel wages and salaries  
644 000Rémunération du travail de l’exploitantOwner’s salary  
CHARGES SOCIALESSOCIAL SECURITY CONTRIBUTIONS  
645 000Charges de sécurité sociale et de prévoyanceSocial security and provident fund contributions  
646 000Cotisations sociales personnelles de l’exploitantOwner’s social security contributions  
648 000Autres charges du personnelOther personnel costs  
DOTATIONS AUX AMORTISSEMENTS ET AUX PROVISIONSALLOCATIONS FOR DEPRECIATION AND PROVISIONS  
681 100Dotations aux amortissements et aux provisionsAllocations for depreciation and provisions for intangible and tangible fixed assets  
681 500Dotations aux provisions pour chargesAllocations for provisions for operating costs and charges  
AUTRES CHARGESOTHER CURRENT OPERATING COSTS  
650 000Autres charges de gestion courante sauf 655Other current operating charges except 655  

RÉSULTAT D’EXPLOITATION (I-II)

OPERATING RESULT (I-II)

  

PRODUITS FINANCIERS

FINANCIAL INCOME

  
DE PARTICIPATIONSINCOME FROM PARTICIPATING INTERESTS  
761 000Produits de participationsIncome from participating interests  
AUTRES INTERETS ET PRODUITS ASSIMILESINCOME FROM OTHER FINANCIAL FIXED ASSETS  
763 000Revenus des autres créancesIncome from other debts receivable  
764 000Revenus des valeurs mobilières de placementIncome from investment in securities  
REPRISES SUR PROVISIONSWRITE UP OF PROVISIONS  
DIFFERENCES POSITIVES DE CHANGEEXCHANGE GAINS  

TOTAL PRODUITS FINANCIERS (III)

TOTAL FINANCIAL INCOME (III)

  

CHARGES FINANCIERES

FINANCIAL CHARGES

  
DIFFERENCES NEGATIVES DE CHANGEEXCHANGE LOSSES  

TOTAL CHARGES FINANCIERES (IV)

TOTAL FINANCIAL CHARGES (IV)

  

RÉSULTAT FINANCIER (III-IV)

FINANCIAL RESULT (III-IV)

  

RÉSULTAT COURANT AVANT IMPOT (I-II + III-IV)

EARNINGS BEFORE TAX (I – II + III – IV)

  

PRODUITS EXCEPTIONNELS

EXTRAORDINARY INCOME

  
SUR OPERATIONS DE GESTIONEXTRAORDINARY INCOME ON OPERATING TRANSACTIONS  
SUR OPERATIONS EN CAPITALEXTRAORDINARY INCOME FROM CAPITAL TRANSACTIONS  

TOTAL PRODUITS EXCEPTIONNELS (V)

TOTAL EXTRAORDINARY INCOME (V)

  

CHARGES EXCEPTIONNELLES

EXTRAORDINARY CHARGES

  
SUR OPERATIONS DE GESTIONEXTRAORDINARY CHARGES ON MANAGEMENT OPERATIONS   
SUR OPERATIONS EN CAPITALEXTRAORDINARY CHARGES FROM CAPITAL TRANSACTIONS  

TOTAL CHARGES EXCEPTIONNELLES (VI)

TOTAL EXTRAORDINARY CHARGES (VI)

  

RÉSULTAT EXCEPTIONNEL (V-VI)

EXTRAORDINARY EARNINGS (V-VI)

  

IMPOTS SUR LES BENEFICES (VII)

TAX ON PROFITS (VII)

  

TOTAL DES PRODUITS (I+III+V)

TOTAL INCOME (I + III + V)

  

TOTAL DES CHARGES (II+IV+VI+VII)

TOTAL CHARGES (II + IV + VI + VII)

  
BENEFICE OU PERTEPROFIT OR LOSS  

This translation might help with the terminology but cannot replace the professional analysis of your results or your company’s performance by our qualified English-speaking accountants. Don’t hesitate to contact us!

To avoid an overly long list of accounts, we have limited this overview to profit and loss accounts. Why not also read our guide to the standard balance sheet and its translation to learn more?

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