Skip to content
FBA up blue wave

The Profit and Loss Account in French Standards translated into English

FBA Profit and loss account translated into English

English-speaking managers who run French companies or establishments of foreign companies located in France must understand the meaning of the various items of their balance sheet and profit and loss account.

For this purpose, we have established below a standard income statement with the most common items with their translation into English. This income statement does not include the complete accounts of the French chart of accounts but a large part of 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 entity – 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  

MONTANT NET DU C.A

TURNOVER

  
PRODUCTION STOCKÉECHANGE IN STOCKS OF FINISHED PRODUCTS AND WORK IN PROGRESS  
713 000Variation de stocksChange in stocks  
PRODUCTION IMMOBILISÉOWN WORK CAPITALISED  
720 000Production immobiliséeOwn work capitalised  
SUBVENTIONS D’EXPLOITATIONOPERATING GRANTS  
740 000Subventions d’exploitationOperating grants  
REPRISES SUR PROVISIONSPROVISIONS WRITTEN BACK  
781 000Reprises sur amortissements et provisionsDepreciation and provisions written back  
791 000Transfert de charges d’exploitationOperating charges transferred  
AUTRES PRODUITSOTHER CURRENT OPERATING INCOME  
750 000Autres produits de gestion couranteOther current operating income  

CHARGES D’EXPLOITATION (II)

OPERATING COSTS (II)

  
ACHATS DE MARCHANDISESPURCHASES  
607 000Achats de marchandisesPurchases of goods for resale  
609 700RRR obtenus sur achatsGoods for resale  
VARIATION DE STOCKSCHANGE IN STOCKS  
603 700Variation stock marchandisesChange in stocks of goods for resale  
ACHATS DE MATIERE PREMIERE ET AUTRES APPROVISIONNEMENTSINVENTORY ITEM PURCHASES – RAW MATERIALS AND OTHER CONSUMABLES  
601 000Achats de matières premièresInventory item purchases – raw materials (and supplies)  
602 000Achats stockés autres approvisionnementsInventory item purchases – other consumables  
609 100RRR de matières premières et fournituresRaw 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 EXTERNAL SERVICES  
605 000Achats de matériel, équipements et travauxPurchases of equipment, facilities and works  
606 100Electricité Eau GazNon-inventoriable supplies (water, energy, etc…)  
606 120CarburantFuel  
606 300Petit équipementMaintenance and minor equipment supplies  
606 400Fournitures bureauAdministrative supplies  
609 600RRR d’approvisionnements non stockésNon-inventory consumables  
612 200Crédit-bail MobilierMovable property leases  
612 500Crédit-bail ImmobilierReal property leases  
613 000LocationsRental  
615 000EntretienMaintenance and repairs  
616 000Prime d’assurancesInsurance premiums  
622 600HorairesFees  
623 100PublicitéAnnouncements and advertisments  
624 100Transports sur AchatsFreight in  
624 200Transports sur VentesFreight out  
625 100Voyages déplacementJourneys and business travel  
626 000 Poste et TéléphonePostal and telecommunication 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 remuneration  
CHARGES SOCIALESSOCIAL SECURITY CONTRIBUTIONS  
645 000Charges de sécurité sociale et de prévoyanceSocial security and provident fund contributions  
646 000Cotisations sociales personnelles de l’exploitantOwner social security contributions  
648 000Autres charges du personnelOther personnel costs  
DOTATIONS AUX AMORTISSEMENTS ET AUX PROVISIONSAPPROPRIATIONS TO DEPRECIATION AND PROVISIONS  
681 100Dotations aux amortissements et aux provisionsAppropriations to depreciation on intangible and tangible fixed assets  
681 500Dotations aux provisions pour chargesAppropriations to provisions for operating liabilities and charges  
AUTRES CHARGESOTHER CURRENT OPERATING CHARGES  
650 000Autres charges de gestion courante sauf 655Other current operating charges  

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 short-term investment securities  
REPRISES SUR PROVISIONSPROVISIONS FOR LIABILITIES WRITTEN BACK  
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)

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

  

PRODUITS EXCEPTIONNELS

EXTRAORDINARY INCOME

  
SUR OPERATIONS DE GESTIONEXTRAORDINARY INCOME ON OPERATING TRANSACTIONS  
SUR OPERATIONS EN CAPITALINCOME FROM ASSET REALISATION  

TOTAL PRODUITS EXCEPTIONNELS (V)

TOTAL EXTRAORDINARY INCOME (V)

  

CHARGES EXCEPTIONNELLES

EXTRAORDINARY CHARGES

  
SUR OPERATIONS DE GESTIONEXTRAORDINARY CHARGES ON OPERATING TRANSACTIONS  
SUR OPERATIONS EN CAPITALBOOK VALUES OF REALISED ASSETS  

TOTAL CHARGES EXCEPTIONNELLES (VI)

TOTAL EXTRAORDINARY CHARGES (VI)

  

RÉSULTAT EXCEPTIONNEL (V-VI)

EXTRAORDINARY RESULT (V-VI)

  

IMPOTS SUR LES BENEFICES (VII)

CORPORATE TAX (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 helps to understand the labels but does not replace the analysis of the results and performance of the company. Our English speaking accountants are of course competent to perform this analysis. Do not hesitate to contact us!

In order to avoid a too long list of accounts, we have limited our study to the profit and loss account; but you can read our guide presenting a standard balance sheet and its translation to complete this information!

FBA down blue wave

Why not sign up for our newsletter!

FBA Arrow