The profit and loss account under French standards, 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 MARCHANDISES | SALE OF MANUFACTURED PRODUCTS, SERVICES, GOODS FOR RESALE | |||
| 707 000 | Vente de marchandises | Sale of goods for resale | ||
| 709 700 | RRR accordés / ventes de marchandises | Sales rebates, discounts, allowances granted by the company – Sales of goods for resale | ||
| PRODUCTION VENDUE | PRODUCTION SOLD | |||
| 701 000 | Ventes de produits finis | Sales of finished products | ||
| 704 000 | Travaux | Works | ||
| 706 000 | Prestation de services | Services supplied | ||
| 708 000 | Produits des activités annexes (en partie) | Income from related activities (partial) | ||
MONTANT NET DU C.A | NET TURNOVER | |||
| PRODUCTION STOCKÉE | STOCKS OF FINISHED PRODUCTS AND WORK IN PROGRESS | |||
| 713 000 | Variation de stocks | Change in stocks | ||
| PRODUCTION IMMOBILISÉE | CAPITALISED PRODUCTION | |||
| 720 000 | Production immobilisée | Capitalised production | ||
| SUBVENTIONS D’EXPLOITATION | OPERATING GRANTS | |||
| 740 000 | Subventions d’exploitation | Operating grants | ||
| REPRISES SUR PROVISIONS | WRITE UP OF PROVISIONS | |||
| 781 000 | Reprises sur amortissements et provisions | Depreciation and write up of provisions | ||
| 791 000 | Transfert de charges d’exploitation | Transfer of operating charges | ||
| AUTRES PRODUITS | OTHER CURRENT OPERATING INCOME | |||
| 750 000 | Autres produits de gestion courante | Other current operating income | ||
CHARGES D’EXPLOITATION (II) | OPERATING COSTS (II) | |||
| ACHATS DE MARCHANDISES | PURCHASES OF GOODS FOR RESALE | |||
| 607 000 | Achats de marchandises | Purchases of goods for resale | ||
| 609 700 | RRR obtenus sur achats | Sales rebates, discounts, allowances on goods for resale | ||
| VARIATION DE STOCKS | CHANGE IN STOCKS | |||
| 603 700 | Variation stock marchandises | Change in stocks of goods for resale | ||
| ACHATS DE MATIERE PREMIERE ET AUTRES APPROVISIONNEMENTS | INVENTORY PURCHASES – RAW MATERIALS AND OTHER CONSUMABLES | |||
| 601 000 | Achats de matières premières | Inventory purchases of raw materials (and supplies) | ||
| 602 000 | Achats stockés autres approvisionnements | Stocked inventory purchases – other consumables | ||
| 609 100 | RRR de matières premières et fournitures | Sales rebates, discounts, allowances on raw materials and supplies | ||
| VARIATION DE STOCKS | CHANGE IN STOCKS | |||
| 603 100 | Variation des stocks de matières premières et fournitures | Change in stocks of raw materials and supplies | ||
| 603 200 | Variation des stocks des autres approvisionnements | Change in stocks of other consumables | ||
| AUTRES ACHATS ET CHARGES EXTERNES | OTHER PURCHASES AND EXTERNAL COSTS | |||
| 605 000 | Achats de matériel, équipements et travaux | Purchases of equipment, facilities and works | ||
| 606 100 | Electricité Eau Gaz | Non-inventory supplies (water, power, etc.) | ||
| 606 120 | Carburant | Fuel | ||
| 606 300 | Petit équipement | Maintenance and low-value equipment | ||
| 606 400 | Fournitures bureau | Office supplies | ||
| 609 600 | RRR d’approvisionnements non stockés | Sales rebates, discounts, allowances on non-inventory consumables | ||
| 612 200 | Crédit-bail Mobilier | Movable property leases | ||
| 612 500 | Crédit-bail Immobilier | Real estate leases | ||
| 613 000 | Locations | Rentals | ||
| 615 000 | Entretien | Maintenance and repairs | ||
| 616 000 | Prime d’assurances | Insurance premiums | ||
| 622 600 | Horaires | Fees | ||
| 623 100 | Publicité | Advertising | ||
| 624 100 | Transports sur Achats | Freight in | ||
| 624 200 | Transports sur Ventes | Freight out | ||
| 625 100 | Voyages déplacement | Business trips | ||
| 626 000 | Poste et Téléphone | Postal and telecommunications costs | ||
| 627 000 | Services bancaires | Banking and similar services | ||
| IMPOTS TAXES ET VERSEMENTS ASSIMILES | TAXES, LEVIES AND SIMILAR PAYMENTS | |||
| 630 000 à 638 000 | Taxes | Taxes | ||
| SALAIRES ET TRAITEMENTS | PERSONNEL COSTS | |||
| 641 000 | Rémunérations du personnel | Personnel wages and salaries | ||
| 644 000 | Rémunération du travail de l’exploitant | Owner’s salary | ||
| CHARGES SOCIALES | SOCIAL SECURITY CONTRIBUTIONS | |||
| 645 000 | Charges de sécurité sociale et de prévoyance | Social security and provident fund contributions | ||
| 646 000 | Cotisations sociales personnelles de l’exploitant | Owner’s social security contributions | ||
| 648 000 | Autres charges du personnel | Other personnel costs | ||
| DOTATIONS AUX AMORTISSEMENTS ET AUX PROVISIONS | ALLOCATIONS FOR DEPRECIATION AND PROVISIONS | |||
| 681 100 | Dotations aux amortissements et aux provisions | Allocations for depreciation and provisions for intangible and tangible fixed assets | ||
| 681 500 | Dotations aux provisions pour charges | Allocations for provisions for operating costs and charges | ||
| AUTRES CHARGES | OTHER CURRENT OPERATING COSTS | |||
| 650 000 | Autres charges de gestion courante sauf 655 | Other current operating charges except 655 | ||
RÉSULTAT D’EXPLOITATION (I-II) | OPERATING RESULT (I-II) | |||
PRODUITS FINANCIERS | FINANCIAL INCOME | |||
| DE PARTICIPATIONS | INCOME FROM PARTICIPATING INTERESTS | |||
| 761 000 | Produits de participations | Income from participating interests | ||
| AUTRES INTERETS ET PRODUITS ASSIMILES | INCOME FROM OTHER FINANCIAL FIXED ASSETS | |||
| 763 000 | Revenus des autres créances | Income from other debts receivable | ||
| 764 000 | Revenus des valeurs mobilières de placement | Income from investment in securities | ||
| REPRISES SUR PROVISIONS | WRITE UP OF PROVISIONS | |||
| DIFFERENCES POSITIVES DE CHANGE | EXCHANGE GAINS | |||
TOTAL PRODUITS FINANCIERS (III) | TOTAL FINANCIAL INCOME (III) | |||
CHARGES FINANCIERES | FINANCIAL CHARGES | |||
| DIFFERENCES NEGATIVES DE CHANGE | EXCHANGE 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 GESTION | EXTRAORDINARY INCOME ON OPERATING TRANSACTIONS | |||
| SUR OPERATIONS EN CAPITAL | EXTRAORDINARY INCOME FROM CAPITAL TRANSACTIONS | |||
TOTAL PRODUITS EXCEPTIONNELS (V) | TOTAL EXTRAORDINARY INCOME (V) | |||
CHARGES EXCEPTIONNELLES | EXTRAORDINARY CHARGES | |||
| SUR OPERATIONS DE GESTION | EXTRAORDINARY CHARGES ON MANAGEMENT OPERATIONS | |||
| SUR OPERATIONS EN CAPITAL | EXTRAORDINARY 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 PERTE | PROFIT 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?
