Défendre un budget

Les mots clés et expressions:

Budget surplusDefinition : to have more receipts than expenditures.Translation : Excédent budgétaireTight budgetDefinition : having no extra money.Translation : Budget serréDefine areas for growth (to)Definition : to describe the guidelinesfor expansion.Translation : Définir les axes de dévelop-pementExceed sales targets (to)Definition : to surpass sales objectives.Translation : Dépasser les objectifs de venteGive an over-all picture of the subject (to)Definition : to present the big picture.Translation : Présenter un sujet de façon synthétiquePut the department budget in the overall context of the company (to)Definition : to put the division budget in the grand scheme of things.Translation : Replacer le budget du départe-ment dans le contexte global de l’entrepriseBalance sheet (uk) /statement of financial position (usa)Definition : a document which shows the financial situation at a specific date or point in time.Translation : BilanProfit and loss account or statement (uk) / income statement or earnings statement (usa)Definition : statement of operations for a period of time.Translation : Compte de résultatAssess the impact on the main business indicators (to)Definition : to evaluate in relation to the key elements of one’s line of business.Translation : Chiffrer l’impact sur les grands indicateurs de son activitéCarry out simulations of various scenarios (to)Definition : to create mock-ups of different possibilities.Translation : Effectuer des simulations des différents scénariosPresent a projected budget for the next four years (to)Definition : to discuss an estimated provisional budget for the four years.Translation : Présenter un budget prévision-nel sur quatre ansBreak even point (bep)Definition : the level of sales necessary to cover fixed expenses.Translation : Point zeroCurrent assetsDefinition : assets that can be converted into cash within a year.Translation : Bien à court termeRe-turn on investment (roi)Definition : rate of return, return on assets.Translation : Retour sur investissementDiscretiona-ry cash flowDefinition : cash that is avai-lable, after paying bills and pro-viding for capital spending.Translation : Flux monétaire disponible (ou discrétionnaire)Round up (down) (to)Definition : to increase (or decrease) a number to the next whole number.Translation : Arrondir (par défaut)Balanced budgetDefinition : a budget where expenditures equal receipts.Translation : Budget équilibréPut forward the interests of the team and the business (to)Definition : to present to the advantage of the team and the business.Translation : Mettre l’accent sur les intérêts de l’équipe et de son activitéAssess the difference between last year’s estimates and real expenses (to)Definition : to measure the variation bet-ween the previous year’s planned expenses and expenses which were actually made.Translation : Evaluer l’écart entre les objec-tifs (ou prévisions) de l’année précédente et les dépenses effectivesAnalysis of past resultsDefinition : examination and break down of precedent results.Translation : Analyse des performances du passéPros and consDefinition : advantages and drawbacks.Translation : Avantages et inconvénientsBudget cutsDefinition : the act of reducing budgeted expenditures.Translation : Réductions budgétairesOperations costsDefinition : running costs, operating costs.Translation : Coût d’exploitationOverhead costsDefinition : regular expenses involved in running a business eg rent, light heating, salariesTranslation : Frais générauxTurnover increased 10%Definition : revenue has improved by 10%.Translation : Le chiffre d’affaires a augmenté de 10% 

Les usages à respecter:

• When speaking about numbers larger than a hundred, British will put «and», Americans will not. Example : six hundred and forty (UK), six hundred forty (USA).

• In English, a dot is used to represent a decimal. Example : 3.45. When speaking it is said «three point forty-five».

• A comma is used as a separa-tor. Example : 2,320 (two thousand three hundred twenty). 

Quelques règles de bon anglais:

Used to

A few rules about numbers

• Numbers are usually singular.

Example : six thousand euros. Plural is only used with dozen, hundred, thousand, million, billion, if it is not modified by another number. Example : Thousands of dollars are lost each year.

• Add «th» to the cardinal number. Exceptions : first, second, third, fifth, eighth, ninth, twelfth. Ordinal numbers are abbreviated : 1st, 2nd, 3rd, 4th, 5th, 6th, 421st, 422nd, 423rd, 424th, etc.

• Numbers between 21 and 99 are hyphenated except those ending in 0. Example : twenty-four, two hundred thirty-five.


Fill in the missing word(s), then check the result below :

to assess the difference between last year’s estimates and real expenses. / break even point. / pros and cons. / EBITDA. / make good on the deficit. / defined the areas for growth. / balance sheet. / roun-ded up/rounded down. / return on investment. / budget surplus. / projected budget. / operating costs. / overhead costs. / carried out simulations of various scenarios. / giving an overall picture. / break even point. / tight budget. / balance sheet.

1. As you can see from this first slide, we have more receipts than expenditures, hence a ............ of 15,000 euros.

2. As we have already ............, it is logical that this year’s budget follow this framework.

3. The manager should put the department’s budget in the overall context of the company, that is to say present the ........... of each scenario for the company.

4. I would like to begin by ............ of this year’s budget, then I will breakdown each point to present the details.

5. Since we are working on a very ............ this year, we cannot afford to invest in new resources.

6. If you could please turn to page four you will see the ............ for the forth quarter 2007.

7. After having ............, it is clear that option A is the most financially interesting, however this could place us in a sensitive position if sales do not reach their objectives.

8. I have clearly stated my budget proposal for 2008. In addi-tion I would like to place this in the context the ............ for 2009 and 2010.

9. On page 2, you state the necessary sales to cover expen-ses is 150,000 euros. On page 6, you give the ............ of 250,000 euros. Why is there such a discrepancy ?

10. While investing in the new machine is expensive, we have calculated ........... within nine months.

11. The department ........... will increase by 3% in 2008 due to the investment decisions made by the management.

12. The first step in building a new budget must be exami-nation and breakdown of precedent results, that is to say ............

13. Before I begin, I would like to inform you that all the numbers presented today are actual figures and have neither been .......... nor ..........

14. The department .......... remain the same for 2008, due to the fact that we were able to keep our rent costs the same.

15. I’m afraid your project does not have a positive .........., therefore the investment should not be made.

16. ........... is a good metric to evaluate profitability but does not represent cash flow.

17. Controlling .......... is a critical step to sustaining our competitive advantage.

18. With the projected receipts, we plan to ........... by the end of the third quarter, which means that by the forth quarter we should be in the black.


SOLUTIONS : 1 : budget surplus. 2 : defined the areas for growth.3 : pros and cons. 4 : giving an overall picture. 5 : tight budget. 6 : balance sheet. 7 : carried out simulations of various scenarios. 8 : projected budget. 9 : break even point. 10 : the inves-tment will be amortized. 11 : running costs. 12 : to assess the difference between last year’s estimates and real expenses. 13 : roun-ded up/rounded down. 14 : overhead costs. 15 : return on investment. 16 : EBITDA. 17 : operating costs. 18 : make good on the deficit.

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