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| English | French |
| accrual basis accounting | méthode de comptabilité d'exercice (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| accrual basis accounting | méthode de la comptabilité d'exercice (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| cost basis | montant investi (The purchase price of an asset, including freight, tax, and other expenses, less any adjustments, such as Section 179 Expense Deduction and salvage value) |