L'actif
Example: L'actif de l'entreprise a augmenté cette année grâce aux investissements.
Definition
"L'actif" refers to the assets of a business or individual, representing all owned property, resources, or rights that have economic value and can provide future benefits. It is commonly used in financial and accounting contexts to indicate what is owned and can be converted into cash or used productively.
Etymology
The term "l'actif" comes from the French adjective 'actif,' meaning active or productive, which itself derives from the Latin 'activus.' Originally, it described something that is effective or operative. In finance, it evolved to mean assets because these items actively contribute to generating wealth. Did you know? The word 'active' in English shares this root, emphasizing motion and productivity.
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"L'actif" appears in the Vocaplus list "French - General - (B2) - set 4", containing 112 commonly used words.
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