Le comptable envoie le dossier à la secrétaire avant midi.

French usually needs an article before a singular count noun. So le comptable means the accountant.

Unlike English, where you can sometimes drop the article in certain contexts, French normally does not do that here. The same is true for le dossier.

Not by itself. Comptable can refer to either a male or female accountant. The article tells you the grammatical gender here:

• le comptable = the male accountant
• la comptable = the female accountant

So in this sentence, le comptable refers to a man.

Envoyer is the infinitive, meaning to send.
Envoie is the present-tense form used with il/elle/on.

Because the subject is le comptable, which is third-person singular, French uses:

• j’envoie
• tu envoies
• il/elle/on envoie
• nous envoyons
• vous envoyez
• ils/elles envoient

So Le comptable envoie... means The accountant sends... or sometimes is sending..., depending on context.

Yes. French present tense often covers both the English simple present and present progressive.

So Le comptable envoie le dossier can mean:

• The accountant sends the file
• The accountant is sending the file

Context tells you which one sounds best in English.

Because le dossier is the direct object, the thing being sent, and à la secrétaire is the indirect object, the person receiving it.

French commonly uses this pattern:

subject + verb + direct object + à + person

So:

• Le comptable = subject
• envoie = verb
• le dossier = what is sent
• à la secrétaire = to whom it is sent

Because à means to here and marks the recipient.

In English, we say:

• send the file to the secretary

French works the same way:

• envoyer le dossier à la secrétaire

Without à, the grammar would be wrong in this sentence.

Because secrétaire here is feminine: la secrétaire.

French combines à + le into au, but it does not combine à + la.

So:

• à + le secrétaire → au secrétaire
• à + la secrétaire → à la secrétaire

This sentence refers to a female secretary.

Yes. Secrétaire has the same spelling for both masculine and feminine in many cases. The article shows the gender:

• le secrétaire = the male secretary
• la secrétaire = the female secretary

So à la secrétaire clearly means to the female secretary.

Because midi in expressions of time usually appears without an article when it means noon.

So:

• avant midi = before noon
• après midi is not standard for afternoon; instead French uses l’après-midi

Here, avant midi is a fixed time expression meaning before noon.

Here midi means noon or 12:00 p.m.

So avant midi means the file is sent sometime before 12 o’clock.

Depending on context, English might translate it as:

• before noon
• by noon if the intended meaning is a deadline, though literally avant midi is before noon

Envoie is pronounced roughly like ahn-vwah.

A few helpful notes:

• en- sounds nasal, not like English en
• -voie sounds like vwah
• the final e is not pronounced

In the full sentence, many final consonants are also silent unless followed by a vowel sound.

Yes. That is very common in French.

For example:

• Le comptable envoie le dossier à la secrétaire avant midi.
• Le comptable l’envoie à la secrétaire avant midi.
  = The accountant sends it to the secretary before noon.

Or with both object pronouns:

• Le comptable le lui envoie avant midi.
  = The accountant sends it to her before noon.

This is useful because French uses object pronouns a lot in everyday speech and writing.

Yes, it is very standard.

The structure is:

subject + verb + direct object + indirect object + time expression

So:

• Le comptable = subject
• envoie = verb
• le dossier = direct object
• à la secrétaire = indirect object
• avant midi = time expression

This is a very natural and common way to build the sentence.