TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
accounting income [1 record]
Record 1 - internal organization data 2006-09-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
- Financial and Budgetary Management
Record 1, Main entry term, English
- accounting income
1, record 1, English, accounting%20income
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- pre-tax accounting income 2, record 1, English, pre%2Dtax%20accounting%20income
correct
- pretax accounting income 3, record 1, English, pretax%20accounting%20income
correct
- pre-tax financial income 4, record 1, English, pre%2Dtax%20financial%20income
correct, United States
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The amount used as the base for calculating corporate income tax expense for financial statement purposes in a situation in which an item of revenue or expense is recognized in one particular accounting period in accordance with generally accepted accounting principles and in another accounting period in compliance with income tax rules. It is the income for the period including discontinued operations and extraordinary items (and before the provision for income taxes), adjusted by those items that are permanently non-taxable or non-deductible for income tax purposes. 5, record 1, English, - accounting%20income
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
- Gestion budgétaire et financière
Record 1, Main entry term, French
- résultat comptable
1, record 1, French, r%C3%A9sultat%20comptable
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- bénéfice comptable 1, record 1, French, b%C3%A9n%C3%A9fice%20comptable
correct, see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans un contexte où les règles comptables et les règles fiscales sont différentes, résultat de la période avant déduction de la charge d'impôts (ou de l'économie d'impôts), qui sert de point de départ au calcul du résultat fiscal. 1, record 1, French, - r%C3%A9sultat%20comptable
Record number: 1, Textual support number: 1 OBS
Le terme «résultat comptable», tout comme l'anglais «accounting income», peut s'utiliser tant dans le cas d'un bénéfice que d'une perte. Le terme «bénéfice comptable» n'est synonyme du précédent que lorsque le résultat est positif. 1, record 1, French, - r%C3%A9sultat%20comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Sistema tributario
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- ingreso contable antes de impuestos
1, record 1, Spanish, ingreso%20contable%20antes%20de%20impuestos
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Ingreso determinado para efectos contables, antes de la deducción del impuesto sobre la renta. 2, record 1, Spanish, - ingreso%20contable%20antes%20de%20impuestos
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