TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

multiple-step income statement [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2012-02-20

English

Subject field(s)
  • Financial Accounting
DEF

The form of income statement in which revenues and expenses are grouped and stratified by type in order to derive useful component sub-divisions of net income such as gross profit and operating profit.

French

Domaine(s)
  • Comptabilité générale
DEF

Schéma de présentation de l'état des résultats (ou compte de résultat) qui consiste à classer par groupes les postes qui en font partie, de manière à mettre en évidence certains soldes intermédiaires de gestion, par exemple la marge bénéficiaire brute, le résultat d'exploitation, le résultat avant impôts et le résultat net.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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