TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
proprietary theory [1 record]
Record 1 - internal organization data 2010-09-23
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- proprietary theory
1, record 1, English, proprietary%20theory
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- proprietary view 2, record 1, English, proprietary%20view
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The accounting theory that considers the accounting entity as the agent of the proprietor group. 3, record 1, English, - proprietary%20theory
Record number: 1, Textual support number: 1 OBS
Under this theory, the proprietors own the assets and owe the liabilities. The proprietary theory is reflected by the equation Assets - Liabilities = Proprietors' equities. 3, record 1, English, - proprietary%20theory
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- théorie de l'intérêt du propriétaire
1, record 1, French, th%C3%A9orie%20de%20l%27int%C3%A9r%C3%AAt%20du%20propri%C3%A9taire
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- point de vue du proprietaire 2, record 1, French, point%20de%20vue%20du%20proprietaire
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Théorie suivant laquelle, contrairement à la théorie de l'entité distincte, on établit une distinction nette entre, d'une part, les créanciers et, d'autre part, le propriétaire exploitant, les associés ou les actionnaires, l'entreprise n'existant que par ces «propriétaires» et agissant à titre de mandataire de ces derniers. 2, record 1, French, - th%C3%A9orie%20de%20l%27int%C3%A9r%C3%AAt%20du%20propri%C3%A9taire
Record number: 1, Textual support number: 1 OBS
Ce sont le propriétaire exploitant, les associés ou les actionnaires qui possèdent les actifs et sont responsables des dettes. 2, record 1, French, - th%C3%A9orie%20de%20l%27int%C3%A9r%C3%AAt%20du%20propri%C3%A9taire
Record number: 1, Textual support number: 2 OBS
Le propriétaire ou le groupe de propriétaires est le pôle d'attraction, autour duquel gravitent les concepts, normes et pratiques comptables. L'entreprise elle-même n'existe que par le propriétaire et pour celui-ci. 3, record 1, French, - th%C3%A9orie%20de%20l%27int%C3%A9r%C3%AAt%20du%20propri%C3%A9taire
Record number: 1, Textual support number: 3 OBS
Selon cette théorie, l'équation comptable est exprimée sous la forme de Actif - Passif = Capitaux propres. 2, record 1, French, - th%C3%A9orie%20de%20l%27int%C3%A9r%C3%AAt%20du%20propri%C3%A9taire
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: