TERMIUM Plus®

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

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-08-28

English

Subject field(s)
  • Financial Accounting
DEF

An adjective used to describe the gain ... on a completed transaction that has produced an increase ... in a monetary asset or liability; in a more restricted sense, an increase ... in a liquid asset.

French

Domaine(s)
  • Comptabilité générale
DEF

Se dit d'un produit d'exploitation ou d'un produit provenant d'une opération qui donne lieu à une augmentation des capitaux propres, ou dans un sens plus restreint, à une augmentation des liquidités.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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