TERMIUM Plus®

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

INCOME ACCOUNT [2 records]

Record 1 2008-06-02

English

Subject field(s)
  • Financial Accounting
DEF

The ledger account to which the balances of the revenue, income and expense accounts at the end of an accounting period are transferred, the aggregate being the net income or net loss for the period.

French

Domaine(s)
  • Comptabilité générale
DEF

Compte du grand livre où sont virés les soldes des comptes de produits, de gains, de charges et de pertes à la fin d'un exercice en vue de déterminer le bénéfice net de l'exercice.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Cuenta que recoge los resultados de explotación, extraordinarios y cartera de valores y su asignación a reservas o previsiones, dividendo, impuestos y remanente. Cuando el saldo es positivo indica beneficio y aparece en el pasivo.

OBS

cuenta de pérdidas y ganancias: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2003-02-07

English

Subject field(s)
  • National and International Economics
  • Economic Planning
  • National Accounting
CONT

The national income account shows the sources of national income and how much of this income is spent on final consumption. That part of income which is not spent in this way is saving.

French

Domaine(s)
  • Économie nationale et internationale
  • Planification économique
  • Comptabilité nationale

Spanish

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