TERMIUM Plus®

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

CAPITAL SURPLUS ACCOUNT [1 record]

Record 1 1980-08-08

English

Subject field(s)
  • Corporate Economics
  • Financial Accounting
OBS

On the asset side this is shown under the heading Loans and Investments; it is balanced on the right-hand side by a like sum in the Capital and Surplus account.

French

Domaine(s)
  • Économie de l'entreprise
  • Comptabilité générale

Spanish

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