TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITALIZED INTEREST COST [1 record]
Record 1 - internal organization data 2008-09-11
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Investment
Record 1, Main entry term, English
- capitalized interest
1, record 1, English, capitalized%20interest
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capitalized interest cost 2, record 1, English, capitalized%20interest%20cost
correct
- capitalised borrowing costs 2, record 1, English, capitalised%20borrowing%20costs
correct, see observation, plural, Great Britain
- capitalized borrowing costs 2, record 1, English, capitalized%20borrowing%20costs
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Interest that is not immediately expensed, but instead is treated as an asset and amortized over time in the income statement. 2, record 1, English, - capitalized%20interest
Record number: 1, Textual support number: 1 OBS
Term adopted by the Financial Accounting Standards Board. 3, record 1, English, - capitalized%20interest
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Investissements et placements
Record 1, Main entry term, French
- charges financières incorporées
1, record 1, French, charges%20financi%C3%A8res%20incorpor%C3%A9es
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- intérêts capitalisés 2, record 1, French, int%C3%A9r%C3%AAts%20capitalis%C3%A9s
correct, anglicism, see observation, masculine noun, plural
- intérêts incorporés 1, record 1, French, int%C3%A9r%C3%AAts%20incorpor%C3%A9s
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coûts d'emprunt qui seraient normalement comptabilisés immédiatement en charges, mais qui sont plutôt portés au bilan par incorporation dans le coût d'un actif, notamment une immobilisation, parce qu'ils ont trait directement à l'acquisition, à la construction, au développement ou à la mise en valeur de cet actif. 1, record 1, French, - charges%20financi%C3%A8res%20incorpor%C3%A9es
Record number: 1, Textual support number: 1 OBS
L'adjectif «capitalisés» utilisé dans ce sens sous l'influence de l'anglais peut être considéré comme un anglicisme. 1, record 1, French, - charges%20financi%C3%A8res%20incorpor%C3%A9es
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Inversiones
Record 1, Main entry term, Spanish
- interés intercalario
1, record 1, Spanish, inter%C3%A9s%20intercalario
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- interés intersalario 2, record 1, Spanish, inter%C3%A9s%20intersalario
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
[Intereses] que se calculan como retribución del capital invertido en una empresa por el tiempo en que todavía no ha entrado en rendimiento. 1, record 1, Spanish, - inter%C3%A9s%20intercalario
Record 1, Key term(s)
- intereses intercalarios
- intereses intersalarios
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