TERMIUM Plus®

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

FIXED ASSETS [1 record]

Record 1 2008-04-30

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
  • National Accounting
DEF

Tangible, durable items of value, including major additions or alterations thereto, from which benefits are expected to be derived during their useful life.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
  • Comptabilité nationale
DEF

Ensemble des biens corporels d'une durée relativement longue ou permanente qui servent à l'exploitation.

Spanish

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

Activo operativo de la empresa que se espera usar más de un año (terrenos y edificios, instalaciones, maquinaria, etc.). Las inversiones financieras a largo plazo (participaciones, etc.), se consideran activo fijo. Los activos fijos materiales se amortizan durante su vida útil.

OBS

activo fijo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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