TERMIUM Plus®

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

FIXED CAPITAL [2 records]

Record 1 2014-05-08

English

Subject field(s)
  • Corporate Economics
  • Property Law (civil law)
  • Property Law (common law)
DEF

[A] capital that is durable in character (as buildings and machinery) and can be used over an extended period of time without replacement.

CONT

Fixed capital is that portion of the total capital that is invested in fixed assets (such as land, buildings, vehicles, plant and equipment) that stay in the business almost permanently, or at the very least, for more than one accounting period.

French

Domaine(s)
  • Économie de l'entreprise
  • Droit des biens et de la propriété (droit civil)
  • Droit des biens et de la propriété (common law)
CONT

La principale répercussion économique d'un arrêt de travail dans un port, c'est que le port est fermé et que le capital fixe reste inexploité. Des répercussions de cet ordre sur des investissements importants constituent un moyen de pression non négligeable et compensent raisonnablement la perte de revenu que subissent les employés durant un arrêt de travail.

Spanish

Save record 1

Record 2 2010-05-21

English

Subject field(s)
  • Investment
  • Accounting
  • National Accounting
DEF

The capital invested in fixed assets, or assets of a permanent nature, such as land, building, machinery, equipment, etc., as distinguished from circulating capital, ... or working capital ...

French

Domaine(s)
  • Investissements et placements
  • Comptabilité
  • Comptabilité nationale
DEF

Capital composé de biens de durée relativement longue et susceptibles d'être utilisés durant plusieurs cycles d'exploitation.

Spanish

Campo(s) temático(s)
  • Inversiones
  • Contabilidad
  • Contabilidad nacional
DEF

Es la parte de los activos de una empresa que se materializa en instalaciones duraderas del tipo de fábricas, maquinaria, material de transporte, etc., a diferencia del capital circulante.

OBS

La financiación del capital fijo, por su correspondencia con una vida técnica generalmente prolongada, se realiza con aportaciones societarias o créditos a largo plazo.

Save record 2

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