TERMIUM Plus®

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

RETAINED EARNINGS/ACCUMULATED LOSSES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-02-10

English

Subject field(s)
  • Accounting
DEF

Account in which the undistributed profits or the accumulated losses are recorded.

Key term(s)
  • retained earnings accumulated losses

French

Domaine(s)
  • Comptabilité
CONT

L'opération comptable qui consiste à laisser en instance d'affectation une partie des bénéfices jusqu'à la prochaine Assemblée générale ordinaire est connue sous le nom de report à nouveau, élément qui, dans le bilan, doit faire partie de la section où figurent les capitaux propres et les réserves.

OBS

Terme utilisé en France et en Belgique.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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