TERMIUM Plus®

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

STOCKHOLDERS EQUITY ACCOUNT [1 record]

Record 1 2011-11-18

English

Subject field(s)
  • Financial Accounting
OBS

proprietary account; shareholders' equity account; stockholders' equity account: terms generally used in the plural.

Key term(s)
  • proprietary accounts
  • shareholders' equity accounts
  • stockholders' equity accounts

French

Domaine(s)
  • Comptabilité générale
DEF

comptes de capitaux propres : Comptes regroupant les diverses catégories d'éléments composant les capitaux propres d'une entreprise.

OBS

compte de capitaux propres : terme habituellement utilisé au pluriel.

Key term(s)
  • comptes de capitaux propres

Spanish

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

cuentas del propietario: Cuentas, incluyendo las nominales (o de resultados), que contienen los derechos o participaciones del o de los propietarios.

OBS

cuenta del propietario, cuenta de los propietarios: términos utilizados generalmente en plural.

Key term(s)
  • cuentas del propietario
  • cuentas de los propietarios
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