TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FONDO COMERCIO [1 record]
Record 1 - internal organization data 2011-10-04
Record 1, English
Record 1, Subject field(s)
- Accounting
- Finance
- Copyright, Patent and Trademark Law
Record 1, Main entry term, English
- goodwill
1, record 1, English, goodwill
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An unrecorded intangible asset of a business when the business has value to a prospective purchaser in excess of the sum of its net identifiable assets. 2, record 1, English, - goodwill
Record number: 1, Textual support number: 1 OBS
Goodwill is frequently related to factors such as a favourable record of management performance or relations with customers, employees or creditors. The prospective purchaser anticipates earning power in excess of that attributable to net identifiable assets. 2, record 1, English, - goodwill
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Finances
- Propriété industrielle et intellectuelle
Record 1, Main entry term, French
- survaleur
1, record 1, French, survaleur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- fonds commercial 2, record 1, French, fonds%20commercial
correct, see observation, masculine noun
- achalandage 1, record 1, French, achalandage
avoid, see observation, masculine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Excédent de la valeur globale d'une entreprise à une date donnée, sur la juste valeur attribuée aux éléments identifiables de son actif net à cette date. 1, record 1, French, - survaleur
Record number: 1, Textual support number: 1 CONT
La survaleur est un élément d'actif incorporel qui tire sa source des bonnes relations de l'entreprise avec ses clients, de la qualité de ses ressources humaines, d'un emplacement favorable, de sa réputation et de nombreux autres facteurs qui permettent à l'entreprise de réaliser des bénéfices supérieurs à la normale. 1, record 1, French, - survaleur
Record number: 1, Textual support number: 1 OBS
Au Canada, on a longtemps utilisé le terme «achalandage» pour rendre le terme anglais «goodwill» même si, par définition, l'achalandage ne désigne que l'ensemble de la clientèle attirée par l'emplacement d'une entreprise. 1, record 1, French, - survaleur
Record number: 1, Textual support number: 2 OBS
L'expression «fonds commercial» est la seule retenue par le référentiel comptable français. 1, record 1, French, - survaleur
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Finanzas
- Derecho de propiedad industrial e intelectual
Record 1, Main entry term, Spanish
- fondo de comercio
1, record 1, Spanish, fondo%20de%20comercio
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- valor suplementario 2, record 1, Spanish, valor%20suplementario
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Conjunto de bienes inmateriales, tales como clientela, nombre o razón social y otros de naturaleza análoga, que implican valor para una empresa. 1, record 1, Spanish, - fondo%20de%20comercio
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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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