TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CURRENT ASSETS [2 records]
Record 1 - internal organization data 2008-02-21
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Finance
Record 1, Main entry term, English
- current assets
1, record 1, English, current%20assets
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A balance sheet item that equals the sum of cash and cash equivalents, accounts receivable, inventory, marketable securities, prepaid expenses, and other assets that could be converted to cash in less than one year. 2, record 1, English, - current%20assets
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Finances
Record 1, Main entry term, French
- actifs à court terme
1, record 1, French, actifs%20%C3%A0%20court%20terme
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- actifs courants 1, record 1, French, actifs%20courants
correct, see observation, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Section du bilan regroupant les liquidités et autres actifs que l'entité s'attend normalement à réaliser, à vendre ou à consommer dans l'année qui suit la date du bilan ou au cours du cycle normal d'exploitation, s'il excède un an. 1, record 1, French, - actifs%20%C3%A0%20court%20terme
Record number: 1, Textual support number: 1 OBS
L'emploi du mot «actif» au singulier comme collectif pour désigner l'ensemble des éléments d'actif est en usage depuis fort longtemps, alors que l'emploi du mot «actifs» au pluriel pour désigner des éléments ou un regroupement d'éléments de cet ensemble est plus récent et va croissant. 1, record 1, French, - actifs%20%C3%A0%20court%20terme
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Finanzas
Record 1, Main entry term, Spanish
- activo circulante
1, record 1, Spanish, activo%20circulante
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- activo corriente 2, record 1, Spanish, activo%20corriente
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Efectivo disponible sin ninguna restricción, o cualquiera otra partida de activo que se tenga para convertirse en efectivo o en otra partida similar, mercancías o servicios, dentro de un período relativamente corto. Por lo general, para estos efectos, se considera un período de un año o menos; pero en el caso de algunas partidas, como, por ejemplo, los valores por cobrar derivados de ventas a plazos, el período puede ser más largo. En algunas empresas, dicho período puede ampliarse hasta la duración del ciclo de operación, el cual puede ser mayor de un año. 3, record 1, Spanish, - activo%20circulante
Record number: 1, Textual support number: 1 OBS
Las cinco subdivisiones acostumbradas del activo corriente, o más comúnmente «circulante», son : efectivo, inversiones temporales, valores a cobrar, inventarios y gastos pagados por adelantado. 3, record 1, Spanish, - activo%20circulante
Record number: 1, Textual support number: 2 OBS
activo circulante: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - activo%20circulante
Record 2 - internal organization data 2008-02-15
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- current assets
1, record 2, English, current%20assets
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- circulating assets 2, record 2, English, circulating%20assets
see observation, plural, Great Britain, obsolete
- floating assets 1, record 2, English, floating%20assets
see observation, plural, Great Britain, obsolete
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Those assets that are either already cash or can reasonably be expected to become cash within one year from the date of the balance sheet. 3, record 2, English, - current%20assets
Record number: 2, Textual support number: 1 OBS
Examples include debtors [trade accounts receivable] and stock-in-trade [inventory]. 3, record 2, English, - current%20assets
Record number: 2, Textual support number: 2 OBS
The alternative terms "circulating assets" and "floating assets" are now obsolete. 3, record 2, English, - current%20assets
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- actifs circulants
1, record 2, French, actifs%20circulants
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- actifs cycliques 2, record 2, French, actifs%20cycliques
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Ensemble des actifs qui sont absorbés ou transformés au cours d'un même cycle d'exploitation, comprenant notamment les stocks, les créances, les placements à court terme et la trésorerie. 2, record 2, French, - actifs%20circulants
Record number: 2, Textual support number: 1 OBS
En plus des actifs à court terme, les actifs circulants comprennent les créances d'exploitation à plus d'un an, sauf les avances aux sociétés liées. 2, record 2, French, - actifs%20circulants
Record 2, Key term(s)
- actif circulant
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: