TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EARNED SURPLUS [2 records]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- retained earnings
1, record 1, English, retained%20earnings
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- reinvested earnings 2, record 1, English, reinvested%20earnings
correct, plural
- retained income 3, record 1, English, retained%20income
correct
- undistributed income 4, record 1, English, undistributed%20income
correct, see observation
- undistributed earnings 5, record 1, English, undistributed%20earnings
correct, plural
- earned surplus 6, record 1, English, earned%20surplus
correct, obsolete
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The accumulated balance of income less losses of a limited company, after taking into account dividends and other appropriate charges or credits. 7, record 1, English, - retained%20earnings
Record number: 1, Textual support number: 1 OBS
undistributed income: a term in income tax legislation; broadly, retained earnings of a limited company. 4, record 1, English, - retained%20earnings
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- bénéfices non répartis
1, record 1, French, b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- bénéfices non distribués 2, record 1, French, b%C3%A9n%C3%A9fices%20non%20distribu%C3%A9s
correct, masculine noun, plural
- bénéfices réinvestis 3, record 1, French, b%C3%A9n%C3%A9fices%20r%C3%A9investis
correct, masculine noun, plural
- résultats non distribués 3, record 1, French, r%C3%A9sultats%20non%20distribu%C3%A9s
correct, see observation, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Total des bénéfices réalisés par l'entreprise depuis sa constitution, diminué des pertes des exercices déficitaires, compte tenu des dividendes et des autres éléments qui ont pu en être retranchés ou y être ajoutés. 4, record 1, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis
Record number: 1, Textual support number: 1 OBS
résultats non distribués : terme utilisé par le Conseil des normes comptables internationales. 3, record 1, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- beneficios no distribuidos
1, record 1, Spanish, beneficios%20no%20distribuidos
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- utilidades retenidas 2, record 1, Spanish, utilidades%20retenidas
correct, feminine noun
- ganancias retenidas 3, record 1, Spanish, ganancias%20retenidas
correct, feminine noun
- utilidades no distribuidas 4, record 1, Spanish, utilidades%20no%20distribuidas
feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Porción del ingreso neto o utilidad que se mantiene dentro de una empresa y se reinvierte en lugar de distribuirse como dividendos a los accionistas. 5, record 1, Spanish, - beneficios%20no%20distribuidos
Record number: 1, Textual support number: 1 OBS
beneficios no distribuidos: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 6, record 1, Spanish, - beneficios%20no%20distribuidos
Record 2 - internal organization data 2006-11-21
Record 2, English
Record 2, Subject field(s)
- Finance
Record 2, Main entry term, English
- earned capital
1, record 2, English, earned%20capital
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- earned surplus 2, record 2, English, earned%20surplus
correct, obsolete
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Earned Capital is the capital accumulated through the profitable operation of a company. 3, record 2, English, - earned%20capital
Record 2, French
Record 2, Domaine(s)
- Finances
Record 2, Main entry term, French
- autofinancement
1, record 2, French, autofinancement
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- capitaux propres autogénérés 1, record 2, French, capitaux%20propres%20autog%C3%A9n%C3%A9r%C3%A9s
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Partie des capitaux propres qui résulte des bénéfices conservés dans l'entreprise, et que représentent les sommes inscrites dans le compte «Bénéfices non répartis» (dans les réserves en France et en Belgique) par opposition au capital d'apport qui provient de l'exploitant, des associés ou des actionnaires. 1, record 2, French, - autofinancement
Record number: 2, Textual support number: 1 OBS
Capitaux propres autogénérés : terme habituellement utilisé au pluriel. 2, record 2, French, - autofinancement
Record 2, Spanish
Record 2, Textual support, Spanish
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