TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
NET CURRENT ASSETS [1 record]
Record 1 - internal organization data 2002-10-25
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Accounting
- Foreign Trade
Record 1, Main entry term, English
- working capital
1, record 1, English, working%20capital
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- net current assets 2, record 1, English, net%20current%20assets
correct
- net working capital 3, record 1, English, net%20working%20capital
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The excess of current assets over current liabilities. It is an indicator of the ability to finance current operations and meet obligations as they fall due. 4, record 1, English, - working%20capital
Record number: 1, Textual support number: 1 OBS
This term is ... usually taken to mean the net current assets, or current assets (cash, notes receivable, securities and other assets of a quick and liquid nature, accounts receivable and inventories), less the current liabilities (notes payable, other debts payable within one year, accounts payable, and current liability accruals). 5, record 1, English, - working%20capital
Record number: 1, Textual support number: 2 OBS
Compare with "fixed capital". 6, record 1, English, - working%20capital
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité
- Commerce extérieur
Record 1, Main entry term, French
- fonds de roulement
1, record 1, French, fonds%20de%20roulement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- actif net à court terme 2, record 1, French, actif%20net%20%C3%A0%20court%20terme
correct, masculine noun
- fonds de roulement net 2, record 1, French, fonds%20de%20roulement%20net
correct, masculine noun
- FRN 2, record 1, French, FRN
correct, masculine noun
- FRN 2, record 1, French, FRN
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Excédent de l'actif à court terme sur le passif à court terme. 2, record 1, French, - fonds%20de%20roulement
Record number: 1, Textual support number: 1 OBS
Le chiffre ainsi obtenu, que l'on désigne par l'expression fonds de roulement net par opposition au fonds de roulement brut ou fonds de roulement total (qui représente l'actif circulant ou l'actif à court terme), est une mesure de la solvabilité à court terme de l'entreprise et de sa capacité de financer son exploitation courante et de rembourser ses dettes au moment où elles deviennent exigibles. On peut aussi dire du fonds de roulement qu'il représente : 1) la partie des capitaux permanents qui n'est pas utilisée pour le financement des immobilisations, 2) la marge de sécurité constituée par l'excédent des actifs circulants sur les dettes à court terme, et 3) la marge de sécurité représentée par la fraction de l'actif circulant qui est financée par les capitaux permanents. 2, record 1, French, - fonds%20de%20roulement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad
- Comercio exterior
Record 1, Main entry term, Spanish
- capital de trabajo
1, record 1, Spanish, capital%20de%20trabajo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- capital de trabajo neto 2, record 1, Spanish, capital%20de%20trabajo%20neto
correct, masculine noun
- circulante neto 3, record 1, Spanish, circulante%20neto
correct, masculine noun
- capital circulante neto 4, record 1, Spanish, capital%20circulante%20neto
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
La diferencia entre el activo y el pasivo corrientes. 2, record 1, Spanish, - capital%20de%20trabajo
Record number: 1, Textual support number: 1 OBS
Representa un índice de estabilidad financiera o margen de protección para los acreedores actuales. 5, record 1, Spanish, - capital%20de%20trabajo
Record number: 1, Textual support number: 2 OBS
capital de trabajo: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 6, record 1, Spanish, - capital%20de%20trabajo
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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