TERMIUM Plus®

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

CAPITAL MOYEN UTILISE [1 record]

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Alphabetical list of terms

Record 1 2001-07-23

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
DEF

The sum of long-term debt (including the current portion) plus shareholders' equity.

CONT

Rate of return is usually defined as net profit after depreciation as a percentage of average capital employed in a business.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
CONT

Le taux de rendement est généralement défini comme le bénéfice net après l'amortissement, calculé en pourcentage du capital moyen employé par l'entreprise.

Key term(s)
  • capitaux moyens employés
  • capital moyen utilisé
  • capital moyen engagé
  • capitaux moyen utilisés
  • capitaux moyens engagés

Spanish

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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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