TERMIUM Plus®

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

SOMMAIRE RESULTATS [2 records]

Record 1 2008-06-02

English

Subject field(s)
  • Financial Accounting
DEF

The ledger account to which the balances of the revenue, income and expense accounts at the end of an accounting period are transferred, the aggregate being the net income or net loss for the period.

French

Domaine(s)
  • Comptabilité générale
DEF

Compte du grand livre où sont virés les soldes des comptes de produits, de gains, de charges et de pertes à la fin d'un exercice en vue de déterminer le bénéfice net de l'exercice.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Cuenta que recoge los resultados de explotación, extraordinarios y cartera de valores y su asignación a reservas o previsiones, dividendo, impuestos y remanente. Cuando el saldo es positivo indica beneficio y aparece en el pasivo.

OBS

cuenta de pérdidas y ganancias: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 - external organization data 1994-11-04

English

Subject field(s)
  • Titles of Documents and Works
  • Compartment - Canadian Nuclear Safety Commission
OBS

Entry on the gamma radiation survey meter calibration certificate.

French

Domaine(s)
  • Titres de documents et d'œuvres
  • Tiroir - Commission canadienne de sûreté nucléaire
OBS

Rubrique que l'on retrouve sur le certificat d'étalonnage de gammamètres.

Spanish

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