TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
circulating capital [1 record]
Record 1 - internal organization data 2000-12-12
Record 1, English
Record 1, Subject field(s)
- Finance
- Accounting
Record 1, Main entry term, English
- circulating capital
1, record 1, English, circulating%20capital
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Goods which can be used only at one time or over a relatively short period of time. Circulating capital is thus distinguished from fixed capital, which is used over a long period of time. Materials and fuels are considered circulating-capital items. 2, record 1, English, - circulating%20capital
Record 1, French
Record 1, Domaine(s)
- Finances
- Comptabilité
Record 1, Main entry term, French
- capital circulant
1, record 1, French, capital%20circulant
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
On a longtemps appelé "capital circulant" les biens dont la vie était courte (moins de 1 an) notamment parce que détruits au moment de leur utilisation (les matières premières), et "capital fixe" ceux dont la dépréciation était plus lente (machines, infrastructure de transport). 2, record 1, French, - capital%20circulant
Record 1, Key term(s)
- capital de roulement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Finanzas
- Contabilidad
Record 1, Main entry term, Spanish
- capital circulante
1, record 1, Spanish, capital%20circulante
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- capital de rotación 2, record 1, Spanish, capital%20de%20rotaci%C3%B3n
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
El circulante comprende los bienes y los fondos que se han utilizado en el proceso de producción, en el transcurso de un período de tiempo determinado. Por ejemplo, si nos referimos al año natural, las semillas y los fertilizantes son capital circulante, porque la mayor parte de las cosechas se recolectan anualmente. 3, record 1, Spanish, - capital%20circulante
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