TERMIUM Plus®

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

imputed earnings [1 record]

Record 1 1997-01-14

English

Subject field(s)
  • Financial Accounting
Key term(s)
  • imputed earning

French

Domaine(s)
  • Comptabilité générale
DEF

Profits susceptibles de découler d'une opération hypothétique.

OBS

Ainsi, dans le calcul du bénéfice dilué par action, on ajoute au bénéfice net les produits financiers que l'entreprise tirerait des fonds que la levée des options et l'exercice des droits de souscription ou des droits d'achat lui procureraient.

Key term(s)
  • gain théorique
  • profit théorique

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: