TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
Current assets [6 records]
Record 1 - internal organization data 2017-01-05
Record 1, English
Record 1, Subject field(s)
- Investment
Record 1, Main entry term, English
- current assets other than inventory 1, record 1, English, current%20assets%20other%20than%20inventory
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
current assets other than inventory: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - current%20assets%20other%20than%20inventory
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
Record 1, Main entry term, French
- valeurs réalisables à court terme ou disponibles
1, record 1, French, valeurs%20r%C3%A9alisables%20%C3%A0%20court%20terme%20ou%20disponibles
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
valeurs réalisables à court terme ou disponibles : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 1, French, - valeurs%20r%C3%A9alisables%20%C3%A0%20court%20terme%20ou%20disponibles
Record 1, Key term(s)
- valeur réalisable à court terme ou disponible
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-02-21
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Finance
Record 2, Main entry term, English
- current assets
1, record 2, English, current%20assets
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A balance sheet item that equals the sum of cash and cash equivalents, accounts receivable, inventory, marketable securities, prepaid expenses, and other assets that could be converted to cash in less than one year. 2, record 2, English, - current%20assets
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Finances
Record 2, Main entry term, French
- actifs à court terme
1, record 2, French, actifs%20%C3%A0%20court%20terme
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- actifs courants 1, record 2, French, actifs%20courants
correct, see observation, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Section du bilan regroupant les liquidités et autres actifs que l'entité s'attend normalement à réaliser, à vendre ou à consommer dans l'année qui suit la date du bilan ou au cours du cycle normal d'exploitation, s'il excède un an. 1, record 2, French, - actifs%20%C3%A0%20court%20terme
Record number: 2, Textual support number: 1 OBS
L'emploi du mot «actif» au singulier comme collectif pour désigner l'ensemble des éléments d'actif est en usage depuis fort longtemps, alors que l'emploi du mot «actifs» au pluriel pour désigner des éléments ou un regroupement d'éléments de cet ensemble est plus récent et va croissant. 1, record 2, French, - actifs%20%C3%A0%20court%20terme
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Finanzas
Record 2, Main entry term, Spanish
- activo circulante
1, record 2, Spanish, activo%20circulante
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- activo corriente 2, record 2, Spanish, activo%20corriente
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Efectivo disponible sin ninguna restricción, o cualquiera otra partida de activo que se tenga para convertirse en efectivo o en otra partida similar, mercancías o servicios, dentro de un período relativamente corto. Por lo general, para estos efectos, se considera un período de un año o menos; pero en el caso de algunas partidas, como, por ejemplo, los valores por cobrar derivados de ventas a plazos, el período puede ser más largo. En algunas empresas, dicho período puede ampliarse hasta la duración del ciclo de operación, el cual puede ser mayor de un año. 3, record 2, Spanish, - activo%20circulante
Record number: 2, Textual support number: 1 OBS
Las cinco subdivisiones acostumbradas del activo corriente, o más comúnmente «circulante», son : efectivo, inversiones temporales, valores a cobrar, inventarios y gastos pagados por adelantado. 3, record 2, Spanish, - activo%20circulante
Record number: 2, Textual support number: 2 OBS
activo circulante: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - activo%20circulante
Record 3 - internal organization data 2008-02-15
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- current assets
1, record 3, English, current%20assets
correct, plural
Record 3, Abbreviations, English
Record 3, Synonyms, English
- circulating assets 2, record 3, English, circulating%20assets
see observation, plural, Great Britain, obsolete
- floating assets 1, record 3, English, floating%20assets
see observation, plural, Great Britain, obsolete
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Those assets that are either already cash or can reasonably be expected to become cash within one year from the date of the balance sheet. 3, record 3, English, - current%20assets
Record number: 3, Textual support number: 1 OBS
Examples include debtors [trade accounts receivable] and stock-in-trade [inventory]. 3, record 3, English, - current%20assets
Record number: 3, Textual support number: 2 OBS
The alternative terms "circulating assets" and "floating assets" are now obsolete. 3, record 3, English, - current%20assets
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- actifs circulants
1, record 3, French, actifs%20circulants
correct, masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
- actifs cycliques 2, record 3, French, actifs%20cycliques
correct, masculine noun, plural
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Ensemble des actifs qui sont absorbés ou transformés au cours d'un même cycle d'exploitation, comprenant notamment les stocks, les créances, les placements à court terme et la trésorerie. 2, record 3, French, - actifs%20circulants
Record number: 3, Textual support number: 1 OBS
En plus des actifs à court terme, les actifs circulants comprennent les créances d'exploitation à plus d'un an, sauf les avances aux sociétés liées. 2, record 3, French, - actifs%20circulants
Record 3, Key term(s)
- actif circulant
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2002-10-25
Record 4, English
Record 4, Subject field(s)
- Financial and Budgetary Management
- Accounting
- Foreign Trade
Record 4, Main entry term, English
- working capital
1, record 4, English, working%20capital
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- net current assets 2, record 4, English, net%20current%20assets
correct
- net working capital 3, record 4, English, net%20working%20capital
correct
Record 4, Textual support, English
Record number: 4, 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 4, English, - working%20capital
Record number: 4, 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 4, English, - working%20capital
Record number: 4, Textual support number: 2 OBS
Compare with "fixed capital". 6, record 4, English, - working%20capital
Record 4, French
Record 4, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité
- Commerce extérieur
Record 4, Main entry term, French
- fonds de roulement
1, record 4, French, fonds%20de%20roulement
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- actif net à court terme 2, record 4, French, actif%20net%20%C3%A0%20court%20terme
correct, masculine noun
- fonds de roulement net 2, record 4, French, fonds%20de%20roulement%20net
correct, masculine noun
- FRN 2, record 4, French, FRN
correct, masculine noun
- FRN 2, record 4, French, FRN
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Excédent de l'actif à court terme sur le passif à court terme. 2, record 4, French, - fonds%20de%20roulement
Record number: 4, 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 4, French, - fonds%20de%20roulement
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad
- Comercio exterior
Record 4, Main entry term, Spanish
- capital de trabajo
1, record 4, Spanish, capital%20de%20trabajo
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- capital de trabajo neto 2, record 4, Spanish, capital%20de%20trabajo%20neto
correct, masculine noun
- circulante neto 3, record 4, Spanish, circulante%20neto
correct, masculine noun
- capital circulante neto 4, record 4, Spanish, capital%20circulante%20neto
masculine noun
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
La diferencia entre el activo y el pasivo corrientes. 2, record 4, Spanish, - capital%20de%20trabajo
Record number: 4, Textual support number: 1 OBS
Representa un índice de estabilidad financiera o margen de protección para los acreedores actuales. 5, record 4, Spanish, - capital%20de%20trabajo
Record number: 4, Textual support number: 2 OBS
capital de trabajo: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 6, record 4, Spanish, - capital%20de%20trabajo
Record 5 - internal organization data 1986-07-07
Record 5, English
Record 5, Subject field(s)
- Financial and Budgetary Management
- Accounting
Record 5, Main entry term, English
- current assets ratio 1, record 5, English, current%20assets%20ratio
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité
Record 5, Main entry term, French
- coefficient de fonds de roulement
1, record 5, French, coefficient%20de%20fonds%20de%20roulement
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1976-06-19
Record 6, English
Record 6, Subject field(s)
- Finance
Record 6, Main entry term, English
- Other Current Assets 1, record 6, English, Other%20Current%20Assets
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Monies received after march 31, but applicable to current fiscal year. (Listing in Public Accounts) 1, record 6, English, - Other%20Current%20Assets
Record 6, French
Record 6, Domaine(s)
- Finances
Record 6, Main entry term, French
- autres disponibilités 1, record 6, French, autres%20disponibilit%C3%A9s
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Montants encaissés après le 31 mars mais applicables à l' année financière écoulée. (Comptes publics, vérifié mars 1971) F 1, record 6, French, - autres%20disponibilit%C3%A9s
Record 6, Spanish
Record 6, Textual support, Spanish
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