TERMIUM Plus®

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BENEFICE AVANT INTERETS IMPOTS [1 record]

Record 1 2012-01-20

English

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

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
  • Fiscalité
DEF

Résultat, déduction faite de toutes les charges, à l'exception des intérêts débiteurs et des impôts sur le bénéfice de la période.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión presupuestaria y financiera
  • Sistema tributario
CONT

El resultado neto de explotación (EBIT [...]) se obtiene de restar al resultado bruto de explotación las dotaciones para la amortización del inmovilizado y las provisiones de circulante (impagados, obsolescencia de existencias).

OBS

Magnitud microeconómica muy estudiada, principalmente en el análisis fundamental.

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