TERMIUM Plus®

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BENEFICE AVANT INTERETS IMPOTS DOTATIONS AMORTISSEMENTS [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
CONT

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

Spanish

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

El resultado bruto de explotación (ebitda [...]) se obtiene de restar a las ventas los gastos de explotación que representan un desembolso de caja [...]

OBS

ebitda: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, recomienda que el acrónimo se escriba en minúsculas y se le aplique el plural que rige para los nombres comunes: los ebitdas.

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