TERMIUM Plus®

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BENEFICE INCORPORE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-09-08

English

Subject field(s)
  • Financial Accounting
DEF

Surplus (paid in or earned) of a corporation that has been transferred to capital stock, through the issue of a stock dividend, by increasing the par or stated value of capital stock without an issue of additional shares, or by a simple resolution of the board of directors.

French

Domaine(s)
  • Comptabilité générale
DEF

Partie des bénéfices non répartis virée à un compte de capital-actions ou de surplus d'apport.

OBS

En France et en Belgique, cette notion correspond à la partie des réserves incorporée au capital d'une société.

OBS

bénéfices capitalisés; bénéfices incorporés : termes habituellement utilisés au pluriel.

Key term(s)
  • bénéfice capitalisé
  • bénéfice incorporé

Spanish

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