TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTE CAPITAL [3 records]
Record 1 - internal organization data 2017-09-07
Record 1, English
Record 1, Subject field(s)
- National Accounting
- National and International Economics
- Foreign Trade
Record 1, Main entry term, English
- capital account
1, record 1, English, capital%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Entries in a nation's balance of payments account showing financial flows related to international direct investment, investment in government and private securities, international bank transactions, and changes in official gold holdings and foreign exchange reserves. 2, record 1, English, - capital%20account
Record number: 1, Textual support number: 1 CONT
The capital account records the values of the non-financial assets that are acquired, or disposed of, by resident institutional units by engaging in transactions, and shows the change in net worth due to saving and capital transfers or internal bookkeeping transactions linked to production (changes in inventories and consumption of fixed capital). 3, record 1, English, - capital%20account
Record 1, French
Record 1, Domaine(s)
- Comptabilité nationale
- Économie nationale et internationale
- Commerce extérieur
Record 1, Main entry term, French
- compte de capital
1, record 1, French, compte%20de%20capital
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- compte capital 2, record 1, French, compte%20capital
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Compte statistique de la balance des paiements récapitulant les flux financiers liés aux investissements étrangers directs, les investissements dans les titres publics et privés, les transactions bancaires internationales et les mouvements dans les stocks publics d'or et les réserves de devises. 3, record 1, French, - compte%20de%20capital
Record number: 1, Textual support number: 1 CONT
Le solde du compte capital constitue la différence entre les investissements nationaux à l'étranger et les investissements étrangers au pays. 4, record 1, French, - compte%20de%20capital
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad nacional
- Economía nacional e internacional
- Comercio exterior
Record 1, Main entry term, Spanish
- cuenta de capital
1, record 1, Spanish, cuenta%20de%20capital
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Cuenta de la balanza de pagos que refleja los movimientos de capitales correspondientes a las inversiones directas en el extranjero, las inversiones en títulos públicos y privados, las operaciones bancarias internacionales y las variaciones de las reservas públicas en oro y divisas. 2, record 1, Spanish, - cuenta%20de%20capital
Record 2 - internal organization data 2017-09-07
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Investment
Record 2, Main entry term, English
- capital account
1, record 2, English, capital%20account
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- equity account 2, record 2, English, equity%20account
correct
- owner's equity account 3, record 2, English, owner%27s%20equity%20account
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An account for part or all of the owners' equity, often limited to that portion of the owners' equity that is deemed to be permanent. 4, record 2, English, - capital%20account
Record number: 2, Textual support number: 1 CONT
Owner's equity is shown ... on the right side of the accounting equation and on the right side of the balance sheet. Therefore, the owner's equity account increases on the credit side ... and decreases on the debit side. 3, record 2, English, - capital%20account
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Investissements et placements
Record 2, Main entry term, French
- compte capital
1, record 2, French, compte%20capital
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- compte de capital 1, record 2, French, compte%20de%20capital
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Compte dans lequel figurent les capitaux investis, le plus souvent en permanence, dans l'entité. 1, record 2, French, - compte%20capital
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Inversiones
Record 2, Main entry term, Spanish
- cuenta de capital
1, record 2, Spanish, cuenta%20de%20capital
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-04-28
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- proprietorship account
1, record 3, English, proprietorship%20account
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- compte capital individuel
1, record 3, French, compte%20capital%20individuel
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- compte capital 1, record 3, French, compte%20capital
correct, masculine noun
- compte capital personnel 1, record 3, French, compte%20capital%20personnel
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Compte dans lequel est consignée la valeur nette d'une entreprise individuelle. 1, record 3, French, - compte%20capital%20individuel
Record number: 3, Textual support number: 1 CONT
À l'origine, le compte capital individuel est crédité du montant des apports nets, correspondant au capital initial de l'entreprise. Par la suite, les apports et les retraits personnels de l'exploitant sont enregistrés en cours d'exercice au compte compte de l'exploitant. Le solde de ce dernier est viré au compte capital individuel en fin d'exercice ou au début de l'exercice suivant, de même que le résultat de l'exercice considéré. 1, record 3, French, - compte%20capital%20individuel
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
Record 3, Main entry term, Spanish
- cuenta de patrimonio
1, record 3, Spanish, cuenta%20de%20patrimonio
feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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