TERMIUM Plus®
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EJERCICIO SOCIAL [1 record]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- fiscal year
1, record 1, English, fiscal%20year
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- business year 2, record 1, English, business%20year
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An accounting period which generally consists of 12 consecutive months. 3, record 1, English, - fiscal%20year
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- exercice
1, record 1, French, exercice
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- exercice financier 2, record 1, French, exercice%20financier
correct, masculine noun
- année budgétaire 2, record 1, French, ann%C3%A9e%20budg%C3%A9taire
feminine noun
- année fiscale 3, record 1, French, ann%C3%A9e%20fiscale
avoid, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Période, généralement d'une durée d'un an, au terme de laquelle l'entité procède à la clôture de ses comptes et à l'établissement de ses états financiers annuels. 4, record 1, French, - exercice
Record number: 1, Textual support number: 1 OBS
L'expression «année fiscale» est un calque fautif de l'anglais «fiscal year». 5, record 1, French, - exercice
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- año fiscal
1, record 1, Spanish, a%C3%B1o%20fiscal
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- ejercicio fiscal 2, record 1, Spanish, ejercicio%20fiscal
correct, masculine noun
- ejercicio social 3, record 1, Spanish, ejercicio%20social
correct, masculine noun
- ejercicio económico 4, record 1, Spanish, ejercicio%20econ%C3%B3mico
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Período de doce meses en el que se realizan a efectos contables y económicos las actividades de la empresa, se calcula el resultado de explotación y se devenga el impuesto de sociedades. 3, record 1, Spanish, - a%C3%B1o%20fiscal
Record number: 1, Textual support number: 1 OBS
ejercicio social, año fiscal, ejercicio fiscal, ejercicio económico: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - a%C3%B1o%20fiscal
Record 1, Key term(s)
- año financiero
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