TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCUMULATED SURPLUS [5 records]
Record 1 - external organization data 2019-07-19
Record 1, English
Record 1, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 1, Main entry term, English
- accumulated surplus
1, record 1, English, accumulated%20surplus
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 1, Main entry term, French
- excédent accumulé
1, record 1, French, exc%C3%A9dent%20accumul%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- surplus accumulé 1, record 1, French, surplus%20accumul%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-10-05
Record 2, English
Record 2, Subject field(s)
- Titles of Provincial and Territorial Laws and Regulations (Canadian)
- Municipal Law
Record 2, Main entry term, English
- Accumulated Surplus and General Reserve Regulation
1, record 2, English, Accumulated%20Surplus%20and%20General%20Reserve%20Regulation
correct, Manitoba
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Pursuant to The Municipal Act. 1, record 2, English, - Accumulated%20Surplus%20and%20General%20Reserve%20Regulation
Record 2, French
Record 2, Domaine(s)
- Titres de lois et de règlements provinciaux et territoriaux canadiens
- Droit municipal
Record 2, Main entry term, French
- Règlement sur le surplus accumulé et la réserve générale
1, record 2, French, R%C3%A8glement%20sur%20le%20surplus%20accumul%C3%A9%20et%20la%20r%C3%A9serve%20g%C3%A9n%C3%A9rale
correct, masculine noun, Manitoba
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
En vertu de la Loi sur les municipalités. 1, record 2, French, - R%C3%A8glement%20sur%20le%20surplus%20accumul%C3%A9%20et%20la%20r%C3%A9serve%20g%C3%A9n%C3%A9rale
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2001-09-06
Record 3, English
Record 3, Subject field(s)
- Public Sector Budgeting
- Government Accounting
Record 3, Main entry term, English
- accumulated surplus
1, record 3, English, accumulated%20surplus
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Since all government financial requirements must ultimately be met from taxes or other revenues, it is important to know the extent of existing financial obligations to be paid from future revenues. Two useful measures are : 1. Annual surplus or deficit... 2. Accumulated surplus or deficit, which measures the extent of financial assets available to augment future revenue or the financial obligations to be paid from future revenue(respectively). 2, record 3, English, - accumulated%20surplus
Record 3, French
Record 3, Domaine(s)
- Budget des collectivités publiques
- Comptabilité publique
Record 3, Main entry term, French
- excédent accumulé
1, record 3, French, exc%C3%A9dent%20accumul%C3%A9
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- surplus accumulé 2, record 3, French, surplus%20accumul%C3%A9
masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Excédent de l'actif sur le passif d'un organisme sans but lucratif ou d'une administration publique. Il correspond au montant net des déficits et des excédents annuels de l'organisme ou de l'administration publique, depuis sa création, dans le cas où ce montant est positif. 3, record 3, French, - exc%C3%A9dent%20accumul%C3%A9
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Presupuestación del sector público
- Contabilidad pública
Record 3, Main entry term, Spanish
- excedente acumulado
1, record 3, Spanish, excedente%20acumulado
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2000-08-04
Record 4, English
Record 4, Subject field(s)
- Organizations and Associations (Admin.)
- Public Administration (General)
Record 4, Main entry term, English
- surplus
1, record 4, English, surplus
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The excess of assets over liabilities(accumulated surplus), or of revenues over expenditures(surplus for the reporting period), of a public sector or non-profit organization. 2, record 4, English, - surplus
Record number: 4, Textual support number: 1 OBS
Compare to «deficit». 3, record 4, English, - surplus
Record number: 4, Textual support number: 1 PHR
post a surplus. 4, record 4, English, - surplus
Record 4, French
Record 4, Domaine(s)
- Organismes et associations (Admin.)
- Administration publique (Généralités)
Record 4, Main entry term, French
- excédent
1, record 4, French, exc%C3%A9dent
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- résultat net excédentaire 1, record 4, French, r%C3%A9sultat%20net%20exc%C3%A9dentaire
correct, masculine noun
- résultat net 1, record 4, French, r%C3%A9sultat%20net
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Excédent des recettes sur les dépenses d'un organisme sans but lucratif ou d'une Administration publique. 1, record 4, French, - exc%C3%A9dent
Record number: 4, Textual support number: 1 PHR
afficher un excédent. 2, record 4, French, - exc%C3%A9dent
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1987-06-15
Record 5, English
Record 5, Subject field(s)
- Accounting
Record 5, Main entry term, English
- earnings retained in the business
1, record 5, English, earnings%20retained%20in%20the%20business
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
It is more informative to create a new account called Surplus-or sometimes Earned Surplus or Earnings Retained in the Business-to show how much of the increase in "book value" or Net Worth has resulted from accumulated undistributed earnings plowed back through the years. 1, record 5, English, - earnings%20retained%20in%20the%20business
Record 5, French
Record 5, Domaine(s)
- Comptabilité
Record 5, Main entry term, French
- bénéfices retenus dans l'affaire
1, record 5, French, b%C3%A9n%C3%A9fices%20retenus%20dans%20l%27affaire
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
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