TERMIUM Plus®
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CAPITAL STOCK ACCOUNT [5 records]
Record 1 - internal organization data 2011-10-06
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Investment
- Stock Exchange
- Commercial and Other Bodies (Law)
Record 1, Main entry term, English
- contributed capital
1, record 1, English, contributed%20capital
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- paid-in capital 2, record 1, English, paid%2Din%20capital
correct, United States
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The total amount of cash, property, and services contributed to a corporation by its stockholders and constituting a major balance-sheet item. 3, record 1, English, - contributed%20capital
Record number: 1, Textual support number: 1 CONT
The contributed or paid-in capital of a corporation is made up of capital stock and capital (or contributed) surplus, which is contributed (or paid-in) capital in excess of par value or stated value. 4, record 1, English, - contributed%20capital
Record number: 1, Textual support number: 2 CONT
The paid-in capital account includes capital stock and contributions of stockholders credited to accounts other than capital stock, such as an excess over par value received from the sale or exchange of capital stock. It would also include surplus resulting from recapitalization. 4, record 1, English, - contributed%20capital
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Investissements et placements
- Bourse
- Organismes commerciaux ou non (Droit)
Record 1, Main entry term, French
- capital d'apport
1, record 1, French, capital%20d%27apport
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Capital investi par les actionnaires et représenté par les sommes inscrites dans les comptes Capital (Capital-actions au Canada) et Primes d'émission, c'est-à-dire l'argent ou les autres biens remis à la société par les actionnaires au moment où ils ont réglé le prix convenu pour les actions émises en leur nom. 2, record 1, French, - capital%20d%27apport
Record number: 1, Textual support number: 1 CONT
Le capital d'apport correspond essentiellement à l'investissement direct net effectué par des propriétaires dans une société par actions. 3, record 1, French, - capital%20d%27apport
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Inversiones
- Bolsa de valores
- Organismos comerciales y otros (Derecho)
Record 1, Main entry term, Spanish
- capital desembolsado
1, record 1, Spanish, capital%20desembolsado
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-06-09
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- capitalization of earnings
1, record 2, English, capitalization%20of%20earnings
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
[The act of] transferring from retained earnings to a "capital stock" or "capital surplus" account as a result of a stock dividend, or by resolution of the board of directors, with stockholder approval when required. 2, record 2, English, - capitalization%20of%20earnings
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- capitalisation des bénéfices
1, record 2, French, capitalisation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
- incorporation des bénéfices 1, record 2, French, incorporation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun, Belgium, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Action de virer une partie des bénéfices non répartis à un compte de capital-actions ou de surplus d'apport. 1, record 2, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices
Record number: 2, Textual support number: 1 OBS
En France et en Belgique, l'action équivalente consiste à incorporer une partie des réserves au capital d'une société. 1, record 2, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2002-10-25
Record 3, English
Record 3, Subject field(s)
- Accounting
- Stock Exchange
- Investment
Record 3, Main entry term, English
- book value per share
1, record 3, English, book%20value%20per%20share
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- book value 2, record 3, English, book%20value
correct
- book equity 3, record 3, English, book%20equity
correct
- book equity per share 3, record 3, English, book%20equity%20per%20share
correct
- net asset value per share 4, record 3, English, net%20asset%20value%20per%20share
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The portion of shareholders’ equity attributable to a share of issued capital of a limited company, taking into account the participating rights of the various classes of capital stock outstanding. 5, record 3, English, - book%20value%20per%20share
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Bourse
- Investissements et placements
Record 3, Main entry term, French
- valeur comptable
1, record 3, French, valeur%20comptable
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- valeur comptable d'une action 2, record 3, French, valeur%20comptable%20d%27une%20action
correct, feminine noun
- valeur mathématique comptable d'une action 3, record 3, French, valeur%20math%C3%A9matique%20comptable%20d%27une%20action
feminine noun
- valeur comptable par action 4, record 3, French, valeur%20comptable%20par%20action
feminine noun
- valeur de l'actif net par action 4, record 3, French, valeur%20de%20l%27actif%20net%20par%20action
feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Quotient du total des capitaux propres par le nombre d'actions émises et en circulation. 3, record 3, French, - valeur%20comptable
Record number: 3, Textual support number: 1 OBS
Au Canada, ce calcul s'applique généralement aux actions ordinaires, compte tenu des droits et des privilèges de participation des autres classes d'actions. 3, record 3, French, - valeur%20comptable
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
- Bolsa de valores
- Inversiones
Record 3, Main entry term, Spanish
- valor teórico de la acción
1, record 3, Spanish, valor%20te%C3%B3rico%20de%20la%20acci%C3%B3n
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1997-02-11
Record 4, English
Record 4, Subject field(s)
- Corporate Economics
Record 4, Main entry term, English
- stated value
1, record 4, English, stated%20value
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The amount at which the issued capital stock of limited company is carried in the share capital account. For par value shares, the stated value is the total of their par values; for issued no par value shares, it is the total amount(s) of the consideration received. 2, record 4, English, - stated%20value
Record 4, French
Record 4, Domaine(s)
- Économie de l'entreprise
Record 4, Main entry term, French
- valeur attribuée
1, record 4, French, valeur%20attribu%C3%A9e
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Montant qu'une société par actions porte au crédit du compte capital-actions lorsqu'elle émet des actions. 1, record 4, French, - valeur%20attribu%C3%A9e
Record number: 4, Textual support number: 1 OBS
La valeur attribuée est égale à la valeur nominale des actions et, dans le cas des actions sans valeur nominale, au montant total de l'apport reçu en contrepartie des actions émises. 1, record 4, French, - valeur%20attribu%C3%A9e
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1989-01-15
Record 5, English
Record 5, Subject field(s)
- Accounting
- Investment
Record 5, Main entry term, English
- capital stock account
1, record 5, English, capital%20stock%20account
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
A financial account in which are recorded the par value (or issued price in the case of no par value shares) of each class of stock, showing changes during the year. 1, record 5, English, - capital%20stock%20account
Record 5, French
Record 5, Domaine(s)
- Comptabilité
- Investissements et placements
Record 5, Main entry term, French
- compte du capital social
1, record 5, French, compte%20du%20capital%20social
correct, 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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