TERMIUM Plus®
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CAPITALIZATION EARNINGS [5 records]
Record 1 - internal organization data 2012-03-15
Record 1, English
Record 1, Subject field(s)
- Finance
Record 1, Main entry term, English
- capitalization of earnings
1, record 1, English, capitalization%20of%20earnings
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of determining the economic value of a business by calculating the net present value of its predicted future net income. 2, record 1, English, - capitalization%20of%20earnings
Record 1, French
Record 1, Domaine(s)
- Finances
Record 1, Main entry term, French
- actualisation des bénéfices
1, record 1, French, actualisation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Mode de détermination de la valeur économique d'une entreprise, qui consiste à calculer la valeur actualisée de ses bénéfices futurs. 1, record 1, French, - actualisation%20des%20b%C3%A9n%C3%A9fices
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2012-01-05
Record 2, English
Record 2, Subject field(s)
- Investment
Record 2, Main entry term, English
- short-term portfolio
1, record 2, English, short%2Dterm%20portfolio
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- short-term investment portfolio 2, record 2, English, short%2Dterm%20investment%20portfolio
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The characteristics of the short-term portfolio is that it is a small capitalization stock portfolio where the valuations are reasonable with very fast growth rates in earnings. 1, record 2, English, - short%2Dterm%20portfolio
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
Record 2, Main entry term, French
- portefeuille de placements à court terme
1, record 2, French, portefeuille%20de%20placements%20%C3%A0%20court%20terme
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- portefeuille à court terme 2, record 2, French, portefeuille%20%C3%A0%20court%20terme
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Le taux de rendement moyen à échéance du portefeuille de placements à court terme détenu par la Société au 31 mars 2006 est de 3,18 pour cent (2,56 pour cent en 2005). 1, record 2, French, - portefeuille%20de%20placements%20%C3%A0%20court%20terme
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2008-11-13
Record 3, English
Record 3, Subject field(s)
- Finance
- Accounting
Record 3, Main entry term, English
- capitalization of earnings
1, record 3, English, capitalization%20of%20earnings
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
[The] process of determining the economic value of a firm by calculating the net present value of the firm’s future net income. 2, record 3, English, - capitalization%20of%20earnings
Record 3, French
Record 3, Domaine(s)
- Finances
- Comptabilité
Record 3, Main entry term, French
- capitalisation des bénéfices
1, record 3, French, capitalisation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Processus ayant pour objet de déterminer la valeur d'un bien ou d'une entreprise à partir des revenus ou des bénéfices produits, et consistant à diviser ces revenus ou bénéfices par le taux de rendement auquel ils correspondent. 1, record 3, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2008-11-13
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- capitalization
1, record 4, English, capitalization
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- capitalisation 2, record 4, English, capitalisation
correct, Great Britain
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The process of recording expenditures as long-term assets instead of as expenses. 3, record 4, English, - capitalization
Record number: 4, Textual support number: 1 OBS
Financial expenses associated with incorporation, research and development costs and initial establishment expenses are commonly accounted for as assets and depreciated in future financial years. 3, record 4, English, - capitalization
Record number: 4, Textual support number: 1 PHR
capitalization of assets, financial claims, loans, advances 4, record 4, English, - capitalization
Record number: 4, Textual support number: 2 PHR
capitalization of earnings 5, record 4, English, - capitalization
Record number: 4, Textual support number: 2 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 6, record 4, English, - capitalization
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- inscription à l'actif
1, record 4, French, inscription%20%C3%A0%20l%27actif
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- capitalisation 1, record 4, French, capitalisation
correct, feminine noun
- activation 1, record 4, French, activation
correct, feminine noun
- activation de frais 2, record 4, French, activation%20de%20frais
correct, feminine noun, France
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Action de porter une dépense au débit d'un compte d'actif plutôt qu'à un compte de résultat. 1, record 4, French, - inscription%20%C3%A0%20l%27actif
Record number: 4, Textual support number: 1 OBS
Il est commun de comptabiliser comme investissement les frais financiers liés à la construction, ainsi que les dépenses de recherche et de développement, les transferts et les frais de premier établissement. Ces frais sont amortis au cours des exercices suivants. 2, record 4, French, - inscription%20%C3%A0%20l%27actif
Record number: 4, Textual support number: 1 PHR
capitalisation de l'actif, de créances, de prêts ou d'avances 3, record 4, French, - inscription%20%C3%A0%20l%27actif
Record number: 4, Textual support number: 2 OBS
activation de frais : terme extrait du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 4, record 4, French, - inscription%20%C3%A0%20l%27actif
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad
Record 4, Main entry term, Spanish
- activación de gastos
1, record 4, Spanish, activaci%C3%B3n%20de%20gastos
correct, feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Contabilización de gastos como partidas de activo (inversiones tangibles o intangibles). Es usual contabilizar como inversión los gastos financieros asociados a su construcción, y también los gastos de investigación y desarrollo, los traspasos y los gastos de primer establecimiento. Estos gastos se amortizan en ejercicios posteriores. 1, record 4, Spanish, - activaci%C3%B3n%20de%20gastos
Record number: 4, Textual support number: 1 OBS
activación de gastos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 4, Spanish, - activaci%C3%B3n%20de%20gastos
Record 5 - internal organization data 2006-06-09
Record 5, English
Record 5, Subject field(s)
- Financial Accounting
Record 5, Main entry term, English
- capitalization of earnings
1, record 5, English, capitalization%20of%20earnings
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, 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 5, English, - capitalization%20of%20earnings
Record 5, French
Record 5, Domaine(s)
- Comptabilité générale
Record 5, Main entry term, French
- capitalisation des bénéfices
1, record 5, French, capitalisation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun, Canada
Record 5, Abbreviations, French
Record 5, Synonyms, French
- incorporation des bénéfices 1, record 5, French, incorporation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun, Belgium, France
Record 5, Textual support, French
Record number: 5, 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 5, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices
Record number: 5, 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 5, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices
Record 5, Spanish
Record 5, Textual support, Spanish
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