TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BOOK PROFIT [3 records]
Record 1 - internal organization data 2010-10-25
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Economic Fluctuations
Record 1, Main entry term, English
- illusory profit
1, record 1, English, illusory%20profit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- book profit 2, record 1, English, book%20profit
correct, familiar
- paper profit 3, record 1, English, paper%20profit
correct, familiar
- phatom profit 4, record 1, English, phatom%20profit
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The terms "phantom profits" or "illusory profits" are often used in the context of inventory (but can also pertain to depreciation) during periods of rising costs. The amount of phantom or illusory profit is the difference between the profit reported using historical cost - as required by generally accepted accounting principles (GAAP) - and the profit that would have been reported if replacement cost had been used. 4, record 1, English, - illusory%20profit
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fluctuations économiques
Record 1, Main entry term, French
- profit fictif
1, record 1, French, profit%20fictif
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- gain fictif 1, record 1, French, gain%20fictif
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Profit résultant de l'application du modèle comptable fondé sur les coûts historiques lorsqu'en période d'inflation, les conditions économiques ont pour effet d'accroître artificiellement les coûts de remplacement. 1, record 1, French, - profit%20fictif
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Fluctuaciones económicas
Record 1, Main entry term, Spanish
- ganancia en papel
1, record 1, Spanish, ganancia%20en%20papel
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- ganancia ficticia 2, record 1, Spanish, ganancia%20ficticia
feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Incremento monetario en el valor de un activo no realizado. 1, record 1, Spanish, - ganancia%20en%20papel
Record 2 - internal organization data 2006-10-05
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Productivity and Profitability
Record 2, Main entry term, English
- book profit
1, record 2, English, book%20profit
correct, familiar
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Profit as shown by accounting records. 2, record 2, English, - book%20profit
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Productivité et rentabilité
Record 2, Main entry term, French
- profit comptable
1, record 2, French, profit%20comptable
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- bénéfice comptable 1, record 2, French, b%C3%A9n%C3%A9fice%20comptable
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Bénéfice établi dans les comptes de l'entité. 1, record 2, French, - profit%20comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Productividad y rentabilidad
Record 2, Main entry term, Spanish
- utilidad contable
1, record 2, Spanish, utilidad%20contable
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- utilidad reflejada en los libros 1, record 2, Spanish, utilidad%20reflejada%20en%20los%20libros
feminine noun
Record 2, Textual support, Spanish
Record 3 - internal organization data 1986-01-16
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- book profit adjustment 1, record 3, English, book%20profit%20adjustment
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
(Corporation Financial Statistics, Job No. 869238), car/11 .12.75 xbf; 68; 69; 1, record 3, English, - book%20profit%20adjustment
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- redressement des bénéfices comptables 1, record 3, French, redressement%20des%20b%C3%A9n%C3%A9fices%20comptables
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Redressements des bénéfices comptables (2) (fin.). 1, record 3, French, - redressement%20des%20b%C3%A9n%C3%A9fices%20comptables
Record 3, Spanish
Record 3, Textual support, Spanish
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