TERMIUM Plus®

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CAPITAL CIRCULATING [2 records]

Record 1 2000-12-12

English

Subject field(s)
  • Finance
  • Accounting
DEF

Goods which can be used only at one time or over a relatively short period of time. Circulating capital is thus distinguished from fixed capital, which is used over a long period of time. Materials and fuels are considered circulating-capital items.

French

Domaine(s)
  • Finances
  • Comptabilité
CONT

On a longtemps appelé "capital circulant" les biens dont la vie était courte (moins de 1 an) notamment parce que détruits au moment de leur utilisation (les matières premières), et "capital fixe" ceux dont la dépréciation était plus lente (machines, infrastructure de transport).

Key term(s)
  • capital de roulement

Spanish

Campo(s) temático(s)
  • Finanzas
  • Contabilidad
DEF

El circulante comprende los bienes y los fondos que se han utilizado en el proceso de producción, en el transcurso de un período de tiempo determinado. Por ejemplo, si nos referimos al año natural, las semillas y los fertilizantes son capital circulante, porque la mayor parte de las cosechas se recolectan anualmente.

Save record 1

Record 2 1976-06-19

English

Subject field(s)
  • Public Sector Budgeting

French

Domaine(s)
  • Budget des collectivités publiques

Spanish

Save record 2

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