TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITALIZATION EARNINGS [3 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 2008-11-13
Record 2, English
Record 2, Subject field(s)
- Finance
- 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] process of determining the economic value of a firm by calculating the net present value of the firm's future net income. 2, record 2, English, - capitalization%20of%20earnings
Record 2, French
Record 2, Domaine(s)
- Finances
- Comptabilité
Record 2, Main entry term, French
- capitalisation des bénéfices
1, record 2, French, capitalisation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, 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 2, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-06-09
Record 3, English
Record 3, Subject field(s)
- Financial 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 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 3, English, - capitalization%20of%20earnings
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- capitalisation des bénéfices
1, record 3, French, capitalisation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
- incorporation des bénéfices 1, record 3, French, incorporation%20des%20b%C3%A9n%C3%A9fices
correct, feminine noun, Belgium, France
Record 3, Textual support, French
Record number: 3, 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 3, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices
Record number: 3, 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 3, French, - capitalisation%20des%20b%C3%A9n%C3%A9fices
Record 3, Spanish
Record 3, Textual support, Spanish
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