TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DIVIDENDO PASIVO [3 records]
Record 1 - internal organization data 2008-06-02
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- income summary account
1, record 1, English, income%20summary%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- profit and loss account 2, record 1, English, profit%20and%20loss%20account
correct
- income account 1, record 1, English, income%20account
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The ledger account to which the balances of the revenue, income and expense accounts at the end of an accounting period are transferred, the aggregate being the net income or net loss for the period. 3, record 1, English, - income%20summary%20account
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- sommaire des résultats
1, record 1, French, sommaire%20des%20r%C3%A9sultats
correct, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- résultat de l'exercice 1, record 1, French, r%C3%A9sultat%20de%20l%27exercice
correct, masculine noun, France
- résultat de l'exercice à affecter 1, record 1, French, r%C3%A9sultat%20de%20l%27exercice%20%C3%A0%20affecter
correct, masculine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Compte du grand livre où sont virés les soldes des comptes de produits, de gains, de charges et de pertes à la fin d'un exercice en vue de déterminer le bénéfice net de l'exercice. 1, record 1, French, - sommaire%20des%20r%C3%A9sultats
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- cuenta de pérdidas y ganancias
1, record 1, Spanish, cuenta%20de%20p%C3%A9rdidas%20y%20ganancias
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Cuenta que recoge los resultados de explotación, extraordinarios y cartera de valores y su asignación a reservas o previsiones, dividendo, impuestos y remanente. Cuando el saldo es positivo indica beneficio y aparece en el pasivo. 1, record 1, Spanish, - cuenta%20de%20p%C3%A9rdidas%20y%20ganancias
Record number: 1, Textual support number: 1 OBS
cuenta de pérdidas y ganancias: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - cuenta%20de%20p%C3%A9rdidas%20y%20ganancias
Record 2 - internal organization data 2001-07-09
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
- Stock Exchange
Record 2, Main entry term, English
- capital call
1, record 2, English, capital%20call
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
- Bourse
Record 2, Main entry term, French
- capital appelé
1, record 2, French, capital%20appel%C3%A9
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Bolsa de valores
Record 2, Main entry term, Spanish
- dividendo pasivo
1, record 2, Spanish, dividendo%20pasivo
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- apelación al capital 2, record 2, Spanish, apelaci%C3%B3n%20al%20capital
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Cantidad que se compromete a satisfacer el suscriptor de una acción u obligación a requerimiento de la sociedad emisora. 3, record 2, Spanish, - dividendo%20pasivo
Record 3 - internal organization data 2000-11-27
Record 3, English
Record 3, Subject field(s)
- Stock Exchange
- Investment
Record 3, Main entry term, English
- accumulated dividend
1, record 3, English, accumulated%20dividend
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A dividend on cumulative preferred stock which has not been paid on the date due. 2, record 3, English, - accumulated%20dividend
Record number: 3, Textual support number: 1 OBS
accumulated dividend: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 3, English, - accumulated%20dividend
Record 3, French
Record 3, Domaine(s)
- Bourse
- Investissements et placements
Record 3, Main entry term, French
- dividende accumulé
1, record 3, French, dividende%20accumul%C3%A9
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Les arrérages ou arriérés sont des dividendes accumulés, c'est-à-dire des dividendes échus et impayés sur des actions privilégiées dont le dividende est cumulatif. 2, record 3, French, - dividende%20accumul%C3%A9
Record number: 3, Textual support number: 1 OBS
dividende accumulé : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 3, French, - dividende%20accumul%C3%A9
Record 3, Key term(s)
- dividende cumulé
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Bolsa de valores
- Inversiones
Record 3, Main entry term, Spanish
- dividendo devengado
1, record 3, Spanish, dividendo%20devengado
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Dividendo a cobrar por los tenedores de acciones una vez aprobado su pago y mientras está pendiente de cobro. Se contabiliza por la empresa que lo aprueba como un pasivo hasta su pago efectivo. 1, record 3, Spanish, - dividendo%20devengado
Record number: 3, Textual support number: 1 OBS
dividendo devengado: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 3, Spanish, - dividendo%20devengado
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