TERMIUM Plus^®

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Association of professional accountants and auditors, established in 1979. One of its objectives is the study of generally accepted accounting principles (GAAP). Published criteria include fixed assets, suppliers and customers, differences in exchange rates and periodical adjustments. Currently studying company income tax, stock, provisions and net worth.  1, record 2, English, - Spanish%20Association%20of%20Accountants%20and%20Auditors

Record number: 2, Textual support number: 1 OBS

Spanish Association of Accountants and Auditors; AECA: terms and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 2, English, - Spanish%20Association%20of%20Accountants%20and%20Auditors

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Association de spécialistes de la comptabilité et de l'audit constituée en 1979. Un de ses objectifs est l'étude des principes comptables généralement reconnus (PCGR). Parmi les critères publiés figurent les immobilisations, les fournisseurs et les clients, les différences de change et les ajustements par périodes. Les critères d'impôt sur les bénéfices, de stocks, de provisions et de patrimoine net sont en élaboration.  1, record 2, French, - Association%20espagnole%20de%20comptabilit%C3%A9%20et%20de%20gestion%20des%20entreprises

Record number: 2, Textual support number: 1 OBS

Association espagnole de comptabilité et de gestion des entreprises; AECA : termes et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 2, French, - Association%20espagnole%20de%20comptabilit%C3%A9%20et%20de%20gestion%20des%20entreprises

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Asociación de profesionales de la contabilidad y auditoría constituida en 1979. Uno de sus objetivos es estudiar los principios de contabilidad generalmente aceptados(PCGA). Entre los criterios publicados destacan los de inmovilizado, proveedores y clientes, diferencias de cambio y ajustes por periodificación, y se encuentran en elaboración los del impuesto sobre beneficios, existencias, provisiones y patrimonio neto.  1, record 2, Spanish, - Asociaci%C3%B3n%20Espa%C3%B1ola%20de%20Contabilidad%20y%20Administraci%C3%B3n%20de%20Empresas

Record number: 2, Textual support number: 1 OBS

Asociación Española de Contabilidad y Administración de Empresas; AECA: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 2, Spanish, - Asociaci%C3%B3n%20Espa%C3%B1ola%20de%20Contabilidad%20y%20Administraci%C3%B3n%20de%20Empresas

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Tax levied on the income of a corporation after business expenses and other permitted deductions.  5, record 3, English, - corporate%20income%20tax

Record number: 3, Textual support number: 1 OBS

Corporations are permitted to deduct all of their operating expenses, local property taxes, interest payments, and bad debts, along with depreciation and any other provisions under the Income Tax Act. ... In addition, corporations are permitted to claim various investment tax credits for specific purposes, such as research and development.  5, record 3, English, - corporate%20income%20tax

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Impôt qui frappe les bénéfices des sociétés de capitaux.  6, record 3, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices

Record number: 3, Textual support number: 1 OBS

Au Canada, la Loi et le règlement de l'impôt sur le revenu utilisent l'expression «impôt sur le revenu des sociétés» pour désigner l'impôt sur les bénéfices des sociétés de capitaux.  6, record 3, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices

Record number: 3, Textual support number: 2 OBS

L'assiette de cet impôt n'est pas le total du chiffre d'affaires et des produits financiers, mais un chiffre net obtenu par déduction des charges.  8, record 3, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Impuesto ... que grava el beneficio neto total obtenido por las personas jurídicas no individuales ...  4, record 3, Spanish, - impuesto%20sobre%20los%20beneficios%20de%20las%20sociedades

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A tax levied on unexpectedly large profits.  1, record 4, English, - windfall%20profits%20tax

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

La taxe sur les bénéfices exceptionnels que le parti conservateur avait inscrite dans son programme [...] suppression de la taxe sur les profits exceptionnels.  1, record 5, French, - taxe%20sur%20les%20b%C3%A9n%C3%A9fices%20exceptionnels

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Any of various taxes on the profits of business, aside from the income tax, on the profit taken as income by the proprietor or stockholders of a business.  2, record 6, English, - profits%20tax

Record number: 6, Textual support number: 1 OBS

Expression(s) used on the federal income tax return T1 forms.  3, record 6, English, - profits%20tax

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

impôt sur les bénéfices : expression tirée des déclarations d'impôt T1 au niveau fédéral.  2, record 6, French, - imp%C3%B4t%20sur%20les%20b%C3%A9n%C3%A9fices

Record 6,  Textual support,  Spanish