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UTILIDAD REPARTIBLE [2 records]
Record 1 - internal organization data 2002-03-25
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
Record 1, Main entry term, English
- distributable income
1, record 1, English, distributable%20income
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
Record 1, Main entry term, French
- bénéfice distribuable
1, record 1, French, b%C3%A9n%C3%A9fice%20distribuable
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Partie du bénéfice net que l'entreprise peut distribuer sous forme de dividendes à ses actionnaires sans entamer son patrimoine. 1, record 1, French, - b%C3%A9n%C3%A9fice%20distribuable
Record number: 1, Textual support number: 1 OBS
En France, le bénéfice distribuable est constitué du bénéfice de l'exercice, diminué des pertes antérieures et des sommes à porter en réserve en application de la loi ou des statuts, et augmenté du report bénéficiaire. 1, record 1, French, - b%C3%A9n%C3%A9fice%20distribuable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- utilidad repartible
1, record 1, Spanish, utilidad%20repartible
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-06-26
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- undivided profit 1, record 2, English, undivided%20profit
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- profit non réparti
1, record 2, French, profit%20non%20r%C3%A9parti
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- profit accumulé 1, record 2, French, profit%20accumul%C3%A9
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Le vocabulaire des affaires Wilfrid Lebel. 1, record 2, French, - profit%20non%20r%C3%A9parti
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- utilidad por repartir
1, record 2, Spanish, utilidad%20por%20repartir
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 OBS
Esta expresión es un tanto imprecisa. Si se trata de "utilidades pendientes de aplicación" es inadecuada, pues no toda la utilidad pendiente de aplicación se puede repartir(no olvidar la reserva legal) ;si se trata de utilidad repartitible, no necesariamente se repartirá y si se trata de utilidad que ya se decidó repartir debería llamarse dividendos por pagar. Creemos que la intención más común es la "utilidad repartible". 1, record 2, Spanish, - utilidad%20por%20repartir
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