TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

VALORES PATRIMONIALES [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-03-28

English

Subject field(s)
  • Finance
  • Accounting
  • Customs and Excise
DEF

Source of wealth with continuing benefit for future periods, expressed, for accounting purposes, in terms of its cost, or other value, such as current or replacement cost and reflected in a balance sheet.

OBS

Examples are cash, investments, claims against others (receivables), materials, supplies, goods in process of manufacture or held for sale, land, buildings, machinery, tools and other plant assets, prepaid expenses, purchased goodwill, patents, and trademarks.

French

Domaine(s)
  • Finances
  • Comptabilité
  • Douanes et accise
DEF

De façon générale, bien, créance ou autre valeur appartenant en propre à une personne physique ou morale.

Spanish

Campo(s) temático(s)
  • Finanzas
  • Contabilidad
  • Aduana e impuestos internos
DEF

[...] total de los bienes materiales, créditos y derechos de una persona, de una sociedad, de una corporación, de una asociación, de una sucesión o de una empresa cualquiera.

CONT

[...] activos están en la forma de terreno, planta, inventarios de equipo, gastos pagados con anticipación, efectivo, cuentas por cobrar, etc.

OBS

A menudo, se usa la forma plural para este concepto.

OBS

El término valor patrimonial se utilisa más en la forma plural.

OBS

Reproducido del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.

Key term(s)
  • valores patrimoniales
Save record 1

Record 2 2000-10-20

English

Subject field(s)
  • Insurance
  • Corporate Economics
  • Auditing (Accounting)

French

Domaine(s)
  • Assurances
  • Économie de l'entreprise
  • Vérification (Comptabilité)

Spanish

Campo(s) temático(s)
  • Seguros
  • Economía empresarial
  • Verificación (Contabilidad)
DEF

[Se dice de la] parte del activo que comprende los elementos patrimoniales de libre e inmediata disposición(principalmente efectivo en caja, saldos en bancos, valores mobiliarios con cotización en bolsa, etc.).

Save record 2

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: