TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EMPRUNT IMMOBILISATIONS [2 records]
Record 1 - internal organization data 2000-11-10
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
Record 1, Main entry term, English
- new issue
1, record 1, English, new%20issue
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... stocks or bonds sold by a corporation for the first time. Proceeds may be used to retire outstanding securities of the company to purchase fixed assets or for additional working capital. New debt issues are also offered by government bodies. 1, record 1, English, - new%20issue
Record 1, French
Record 1, Domaine(s)
- Bourse
Record 1, Main entry term, French
- nouvelle émission
1, record 1, French, nouvelle%20%C3%A9mission
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Actions ou obligations vendues pour la première fois. Le produit peut servir au remboursement de titres en circulation, à l'achat d’immobilisations ou pour augmenter le fonds de roulement de la compagnie. Les organismes gouvernementaux offrent eux aussi de nouvelles émissions de titres d’emprunt. 1, record 1, French, - nouvelle%20%C3%A9mission
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Bolsa de valores
Record 1, Main entry term, Spanish
- nueva emisión
1, record 1, Spanish, nueva%20emisi%C3%B3n
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Activo que se ofrece al público por primera vez. Puede haberse emitido el mismo tipo de valor antes, por ejemplo, una ampliación de capital previa. 1, record 1, Spanish, - nueva%20emisi%C3%B3n
Record number: 1, Textual support number: 1 OBS
nueva emisión: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - nueva%20emisi%C3%B3n
Record 2 - internal organization data 1979-10-03
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- abnormal expenditure 1, record 2, English, abnormal%20expenditure
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Accounting and control procedures should include instructions for: ... the immediate refund to the Consolidated Revenue Fund, once the need has passed, of additional deposits to departmental bank accounts intended to meet abnormal or seasonal expenditures requirements ... 1, record 2, English, - abnormal%20expenditure
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- dépense exceptionnelle
1, record 2, French, d%C3%A9pense%20exceptionnelle
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
La prévision des dépenses devra prendre en considération les éléments suivants : a) La prévision des achats [...] b) Les dépenses courantes d’exploitation :[...]-les frais directement liés à l'activité de l'entreprise [...]-les frais fixes à paiement périodique [...]-les autres frais courants d’exploitation [...] c) les dépenses exceptionnelles : acquisitions d’immobilisations, remboursement d’un emprunt. 2, record 2, French, - d%C3%A9pense%20exceptionnelle
Record 2, Spanish
Record 2, Textual support, Spanish
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