TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACTIFS CYCLIQUES [1 record]
Record 1 - internal organization data 2008-02-15
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- current assets
1, record 1, English, current%20assets
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- circulating assets 2, record 1, English, circulating%20assets
see observation, plural, Great Britain, obsolete
- floating assets 1, record 1, English, floating%20assets
see observation, plural, Great Britain, obsolete
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Those assets that are either already cash or can reasonably be expected to become cash within one year from the date of the balance sheet. 3, record 1, English, - current%20assets
Record number: 1, Textual support number: 1 OBS
Examples include debtors [trade accounts receivable] and stock-in-trade [inventory]. 3, record 1, English, - current%20assets
Record number: 1, Textual support number: 2 OBS
The alternative terms "circulating assets" and "floating assets" are now obsolete. 3, record 1, English, - current%20assets
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- actifs circulants
1, record 1, French, actifs%20circulants
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- actifs cycliques 2, record 1, French, actifs%20cycliques
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des actifs qui sont absorbés ou transformés au cours d'un même cycle d'exploitation, comprenant notamment les stocks, les créances, les placements à court terme et la trésorerie. 2, record 1, French, - actifs%20circulants
Record number: 1, Textual support number: 1 OBS
En plus des actifs à court terme, les actifs circulants comprennent les créances d'exploitation à plus d'un an, sauf les avances aux sociétés liées. 2, record 1, French, - actifs%20circulants
Record 1, Key term(s)
- actif circulant
Record 1, Spanish
Record 1, Textual support, Spanish
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