TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITALISATION [5 records]
Record 1 - internal organization data 2011-08-31
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
Record 1, Main entry term, English
- funding
1, record 1, English, funding
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Funding is from a variety of lenders, including banks, pension funds, insurance companies, and other capital funding. 2, record 1, English, - funding
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
Record 1, Main entry term, French
- capitalisation
1, record 1, French, capitalisation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Action d'accumuler un capital par la mise en réserve systématique de fonds qui, joints aux revenus tirés du placement de ces fonds, serviront éventuellement à satisfaire à des engagements, par exemple le remboursement d'un emprunt, le service de prestations de retraite ou le paiement d'indemnités d'assurance. 2, record 1, French, - capitalisation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-11-13
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- capitalization
1, record 2, English, capitalization
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- capitalisation 2, record 2, English, capitalisation
correct, Great Britain
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The process of recording expenditures as long-term assets instead of as expenses. 3, record 2, English, - capitalization
Record number: 2, Textual support number: 1 OBS
Financial expenses associated with incorporation, research and development costs and initial establishment expenses are commonly accounted for as assets and depreciated in future financial years. 3, record 2, English, - capitalization
Record number: 2, Textual support number: 1 PHR
capitalization of assets, financial claims, loans, advances 4, record 2, English, - capitalization
Record number: 2, Textual support number: 2 PHR
capitalization of earnings 5, record 2, English, - capitalization
Record number: 2, Textual support number: 2 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 6, record 2, English, - capitalization
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- inscription à l'actif
1, record 2, French, inscription%20%C3%A0%20l%27actif
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- capitalisation 1, record 2, French, capitalisation
correct, feminine noun
- activation 1, record 2, French, activation
correct, feminine noun
- activation de frais 2, record 2, French, activation%20de%20frais
correct, feminine noun, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Action de porter une dépense au débit d'un compte d'actif plutôt qu'à un compte de résultat. 1, record 2, French, - inscription%20%C3%A0%20l%27actif
Record number: 2, Textual support number: 1 OBS
Il est commun de comptabiliser comme investissement les frais financiers liés à la construction, ainsi que les dépenses de recherche et de développement, les transferts et les frais de premier établissement. Ces frais sont amortis au cours des exercices suivants. 2, record 2, French, - inscription%20%C3%A0%20l%27actif
Record number: 2, Textual support number: 1 PHR
capitalisation de l'actif, de créances, de prêts ou d'avances 3, record 2, French, - inscription%20%C3%A0%20l%27actif
Record number: 2, Textual support number: 2 OBS
activation de frais : terme extrait du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 4, record 2, French, - inscription%20%C3%A0%20l%27actif
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- activación de gastos
1, record 2, Spanish, activaci%C3%B3n%20de%20gastos
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Contabilización de gastos como partidas de activo (inversiones tangibles o intangibles). Es usual contabilizar como inversión los gastos financieros asociados a su construcción, y también los gastos de investigación y desarrollo, los traspasos y los gastos de primer establecimiento. Estos gastos se amortizan en ejercicios posteriores. 1, record 2, Spanish, - activaci%C3%B3n%20de%20gastos
Record number: 2, Textual support number: 1 OBS
activación de gastos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 2, Spanish, - activaci%C3%B3n%20de%20gastos
Record 3 - internal organization data 2008-03-10
Record 3, English
Record 3, Subject field(s)
- Investment
Record 3, Main entry term, English
- capitalization
1, record 3, English, capitalization
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- capitalisation 2, record 3, English, capitalisation
correct, Great Britain
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Investissements et placements
Record 3, Main entry term, French
- capitalisation
1, record 3, French, capitalisation
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Transformation des intérêts sur une somme due en un capital susceptible de produire lui-même des intérêts; détermination de la valeur d'un capital, d'un bien ou d'une entreprise à partir des revenus ou des bénéfices qu'il ou elle produit, faite en divisant les revenus aux bénéfices par le taux de rendement auquel ils correspondent. 2, record 3, French, - capitalisation
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Inversiones
Record 3, Main entry term, Spanish
- capitalización
1, record 3, Spanish, capitalizaci%C3%B3n
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Transformación de una renta periódica y continua en una masa de capital única y equivalente. 1, record 3, Spanish, - capitalizaci%C3%B3n
Record 4 - internal organization data 2008-03-10
Record 4, English
Record 4, Subject field(s)
- Finance
Record 4, Main entry term, English
- compounding
1, record 4, English, compounding
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Compare to «discounting». 2, record 4, English, - compounding
Record 4, French
Record 4, Domaine(s)
- Finances
Record 4, Main entry term, French
- capitalisation
1, record 4, French, capitalisation
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Calcul consistant à intégrer périodiquement à un capital les intérêts gagnés sur ce capital, ce qui permet d'obtenir le nouveau montant de capital qui servira de base au calcul des intérêts de la période subséquente. 2, record 4, French, - capitalisation
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2000-10-23
Record 5, English
Record 5, Subject field(s)
- Life Insurance
- Fire, Accidents, Miscellaneous Risks (Insur.)
Record 5, Main entry term, English
- accumulation
1, record 5, English, accumulation
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
Percentage addition to policy benefits as a reward to the insured for continuous renewal 1, record 5, English, - accumulation
Record number: 5, Textual support number: 1 OBS
Dividends left to accumulate at interest under a participating life insurance policy. 1, record 5, English, - accumulation
Record 5, French
Record 5, Domaine(s)
- Assurance sur la vie
- Incendies, accidents et risques divers (Assur.)
Record 5, Main entry term, French
- capitalisation
1, record 5, French, capitalisation
correct, see observation, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Technique selon laquelle l'assureur fait fructifier les trop-perçus mis en réserve pour l'avenir. 1, record 5, French, - capitalisation
Record number: 5, Textual support number: 1 OBS
Au sens de accumuler, «accumulation» se rend souvent par «cumul». 1, record 5, French, - capitalisation
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Seguro de vida
- Incendio, accidentes y riesgos varios (Seguros)
Record 5, Main entry term, Spanish
- arrastre
1, record 5, Spanish, arrastre
correct, masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record number: 5, Textual support number: 1 DEF
[...] acumulación de datos de un determinado período hasta una fecha concreta. 1, record 5, Spanish, - arrastre
Record number: 5, Textual support number: 1 CONT
Si, por ejemplo, las primas emitidas por una entidad aseguradora ascienden a 1.000.000 en enero; 1.500.00, en febrero, y 2.000.000 en marzo, se dice que la producción arrastrada (o acumulada) al fin del trimestre es de 4.500.000. 1, record 5, Spanish, - arrastre
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