TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITAUX EMPRUNTES [2 records]
Record 1 - internal organization data 2015-05-27
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- liabilities
1, record 1, English, liabilities
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The title of the credit half of a balance sheet, often including net worth as well as obligations to outsiders. 2, record 1, English, - liabilities
Record number: 1, Textual support number: 1 OBS
liabilities: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 1, English, - liabilities
Record number: 1, Textual support number: 1 PHR
Display, disclosure of liabilities. 3, record 1, English, - liabilities
Record number: 1, Textual support number: 2 PHR
Net liabilities. 4, record 1, English, - liabilities
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
Record 1, Main entry term, French
- passif
1, record 1, French, passif
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- dettes 2, record 1, French, dettes
correct, feminine noun, plural
- capitaux empruntés 2, record 1, French, capitaux%20emprunt%C3%A9s
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Composante du bilan décrivant les obligations qui incombent à l'entité par suite d'opérations ou de faits passés, et dont le règlement pourra nécessiter le transfert ou l'utilisation d'actifs, la prestation de services ou encore toute autre cession d'avantages économiques. 2, record 1, French, - passif
Record number: 1, Textual support number: 1 OBS
L'utilisation du mot passif au singulier pour désigner l'ensemble des obligations qui incombent à l'entité est en usage depuis fort longtemps, alors que l'utilisation du mot au pluriel est plus récente et de plus en plus répandue. 2, record 1, French, - passif
Record number: 1, Textual support number: 2 OBS
passif : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - passif
Record number: 1, Textual support number: 1 PHR
Présentation, divulgation des passifs. 3, record 1, French, - passif
Record number: 1, Textual support number: 2 PHR
Passif net. 4, record 1, French, - passif
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- pasivo
1, record 1, Spanish, pasivo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Parte del balance de situación de una empresa que refleja sus deudas con terceros (proveedores, acreedores bancarios, etc.), y sus fondos propios (capital y reservas). Se representa a la derecha o debajo del activo. 2, record 1, Spanish, - pasivo
Record number: 1, Textual support number: 1 OBS
pasivo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - pasivo
Record 2 - internal organization data 2009-04-20
Record 2, English
Record 2, Subject field(s)
- Loans
- Financial Accounting
Record 2, Main entry term, English
- loan capital
1, record 2, English, loan%20capital
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- borrowed capital 2, record 2, English, borrowed%20capital
correct
- debt capital 2, record 2, English, debt%20capital
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
That part of the capital of a company which has been derived from outside loans and is so described in the balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995]. 3, record 2, English, - loan%20capital
Record 2, French
Record 2, Domaine(s)
- Prêts et emprunts
- Comptabilité générale
Record 2, Main entry term, French
- capitaux empruntés
1, record 2, French, capitaux%20emprunt%C3%A9s
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- capitaux d'emprunt 1, record 2, French, capitaux%20d%27emprunt
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Ensemble des emprunts à court et à long terme d'une entité. 1, record 2, French, - capitaux%20emprunt%C3%A9s
Record number: 2, Textual support number: 1 OBS
Par opposition aux capitaux propres, les capitaux empruntés viennent habituellement à échéance à des dates déterminées et portent généralement intérêt à des taux établis sans égard au résultat d'exploitation obtenu par l'entreprise. 1, record 2, French, - capitaux%20emprunt%C3%A9s
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Préstamos
- Contabilidad general
Record 2, Main entry term, Spanish
- fondos ajenos
1, record 2, Spanish, fondos%20ajenos
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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