TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTE EXPLOITATION [3 records]
Record 1 - internal organization data 2011-10-20
Record 1, English
Record 1, Subject field(s)
- Business and Administrative Documents
- Financial Accounting
- Finance
Record 1, Main entry term, English
- operating statement
1, record 1, English, operating%20statement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- statement of operations 2, record 1, English, statement%20of%20operations
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A financial statement summarizing items of operating revenues and expenses for a period. 3, record 1, English, - operating%20statement
Record 1, French
Record 1, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité générale
- Finances
Record 1, Main entry term, French
- état des résultats d'exploitation
1, record 1, French, %C3%A9tat%20des%20r%C3%A9sultats%20d%27exploitation
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- tableau des résultats d'exploitation 1, record 1, French, tableau%20des%20r%C3%A9sultats%20d%27exploitation
correct, masculine noun
- compte d'exploitation 1, record 1, French, compte%20d%27exploitation
correct, masculine noun, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Tableau ou état financier présentant un sommaire des produits et des charges d'exploitation de la période. 1, record 1, French, - %C3%A9tat%20des%20r%C3%A9sultats%20d%27exploitation
Record number: 1, Textual support number: 1 OBS
état des résultats : sociétés d'État. 1, record 1, French, - %C3%A9tat%20des%20r%C3%A9sultats%20d%27exploitation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Documentos comerciales y administrativos
- Contabilidad general
- Finanzas
Record 1, Main entry term, Spanish
- cuenta de explotación
1, record 1, Spanish, cuenta%20de%20explotaci%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
Recoge los flujos reales originados por la gestión normal de la empresa, principalmente la variación de existencias, y las cuentas de compras y gastos, y de ventas e ingresos. 1, record 1, Spanish, - cuenta%20de%20explotaci%C3%B3n
Record number: 1, Textual support number: 1 OBS
cuenta de explotación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - cuenta%20de%20explotaci%C3%B3n
Record 2 - internal organization data 2003-05-28
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- trading account
1, record 2, English, trading%20account
correct, Great Britain
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A financial statement which shows the revenue from sales, the cost of those sales and the gross profit arising during a given accounting period. 2, record 2, English, - trading%20account
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- compte d'exploitation
1, record 2, French, compte%20d%27exploitation
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Compte dans lequel figurent, pour un exercice, les produits et les charges permettant de déterminer la marge bénéficiaire brute. 1, record 2, French, - compte%20d%27exploitation
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- cuenta de explotación
1, record 2, Spanish, cuenta%20de%20explotaci%C3%B3n
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2003-02-11
Record 3, English
Record 3, Subject field(s)
- National Accounting
- National and International Economics
- Economic Planning
Record 3, Main entry term, English
- generation of income account
1, record 3, English, generation%20of%20income%20account
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
The generation of income account shows the origin of the primary incomes from resident producers. It contains only one item of the resources side, namely value added, the balancing item brought forward from production account. The components of value added appear on the uses side. They are: compensation of employees, taxes on production and imports, subsidies ... and operating surplus/mixed gross (net). The last item is the balancing item, which can be measured gross or net. Like the production account, the generation of income account can be compiled for institutional units and sectors as well as for establishments and industries. 1, record 3, English, - generation%20of%20income%20account
Record 3, French
Record 3, Domaine(s)
- Comptabilité nationale
- Économie nationale et internationale
- Planification économique
Record 3, Main entry term, French
- compte d'exploitation
1, record 3, French, compte%20d%27exploitation
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- compte d'exploitation du revenu primaire 1, record 3, French, compte%20d%27exploitation%20du%20revenu%20primaire
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Le compte d'exploitation décrit le partage de la valeur générée par l'activité de production du secteur ou du sous-secteur considéré (ou branche) entre les différents facteurs de production et les Administrations publiques. Il enregistre en ressources la valeur ajoutée et en emplois : la rémunération des salariés en contrepartie du travail effectué par les travailleurs en tant que salariés; les impôts (moins les subventions) liés à la production non compris les impôts (moins les subventions) sur les produits; l'excédent brut d'exploitation qui constitue le solde du compte et correspond à la rémunération du facteur capital utilisé dans la production. 1, record 3, French, - compte%20d%27exploitation
Record 3, Spanish
Record 3, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
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: