TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ELEMENTS ACTIF [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-10

English

Subject field(s)
  • Financial Accounting
DEF

The aggregate of the financial claims acquired by an entity on outside organizations and individuals, cash, goods, prepaid expenses, land, buildings, machinery, and other resources of an entity.

PHR

Disclosure, display, disposal of assets.

PHR

Dispose of assets.

French

Domaine(s)
  • Comptabilité générale
DEF

Ensemble composé des créances acquises sur des tiers, de l'encaisse, des stocks, des frais payés d'avance, des immobilisations et des autres ressources d'une entité.

OBS

L'emploi du mot «actif» au singulier comme collectif pour désigner l'ensemble des éléments d'actif est en usage depuis fort longtemps, alors que l'emploi du mot «actifs» au pluriel pour désigner des éléments ou un regroupement d"éléments de cet ensemble est plus récent et va croissant.

PHR

Divulgation, présentation, aliénation de l'actif.

PHR

Aliéner l'actif.

Spanish

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