TERMIUM Plus®

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INTERET SUPPLETIF [1 record]

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Alphabetical list of terms

Record 1 1997-01-14

English

Subject field(s)
  • Cost Accounting
CONT

A capital has an opportunity alternative cost which is called imputed interest; that is, if the capital had not been invested in the business, it would have provided the firm with some other income.

French

Domaine(s)
  • Comptabilité analytique
DEF

Intérêts sur le capital investi que l'on n'enregistre pas en comptabilité générale, mais dont il convient de tenir compte en comptabilité analytique pour prendre certaines décisions.

Key term(s)
  • intérêt supplétif
  • intérêt théorique
  • intérêt implicite

Spanish

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