TERMIUM Plus®

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TAUX COUVERTURE CHARGES FINANCIERES [1 record]

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Alphabetical list of terms

Record 1 2015-04-24

English

Subject field(s)
  • Accounting
  • Financial and Budgetary Management

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière
CONT

Encore appelé l'enveloppe des bénéfices, ce taux représente le rapport des bénéfices avant impôts et charges financières aux charges financières. Les charges financières prises en considération sont les suivantes : - charges d'emprunt sur les émissions d'obligations et emprunts bancaires; - charges de location engendrées par les contrats de leasing.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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