TERMIUM Plus®

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

CAPITAL ACQUISITION REPAYMENT CYCLE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2010-04-28

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Partie du système comptable d'une entité où sont regroupés l'ensemble des activités et des opérations relatives au financement par capitaux propres et emprunts, ainsi que les comptes qui s'y rattachent, afin d'en faciliter l'analyse et le contrôle.

CONT

Le cycle de financement à long terme recouvre la séquence d'opérations suivante : recherche et obtention des capitaux nécessaires à l'exploitation de l'entreprise, versement des intérêts ou des dividendes, et remboursement de capital.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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