TERMIUM Plus®

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

GROSS CASH FLOW [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-07-23

English

Subject field(s)
  • Financial Accounting
  • Productivity and Profitability
DEF

... the gross profit (after payment of fixed interest) plus depreciation provisions in any trading period, i.e. that sum of money which is available for investment, dividends or payment of taxes.

French

Domaine(s)
  • Comptabilité générale
  • Productivité et rentabilité
DEF

[...] bénéfice d'exploitation avant dotation aux comptes d'amortissement et de provisions pour dépréciation, c'est-à-dire le surplus monétaire issu de l'exploitation avant toute affectation.

OBS

La notion de «cash flow brut» (avant impôts) est européenne et non utilisée aux États-Unis.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Productividad y rentabilidad
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