TERMIUM Plus®

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

PRE-TAX ACCOUNTING INCOME [1 record]

Record 1 2006-09-08

English

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

The amount used as the base for calculating corporate income tax expense for financial statement purposes in a situation in which an item of revenue or expense is recognized in one particular accounting period in accordance with generally accepted accounting principles and in another accounting period in compliance with income tax rules. It is the income for the period including discontinued operations and extraordinary items (and before the provision for income taxes), adjusted by those items that are permanently non-taxable or non-deductible for income tax purposes.

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
  • Gestion budgétaire et financière
DEF

Dans un contexte où les règles comptables et les règles fiscales sont différentes, résultat de la période avant déduction de la charge d'impôts (ou de l'économie d'impôts), qui sert de point de départ au calcul du résultat fiscal.

OBS

Le terme «résultat comptable», tout comme l'anglais «accounting income», peut s'utiliser tant dans le cas d'un bénéfice que d'une perte. Le terme «bénéfice comptable» n'est synonyme du précédent que lorsque le résultat est positif.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Sistema tributario
  • Gestión presupuestaria y financiera
DEF

Ingreso determinado para efectos contables, antes de la deducción del impuesto sobre la renta.

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Works and Government Services Canada, 2020
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: