TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DETTES COURT TERME [1 record]
Record 1 - internal organization data 2003-09-05
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial and Budgetary Management
- Loans
Record 1, Main entry term, English
- current liabilities
1, record 1, English, current%20liabilities
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- short-term liabilities 2, record 1, English, short%2Dterm%20liabilities
plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... amounts payable within one year from the date of the balance sheet or within the normal operating cycle, where this is longer than a year .... 3, record 1, English, - current%20liabilities
Record number: 1, Textual support number: 1 OBS
current liabilities: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 1, English, - current%20liabilities
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
- Prêts et emprunts
Record 1, Main entry term, French
- passif à court terme
1, record 1, French, passif%20%C3%A0%20court%20terme
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- dettes à court terme 1, record 1, French, dettes%20%C3%A0%20court%20terme
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des éléments de passif à court terme, c'est-à-dire les obligations dont l'entité devra s'acquitter au cours du prochain exercice. 1, record 1, French, - passif%20%C3%A0%20court%20terme
Record number: 1, Textual support number: 1 OBS
Les obligations normalement considérées à court terme sont exclues du passif à court terme dans la mesure où elles font l'objet d'accords contractuels en vertu desquels le remboursement ne se fera pas à partir des éléments de l'actif à court terme. 1, record 1, French, - passif%20%C3%A0%20court%20terme
Record number: 1, Textual support number: 2 OBS
Les dettes qui deviennent échues ou immédiatement exigibles constituent le «passif exigible», appelé aussi «exigibilités». 1, record 1, French, - passif%20%C3%A0%20court%20terme
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Gestión presupuestaria y financiera
- Préstamos
Record 1, Main entry term, Spanish
- pasivo circulante
1, record 1, Spanish, pasivo%20circulante
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- pasivo corriente 2, record 1, Spanish, pasivo%20corriente
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Parte del pasivo que vence antes de un año. Incluye proveedores, Hacienda Pública, Seguridad Social y acreedores bancarios o varios a corto plazo. 3, record 1, Spanish, - pasivo%20circulante
Record number: 1, Textual support number: 1 OBS
pasivo circulante: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - pasivo%20circulante
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