TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 OBS

[The] special accounting status for banks is often criticized on the grounds that statutory accounting provisions allow banks to maintain hidden or secret reserves, and to use such reserves and other special accounting methods to smooth or normalize reported profits.  1, fiche 1, Anglais, - normalize

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

The terms "phantom profits" or "illusory profits" are often used in the context of inventory(but can also pertain to depreciation) during periods of rising costs. The amount of phantom or illusory profit is the difference between the profit reported using historical cost-as required by generally accepted accounting principles(GAAP)-and the profit that would have been reported if replacement cost had been used.  4, fiche 3, Anglais, - illusory%20profit

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 DEF

Profit résultant de l'application du modèle comptable fondé sur les coûts historiques lorsqu'en période d'inflation, les conditions économiques ont pour effet d'accroître artificiellement les coûts de remplacement.  1, fiche 3, Français, - profit%20fictif

Fiche 3,  Justifications,  Espagnol

Record number: 3, Textual support number: 1 DEF

Incremento monetario en el valor de un activo no realizado.  1, fiche 3, Espagnol, - ganancia%20en%20papel

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 DEF

A bank accounting item which includes shareholders’ equity adjusted for interim profits plus the appropriation for contingencies.  2, fiche 4, Anglais, - own%20funds

Record number: 4, Textual support number: 1 OBS

See the section "Guidelines" in CMFCB.  3, fiche 4, Anglais, - own%20funds

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 DEF

Poste de la comptabilité bancaire qui comprend l'avoir des actionnaires rajusté pour tenir compte des profits provisoires ainsi que des provisions pour éventualités.  2, fiche 4, Français, - fonds%20propres

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 CONT

The South African mining industry generally uses the appropriation method of accounting, which closely resembles cash flow accounting. It is based on the premise that mines have a finite life... The principle is adopted that members’ funds are invested in a wasting asset and the cost of mining assets over and above the initial capital is provided out of profits earned... This method is the generally accepted standard for the deep level gold mining industry in South Africa and is used for statutory and regulatory compliance.  2, fiche 5, Anglais, - appropriation%20accounting

Fiche 5,  Justifications,  Français

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 CONT

... The market still measures old economy companies on their accounting profits. But new economy companies are valued for their economic profits, recognizing the multi-year benefit of branding, marketing and R&D [research and development].  1, fiche 6, Anglais, - economic%20profits

Fiche 6,  Justifications,  Français

Record number: 6, Textual support number: 1 CONT

[...] Le marché juge les entreprises de la vieille économie sur la base de leurs bénéfices comptables tandis qu'il évalue les entreprises de la nouvelle économie sur leurs profits économiques, reconnaissant que la création de marques, la commercialisation et la recherche et le développement apportent des avantages sur plusieurs années.  1, fiche 6, Français, - profits%20%C3%A9conomiques

Fiche 6,  Justifications,  Espagnol

Fiche 7,  Justifications,  Anglais

Record number: 7, Textual support number: 1 OBS

The decentralized managers of industries could generally achieve [the production of any consumption good(...) up to the point where the full marginal cost of production(...) is just equal to the price] by seeking to maximize their net algebraic profits, measured in accounting points or actual dollars(...)  1, fiche 7, Anglais, - accounting%20point

Fiche 7,  Justifications,  Français

Fiche 7,  Justifications,  Espagnol