TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EQUITY ACCOUNT [2 records]
Record 1 - internal organization data 2017-09-07
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Investment
Record 1, Main entry term, English
- capital account
1, record 1, English, capital%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- equity account 2, record 1, English, equity%20account
correct
- owner's equity account 3, record 1, English, owner%27s%20equity%20account
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An account for part or all of the owners' equity, often limited to that portion of the owners' equity that is deemed to be permanent. 4, record 1, English, - capital%20account
Record number: 1, Textual support number: 1 CONT
Owner's equity is shown ... on the right side of the accounting equation and on the right side of the balance sheet. Therefore, the owner's equity account increases on the credit side ... and decreases on the debit side. 3, record 1, English, - capital%20account
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Investissements et placements
Record 1, Main entry term, French
- compte capital
1, record 1, French, compte%20capital
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- compte de capital 1, record 1, French, compte%20de%20capital
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Compte dans lequel figurent les capitaux investis, le plus souvent en permanence, dans l'entité. 1, record 1, French, - compte%20capital
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Inversiones
Record 1, Main entry term, Spanish
- cuenta de capital
1, record 1, Spanish, cuenta%20de%20capital
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1987-06-03
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- equity account for
1, record 2, English, equity%20account%20for
verb
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Teck Corporation intends to equity account for its Cominco holdings beginning January 1st. 1, record 2, English, - equity%20account%20for
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- comptabiliser à la valeur de consolidation 1, record 2, French, comptabiliser%20%C3%A0%20la%20valeur%20de%20consolidation
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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