TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BIEN INCORPOREL [3 records]
Record 1 - internal organization data 2024-04-03
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- intangible asset
1, record 1, English, intangible%20asset
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A capital asset that lacks physical substance, e.g. goodwill, patents, copyrights, trademarks, leaseholds, mineral rights. 2, record 1, English, - intangible%20asset
Record number: 1, Textual support number: 1 OBS
Compare with "tangible asset". 3, record 1, English, - intangible%20asset
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- immobilisation incorporelle
1, record 1, French, immobilisation%20incorporelle
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- bien incorporel 2, record 1, French, bien%20incorporel
correct, masculine noun
- élément d'actif incorporel 3, record 1, French, %C3%A9l%C3%A9ment%20d%27actif%20incorporel
correct, masculine noun
- actif incorporel 4, record 1, French, actif%20incorporel
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur immobilisée qui n'a pas d'existence physique, par exemple les brevets d'invention, les droits d'auteur, les marques de commerce, les droits miniers, les procédés secrets de fabrication, les frais de premier établissement, les frais de développement capitalisés et l'écart d'acquisition. 3, record 1, French, - immobilisation%20incorporelle
Record number: 1, Textual support number: 1 OBS
En droit, il existe des biens immatériels, par exemple les créances et les titres, qui ne constituent pas en comptabilité des éléments d'actif incorporel. En Belgique, les frais de premier établissement ne constituent pas des immobilisations incorporelles et ils doivent faire l'objet d'une rubrique distincte dans le bilan. 3, record 1, French, - immobilisation%20incorporelle
Record number: 1, Textual support number: 2 OBS
immobilisation incorporelle : terme retenu par la Commission de terminologie et de néologie économique et financière du gouvernement français. 5, record 1, French, - immobilisation%20incorporelle
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- activo intangible
1, record 1, Spanish, activo%20intangible
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- activo inmaterial 2, record 1, Spanish, activo%20inmaterial
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Activo cuyo valor reside en los derechos que su posesión confiere al propietario, y que no representa una reclamación contra un individuo o un negocio. Ejemplo de activos intangibles en el balance son los derechos de propiedad literaria, los arrendamientos, las mejoras a los arrendamientos, las franquicias, las patentes, las marcas de fábrica, las fórmulas, las licencias, los gastos de organización y el crédito mercantil. 1, record 1, Spanish, - activo%20intangible
Record number: 1, Textual support number: 1 OBS
activo inmaterial: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - activo%20intangible
Record 2 - internal organization data 2013-02-19
Record 2, English
Record 2, Subject field(s)
- PAJLO
- Property Law (common law)
Record 2, Main entry term, English
- incorporeal property
1, record 2, English, incorporeal%20property
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
That which has no physical existence. Intangible property, a right, such as a chose in action. (Cartwright, 1972, p. 466) 1, record 2, English, - incorporeal%20property
Record 2, French
Record 2, Domaine(s)
- PAJLO
- Droit des biens et de la propriété (common law)
Record 2, Main entry term, French
- bien incorporel
1, record 2, French, bien%20incorporel
correct, masculine noun, standardized
Record 2, Abbreviations, French
Record 2, Synonyms, French
- propriété incorporelle 1, record 2, French, propri%C3%A9t%C3%A9%20incorporelle
correct, feminine noun, standardized
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
bien incorporel; propriété incorporelle : termes normalisés par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO). 2, record 2, French, - bien%20incorporel
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2003-12-11
Record 3, English
Record 3, Subject field(s)
- General Vocabulary
- Environmental Economics
Record 3, Main entry term, English
- intangible
1, record 3, English, intangible
correct, noun
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
E.g. human life, cultural objects or ecosystems. 2, record 3, English, - intangible
Record 3, French
Record 3, Domaine(s)
- Vocabulaire général
- Économie environnementale
Record 3, Main entry term, French
- bien incorporel
1, record 3, French, bien%20incorporel
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- bien intangible 2, record 3, French, bien%20intangible
correct, masculine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Vocabulario general
- Economía del medio ambiente
Record 3, Main entry term, Spanish
- bien intangible
1, record 3, Spanish, bien%20intangible
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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