TERMIUM Plus®

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Record 1 2004-11-02

English

Subject field(s)
  • Government Accounting
  • Special-Language Phraseology
DEF

A financial claim acquired by making a payment to an outside entity. Such claims are normally repayable without interest and are of a short-term nature. However, in certain cases, advances can be repayable over several years, with interest, according to a predetermined agreed repayment schedule.

OBS

Advances should not be confused with advance payments on contracts or accountable advances. The term "advance" applies only to transactions authorized under non-budgetary appropriations.

OBS

Used in the expression "loans, investments and advances".

PHR

issue, make, recover an advance.

PHR

custodian, holder of an advance.

French

Domaine(s)
  • Comptabilité publique
  • Phraséologie des langues de spécialité
DEF

Créance résultant d'un paiement versé à un tiers. En général, les avances sont remboursables sans intérêt et consenties à court terme, mais il arrive que le remboursement s'effectue sur plusieurs années et avec intérêt selon un calendrier préétabli.

OBS

Ne pas confondre l'avance avec l'avance sur marché public ou avec l'avance à justifier. Le terme «avance» ne s'applique qu'aux opérations autorisées en vertu de crédits non budgétaires.

OBS

Utilisé dans l'expression «prêts, placements et avances.

PHR

émettre, verser, recouvrer une avance

PHR

dépositaire, détenteur d'une avance

Spanish

Campo(s) temático(s)
  • Contabilidad pública
  • Fraseología de los lenguajes especializados
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