TERMIUM Plus®

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accruals deferred credits [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1986-12-12

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

les produits reçus avant la date de clôture du bilan, mais imputables à un exercice ultérieur, ainsi que les charges qui, se rapportant à l'exercice, ne seront payées qu'au cours d'un exercice ultérieur. Les Etats membres peuvent cependant prévoir que lesdites charges figurent parmi les dettes; lorsqu'elles sont d'une certaine importance, elles doivent être explicitées dans l'annexe.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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