TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

amount due [1 record]

Record 1 2002-04-10

English

Subject field(s)
  • Accounting
  • Finance
  • Government Accounting
  • Customs and Excise
CONT

Contributions are paid under contractual arrangements. For a contribution payment to be recorded as a payable at year-end, the following conditions must be met: if the payment is a scheduled payment (i.e. the date and amount are specified in the contractual arrangement) the amount must be set up if it is due but unpaid by March 31; ...

OBS

Revenue Canada approves the expression "amount owing".

French

Domaine(s)
  • Comptabilité
  • Finances
  • Comptabilité publique
  • Douanes et accise
CONT

Les contributions sont versées aux termes d'accords contractuels. Pour qu'une contribution soit inscrite comme un créditeur à la fin de l'exercice, il faut répondre aux conditions suivantes : si le paiement est un paiement à date fixe, c'est-à-dire un paiement dont la date et le montant sont précisés dans l'accord contractuel, le montant doit être inscrit s'il est exigible mais impayé le 31 mars; [...]

OBS

montant dû, montant exigible : termes utilisés par Revenu Canada.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Finanzas
  • Contabilidad pública
  • Aduana e impuestos internos
DEF

Cantidad a la que se adquiere derecho por razón de algún trabajo, servicio u otro título.

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