TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
instalment method [2 records]
Record 1 - internal organization data 1999-02-18
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- instalment method
1, record 1, English, instalment%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of accounting that recognizes gross profit proportionately with actual cash collected on instalment sales. 2, record 1, English, - instalment%20method
Record number: 1, Textual support number: 1 OBS
Compare with "cost recovery method". 3, record 1, English, - instalment%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- méthode de la constatation en fonction des encaissements
1, record 1, French, m%C3%A9thode%20de%20la%20constatation%20en%20fonction%20des%20encaissements
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de la comptabilisation au prorata des encaissements 1, record 1, French, m%C3%A9thode%20de%20la%20comptabilisation%20au%20prorata%20des%20encaissements
correct, feminine noun
- constatation en fonction des encaissements 1, record 1, French, constatation%20en%20fonction%20des%20encaissements
correct, feminine noun
- comptabilisation au prorata des encaissements 1, record 1, French, comptabilisation%20au%20prorata%20des%20encaissements
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de constatation des produits tirés de la vente de marchandises à tempérament, qui consiste à comptabiliser la vente et les coûts s'y rapportant dans l'exercice de la vente, et à reporter la constatation de la marge bénéficiaire brute aux exercices dans lesquels des sommes sont recouvrées de l'acheteur. Cette méthode n'est utilisée que dans les cas où le recouvrement de la contrepartie n'est pas raisonnablement sûr. 1, record 1, French, - m%C3%A9thode%20de%20la%20constatation%20en%20fonction%20des%20encaissements
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1989-02-16
Record 2, English
Record 2, Subject field(s)
- Annuities (Insurance)
Record 2, Main entry term, English
- instalment method
1, record 2, English, instalment%20method
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The instalment method. Instead of paying the entire amount in one sum at retirement as in section (2), an alternative would be to pay this liability off in a series of instalments, either over a 5 year period preceding retirement or a 5 or 10 year period following retirement. 1, record 2, English, - instalment%20method
Record number: 2, Textual support number: 1 OBS
group insurance. 2, record 2, English, - instalment%20method
Record 2, French
Record 2, Domaine(s)
- Rentes (Assurances)
Record 2, Main entry term, French
- méthode des versements échelonnés
1, record 2, French, m%C3%A9thode%20des%20versements%20%C3%A9chelonn%C3%A9s
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La méthode des versements échelonnés. Au lieu de payer la totalité du montant en une fois lors du départ à la retraite, comme indiqué à la section 2, on peut également acquitter cette obligation au moyen d'une série de versements, répartie soit sur une période de 5 années avant le départ à la retraite, soit une période de 5 ou 10 années après le départ à la retraite. 1, record 2, French, - m%C3%A9thode%20des%20versements%20%C3%A9chelonn%C3%A9s
Record number: 2, Textual support number: 1 OBS
assurance collective. 2, record 2, French, - m%C3%A9thode%20des%20versements%20%C3%A9chelonn%C3%A9s
Record 2, Spanish
Record 2, Textual support, Spanish
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