TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
unité de compte [4 records]
Record 1 - internal organization data 2020-01-02
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- accounting unit
1, record 1, English, accounting%20unit
correct, NATO, standardized
Record 1, Abbreviations, English
- AU 2, record 1, English, AU
correct, NATO, standardized
Record 1, Synonyms, English
- accounting entity 3, record 1, English, accounting%20entity
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An organization or a component thereof for which an individual set of accounts is maintained. 4, record 1, English, - accounting%20unit
Record number: 1, Textual support number: 1 OBS
accounting unit: designation extracted from the "Glossaire de l'économie" with the authorization of the Organisation for Economic Co-operation and Development. 5, record 1, English, - accounting%20unit
Record number: 1, Textual support number: 2 OBS
accounting unit; AU: designations standardized by NATO. 5, record 1, English, - accounting%20unit
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- unité de compte
1, record 1, French, unit%C3%A9%20de%20compte
correct, feminine noun, NATO, standardized
Record 1, Abbreviations, French
- UC 2, record 1, French, UC
correct, feminine noun, NATO, standardized
Record 1, Synonyms, French
- unité comptable 3, record 1, French, unit%C3%A9%20comptable
correct, feminine noun
- section comptable 4, record 1, French, section%20comptable
correct, feminine noun
- division comptable 4, record 1, French, division%20comptable
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Composante (filiale, division, succursale, branche d'activité ou autre section) d'une entité, pour laquelle on tient une comptabilité distincte, ou plus particulièrement dont on isole les coûts et, dans certains cas, les produits et les ressources, pour un meilleur contrôle et une meilleure évaluation du rendement obtenu. 4, record 1, French, - unit%C3%A9%20de%20compte
Record number: 1, Textual support number: 1 OBS
unité de compte; unité comptable : désignations extraites du Glossaire de l'économie et reproduites avec l'autorisation de l'Organisation de coopération et développement économiques. 5, record 1, French, - unit%C3%A9%20de%20compte
Record number: 1, Textual support number: 2 OBS
unité de compte; UC : désignations normalisées par l'OTAN. 5, record 1, French, - unit%C3%A9%20de%20compte
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- unidad de cuenta
1, record 1, Spanish, unidad%20de%20cuenta
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-01-03
Record 2, English
Record 2, Subject field(s)
- Currency and Foreign Exchange
- Foreign Trade
Record 2, Main entry term, English
- unit of account
1, record 2, English, unit%20of%20account
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
[A] theoretical currency used to establish prices in certain business and international transactions. 2, record 2, English, - unit%20of%20account
Record number: 2, Textual support number: 1 CONT
Money, as a unit of account, enables us to express the exchange value of commodities and services by their prices. 3, record 2, English, - unit%20of%20account
Record number: 2, Textual support number: 1 OBS
[A unit of account is] used as a concept rather than an actual type of currency. 2, record 2, English, - unit%20of%20account
Record number: 2, Textual support number: 2 OBS
unit of account: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 2, English, - unit%20of%20account
Record number: 2, Textual support number: 3 OBS
unit of account: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 4, record 2, English, - unit%20of%20account
Record 2, French
Record 2, Domaine(s)
- Politique monétaire et marché des changes
- Commerce extérieur
Record 2, Main entry term, French
- unité de compte
1, record 2, French, unit%C3%A9%20de%20compte
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Monnaie idéale pour fixer le prix des transactions commerciales et internationales. Son existence est limitée au concept. 2, record 2, French, - unit%C3%A9%20de%20compte
Record number: 2, Textual support number: 1 CONT
La monnaie fournit une unité de compte indispensable au fonctionnement de l'économie pour comparer entre elles les valeurs des différents biens et services. 3, record 2, French, - unit%C3%A9%20de%20compte
Record number: 2, Textual support number: 1 OBS
unité de compte : définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial. 4, record 2, French, - unit%C3%A9%20de%20compte
Record number: 2, Textual support number: 2 OBS
unité de compte : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 4, record 2, French, - unit%C3%A9%20de%20compte
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Política monetaria y mercado de cambios
- Comercio exterior
Record 2, Main entry term, Spanish
- unidad de cuenta
1, record 2, Spanish, unidad%20de%20cuenta
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Moneda ideal que sirve para fijar los precios en algunas transacciones comerciales e internacionales. No existe en la realidad más que como concepto. 2, record 2, Spanish, - unidad%20de%20cuenta
Record number: 2, Textual support number: 1 OBS
Definición extraída del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 2, Spanish, - unidad%20de%20cuenta
Record 3 - internal organization data 2000-07-24
Record 3, English
Record 3, Subject field(s)
- Annuities (Insurance)
- Insurance
Record 3, Main entry term, English
- accumulation unit
1, record 3, English, accumulation%20unit
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- unit of accumulation 2, record 3, English, unit%20of%20accumulation
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
In variable annuities, the payments into the fund (the periodic purchase price) are recorded in accumulation units analogous to shares of stock and the value of these units changes as the market values of the equities owned by the fund change. Payment to the annuitant is then made in annuity units whose value changes with the market value of the equities. 3, record 3, English, - accumulation%20unit
Record 3, French
Record 3, Domaine(s)
- Rentes (Assurances)
- Assurances
Record 3, Main entry term, French
- unité de compte
1, record 3, French, unit%C3%A9%20de%20compte
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
En assurance-vie, la société peut prendre comme référence pour évaluer les garanties et généralement les cotisations du contrat, une valeur qui porte le nom d'unité de compte. Cette valeur de référence est en général constituée d'actions de sociétés d'investissement [...], ou de parts ou actions de sociétés immobilières. Le capital (ou la rente), qui est versé par l'assureur soit en cas de décès, soit à l'échéance du contrat, correspond alors à la valeur en francs des unités de compte acquises à la date. 2, record 3, French, - unit%C3%A9%20de%20compte
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1998-07-31
Record 4, English
Record 4, Subject field(s)
- Financial and Budgetary Management
- Economic Planning
Record 4, Main entry term, English
- numeraire
1, record 4, English, numeraire
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The common measurement used as a unit of account. In project analysis, the unit that measures the objective being maximized. 2, record 4, English, - numeraire
Record 4, French
Record 4, Domaine(s)
- Gestion budgétaire et financière
- Planification économique
Record 4, Main entry term, French
- unité de compte
1, record 4, French, unit%C3%A9%20de%20compte
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- numéraire 2, record 4, French, num%C3%A9raire
masculine noun
Record 4, Textual support, French
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Planificación económica
Record 4, Main entry term, Spanish
- numerario
1, record 4, Spanish, numerario
masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- unidad de cuenta 1, record 4, Spanish, unidad%20de%20cuenta
feminine noun
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Es la medición común utilizada como unidad de cuenta. En el análisis de proyectos, es la unidad que mide el objetivo que está maximizándose. 2, record 4, Spanish, - numerario
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: