TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PREPAYMENTS [2 records]
Record 1 - internal organization data 2009-03-26
Record 1, English
Record 1, Subject field(s)
- Finance
Record 1, Main entry term, English
- prepayment
1, record 1, English, prepayment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
"prepayments", in relation to a plan, means that part of the special payments that exceeded the special payments required under this Regulation as it read before the Regulation date and that were paid by the employer before the Regulation date with respect to the going concern unfunded liability but that were not applied by the employer before the Regulation date ..., but no special payments by the employer that were included in the calculation of the initial solvency balance of the plan shall be included in prepayments. 1, record 1, English, - prepayment
Record 1, Key term(s)
- prepayments
Record 1, French
Record 1, Domaine(s)
- Finances
Record 1, Main entry term, French
- paiement anticipé
1, record 1, French, paiement%20anticip%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[Le] «paiement anticipé» à l'égard d'un régime, s'entend de la partie des paiements spéciaux qui a dépassé les paiements spéciaux exigés par le présent règlement, tel qu'il existait avant la date du Règlement, et que l'employeur a versée avant cette date relativement au passif à long terme non capitalisé, mais qu'il n'a pas imputée [...] Toutefois, aucun paiement spécial fait par l'employeur et inclus dans le calcul du solde de solvabilité initial du régime ne doit être inclus dans un paiement anticipé. 1, record 1, French, - paiement%20anticip%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-09-26
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Taxation
Record 2, Main entry term, English
- prepaid expenses
1, record 2, English, prepaid%20expenses
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- prepayments 2, record 2, English, prepayments
correct
- short-term prepayments 3, record 2, English, short%2Dterm%20prepayments
correct
- short term prepayments 4, record 2, English, short%20term%20prepayments
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A short-term expense prepayment; an expenditure, other than an outlay for inventory or a capital expenditure, which is expected to yield its benefits in the near future and meanwhile is carried forward to be charged to expense in the near future. 5, record 2, English, - prepaid%20expenses
Record number: 2, Textual support number: 1 OBS
See related term: deferred charge. 6, record 2, English, - prepaid%20expenses
Record number: 2, Textual support number: 2 OBS
Source: Income Tax Act, section 18(9). 7, record 2, English, - prepaid%20expenses
Record 2, Key term(s)
- prepaid expense
- prepayment
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 2, Main entry term, French
- charges payées d'avance
1, record 2, French, charges%20pay%C3%A9es%20d%27avance
correct, feminine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- frais payés d'avance 2, record 2, French, frais%20pay%C3%A9s%20d%27avance
correct, masculine noun, plural
- charges constatées d'avance 3, record 2, French, charges%20constat%C3%A9es%20d%27avance
correct, see observation, feminine noun, plural
- dépenses payées d'avance 4, record 2, French, d%C3%A9penses%20pay%C3%A9es%20d%27avance
correct, feminine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dépenses engagées en vue de s'assurer un avantage à brève échéance. Le plus souvent, elles ont été payées avant que l'avantage en soit tiré, sinon on parle plutôt de charges constatées d'avance. Ces dépenses, qui doivent figurer à l'actif, sont subséquemment passées en charges, le plus souvent au moyen d'une écriture de régularisation. 3, record 2, French, - charges%20pay%C3%A9es%20d%27avance
Record number: 2, Textual support number: 1 CONT
Les charges payées d'avance, qui ne comprennent pas les dépenses en immobilisations ou les achats de marchandises, représentent généralement des services à recevoir et constituent, en un sens, des créances en nature. 3, record 2, French, - charges%20pay%C3%A9es%20d%27avance
Record number: 2, Textual support number: 1 OBS
Le terme «dépenses payées d'avance» est tiré de l'article 18(9) de la Loi de l'impôt sur le revenu. 5, record 2, French, - charges%20pay%C3%A9es%20d%27avance
Record 2, Key term(s)
- charge payée d'avance
- frais payé d'avance
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Sistema tributario
Record 2, Main entry term, Spanish
- gastos anticipados
1, record 2, Spanish, gastos%20anticipados
correct, masculine noun, plural
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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