TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUED INCOME [2 records]
Record 1 - internal organization data 2008-03-07
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- accrued revenue
1, record 1, English, accrued%20revenue
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accrued income 2, record 1, English, accrued%20income
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Revenue that has been earned in an accounting period but for which there is no enforceable claim in that accounting period against the party for whom the service was rendered. 3, record 1, English, - accrued%20revenue
Record number: 1, Textual support number: 1 OBS
[Accrued revenue] arises from the sale of services (including the use of money) that at the date of accounting have been only partly performed, are not yet billable and have not been paid for. 3, record 1, English, - accrued%20revenue
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- produit constaté par régularisation
1, record 1, French, produit%20constat%C3%A9%20par%20r%C3%A9gularisation
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- produit couru 1, record 1, French, produit%20couru
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Produit imputable à la période en fonction du temps écoulé ou au fur et à mesure de la prestation d'un service, et conférant un droit qui ne pourra être exercé qu'ultérieurement. 1, record 1, French, - produit%20constat%C3%A9%20par%20r%C3%A9gularisation
Record number: 1, Textual support number: 1 OBS
Ce produit qui est pris en compte dans les résultats de la période fait l'objet d'une écriture de régularisation en fin de période même s'il n'y a eu qu'exécution partielle du service considéré et qu'il n'y a encore eu ni facturation ni rentrée de fonds. 1, record 1, French, - produit%20constat%C3%A9%20par%20r%C3%A9gularisation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2003-01-13
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- accrued income
1, record 2, English, accrued%20income
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- income accrued 2, record 2, English, income%20accrued
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Accrued income is income earned during a particular accounting period but not actually received during that period (sales commissions, interest, rent, etc.). 3, record 2, English, - accrued%20income
Record number: 2, Textual support number: 2 CONT
Book value tracks the cost plus the income accrued but not paid. 2, record 2, English, - accrued%20income
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- revenu accumulé
1, record 2, French, revenu%20accumul%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La valeur comptable représente le coût de l'obligation plus le revenu accumulé, mais non payé. 1, record 2, French, - revenu%20accumul%C3%A9
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- ingreso devengado
1, record 2, Spanish, ingreso%20devengado
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- ingreso acumulado 1, record 2, Spanish, ingreso%20acumulado
correct, masculine noun
- renta acumulada 2, record 2, Spanish, renta%20acumulada
correct, feminine noun
Record 2, Textual support, Spanish
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