TERMIUM Plus®

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

CASH DISCOUNT [2 records]

Record 1 2016-10-24

English

Subject field(s)
  • Market Prices
  • Cost Accounting
  • Foreign Trade
DEF

A reduction of debt granted by a creditor in consideration of payment within a prescribed time.

OBS

cash discount: term standardized by the Canadian General Standards Board (CGSB).

Key term(s)
  • discount for cash

French

Domaine(s)
  • Prix (Commercialisation)
  • Comptabilité analytique
  • Commerce extérieur
DEF

Réduction de prix consentie par le vendeur à un client qui règle, avant l'expiration d'une période déterminée, une dette née à l'occasion de l'achat de marchandises ou de services. Cette réduction de prix a souvent pour but d'inciter le débiteur à régler rapidement sa dette.

Key term(s)
  • escompte de caisse au comptant
  • escompte-intérêt

Spanish

Campo(s) temático(s)
  • Precios (Comercialización)
  • Contabilidad de costos
  • Comercio exterior
Save record 1

Record 2 1991-06-27

English

Subject field(s)
  • Taxation
DEF

Under the FST system, cash discounts constitute deductions from sale price for tax calculation purpose.

French

Domaine(s)
  • Fiscalité
OBS

Terme et équivalent utilisés dans la documentation portant sur la taxe sur les produits et services.

Spanish

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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