TERMIUM Plus®

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

DEFERRED INCOME [1 record]

Record 1 2007-11-06

English

Subject field(s)
  • Financial Accounting
DEF

An amount received or recorded as receivable but not yet earned and meanwhile carried forward to be taken into income in future periods.

OBS

For example: income derived from dividends, interest or rents.

French

Domaine(s)
  • Comptabilité générale
DEF

Produit perçu ou comptabilisé avant que les prestations ou fournitures le justifiant aient été effectuées ou fournies, et qui figure au passif du bilan jusqu'à son rattachement à la période au cours de laquelle les prestations ou fournitures se réaliseront.

OBS

Dans ce cas, l'entité a, en un sens, une «dette en nature».

Spanish

Campo(s) temático(s)
  • Contabilidad general
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