TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
IMPUTED INTEREST [4 records]
Record 1 - internal organization data 2007-03-19
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- imputed interest
1, record 1, English, imputed%20interest
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Imputed interest is interest that would be owing to you if interest were paid on money deposited to lease a passenger vehicle. You calculate imputed interest for leasing costs on a passenger vehicle only if all the following apply: one or more deposits were made for the leased passenger the deposit is, or the deposits are, refundable; and the total of the deposits is more than $1,000. 1, record 1, English, - imputed%20interest
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- intérêt gagné
1, record 1, French, int%C3%A9r%C3%AAt%20gagn%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
L'intérêt gagné est l'intérêt qui peut vous être payable lorsque vous faites des dépôts pour louer une voiture de tourisme. Vous devez calculer l'intérêt gagné si vous remplissez toutes les conditions suivantes : vous avez fait un ou plusieurs dépôts pour la voiture de le ou les dépôts vous sont remboursables; le total des dépôts dépasse 1 000 $. 1, record 1, French, - int%C3%A9r%C3%AAt%20gagn%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-02-17
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- imputed interest
1, record 2, English, imputed%20interest
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- implicit interest 2, record 2, English, implicit%20interest
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The difference between the face amount and the present value of a promise. 3, record 2, English, - imputed%20interest
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- intérêts théoriques
1, record 2, French, int%C3%A9r%C3%AAts%20th%C3%A9oriques
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- intérêts implicites 1, record 2, French, int%C3%A9r%C3%AAts%20implicites
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Intérêts attribués aux créances, dettes et billets à long ou moyen terme qui ne comportent aucune mention quant à l'intérêt ou qui portent intérêt à un taux anormalement faible. 1, record 2, French, - int%C3%A9r%C3%AAts%20th%C3%A9oriques
Record 2, Key term(s)
- intérêt théorique
- intérêt implicite
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1998-11-13
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- imputed interest
1, record 3, English, imputed%20interest
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- implicit interest 2, record 3, English, implicit%20interest
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An estimated or imputed cost of money or other form of investment often stated as a rate of return relative to some asset or investment base. 1, record 3, English, - imputed%20interest
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- intérêts théoriques
1, record 3, French, int%C3%A9r%C3%AAts%20th%C3%A9oriques
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- intérêts implicites 1, record 3, French, int%C3%A9r%C3%AAts%20implicites
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Intérêts afférents à des fonds que l'entité a à sa disposition, et qu'elle comptabilise à titre de frais financiers ou qu'elle incorpore au coût d'un immeuble. 1, record 3, French, - int%C3%A9r%C3%AAts%20th%C3%A9oriques
Record number: 3, Textual support number: 1 OBS
Ces intérêts ne donnant lieu à aucune dette pour l'entité, ils sont portés, en contrepartie, dans un compte de produits financiers. 1, record 3, French, - int%C3%A9r%C3%AAts%20th%C3%A9oriques
Record 3, Key term(s)
- intérêt théorique
- intérêt implicite
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
Record 3, Main entry term, Spanish
- interés imputado
1, record 3, Spanish, inter%C3%A9s%20imputado
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- interés atribuido 1, record 3, Spanish, inter%C3%A9s%20atribuido
masculine noun
Record 3, Textual support, Spanish
Record 4 - internal organization data 1997-01-14
Record 4, English
Record 4, Subject field(s)
- Cost Accounting
Record 4, Main entry term, English
- imputed interest
1, record 4, English, imputed%20interest
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- implicit interest 2, record 4, English, implicit%20interest
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
A capital has an opportunity alternative cost which is called imputed interest; that is, if the capital had not been invested in the business, it would have provided the firm with some other income. 3, record 4, English, - imputed%20interest
Record 4, French
Record 4, Domaine(s)
- Comptabilité analytique
Record 4, Main entry term, French
- intérêts supplétifs
1, record 4, French, int%C3%A9r%C3%AAts%20suppl%C3%A9tifs
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- intérêts théoriques 1, record 4, French, int%C3%A9r%C3%AAts%20th%C3%A9oriques
correct, masculine noun
- intérêts implicites 1, record 4, French, int%C3%A9r%C3%AAts%20implicites
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Intérêts sur le capital investi que l'on n'enregistre pas en comptabilité générale, mais dont il convient de tenir compte en comptabilité analytique pour prendre certaines décisions. 1, record 4, French, - int%C3%A9r%C3%AAts%20suppl%C3%A9tifs
Record 4, Key term(s)
- intérêt supplétif
- intérêt théorique
- intérêt implicite
Record 4, Spanish
Record 4, Textual support, Spanish
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