TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
LONG-TERM PREPAYMENT [1 record]
Record 1 - internal organization data 2007-05-15
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- deferred charge
1, record 1, English, deferred%20charge
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- deferred asset 2, record 1, English, deferred%20asset
correct
- deferred cost 3, record 1, English, deferred%20cost
correct
- deferred debit 2, record 1, English, deferred%20debit
correct
- deferred expense 4, record 1, English, deferred%20expense
correct
- long-term prepayment 2, record 1, English, long%2Dterm%20prepayment
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An expenditure, other than a capital expenditure, the benefit of which will extend over a period of years from the time of incurrence and meanwhile is carried forward to be charged to expense in future periods. 5, record 1, English, - deferred%20charge
Record number: 1, Textual support number: 1 OBS
See related term: prepaid expenses. 6, record 1, English, - deferred%20charge
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- charge reportée
1, record 1, French, charge%20report%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- frais reportés 2, record 1, French, frais%20report%C3%A9s
correct, see observation, masculine noun, plural
- charge constatée d'avance 3, record 1, French, charge%20constat%C3%A9e%20d%27avance
correct, feminine noun
- frais à long terme payés d'avance 4, record 1, French, frais%20%C3%A0%20long%20terme%20pay%C3%A9s%20d%27avance
correct, masculine noun, plural
- charge à répartir sur plusieurs exercices 2, record 1, French, charge%20%C3%A0%20r%C3%A9partir%20sur%20plusieurs%20exercices
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dépense autre qu'une dépense en capital qui, plutôt qu'être passée en charges dans l'exercice au cours duquel elle est effectuée, est portée à l'actif en raison des avantages qu'elle est censée procurer à l'entité durant un certain nombre d'exercices futurs et figure dans le bilan jusqu'à répartition complète entre les exercices considérés. 2, record 1, French, - charge%20report%C3%A9e
Record number: 1, Textual support number: 1 OBS
Dans un sens large, le terme «frais reportés» peut englober les frais d'établissement et certaines immobilisations incorporelles comme les frais de développement capitalisés. Tous ces éléments, qui ne constituent pas à proprement parler des valeurs actives mais des charges à imputer aux exercices futurs, figurent dans le bilan pour des raisons techniques et comptables, et ils sont parfois désignés par le terme «non-valeurs». 2, record 1, French, - charge%20report%C3%A9e
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- cargo diferido
1, record 1, Spanish, cargo%20diferido
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- gasto diferido 1, record 1, Spanish, gasto%20diferido
masculine noun
Record 1, Textual support, Spanish
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