TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OUTLAY [3 records]
Record 1 - internal organization data 2008-12-05
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- outlay
1, record 1, English, outlay
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- expense 1, record 1, English, expense
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The amount incurred to sell a capital property. 2, record 1, English, - outlay
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- dépense engagée
1, record 1, French, d%C3%A9pense%20engag%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- dépense effectuée 1, record 1, French, d%C3%A9pense%20effectu%C3%A9e
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Frais que la vente d'une immobilisation occasionne. 2, record 1, French, - d%C3%A9pense%20engag%C3%A9e
Record number: 1, Textual support number: 1 OBS
Plutôt que «débours ou dépense». 1, record 1, French, - d%C3%A9pense%20engag%C3%A9e
Record number: 1, Textual support number: 2 OBS
Source : Cinquième supplément des Lois révisées des Lois du Canada (1985) constitué de la Loi de l'impôt sur le revenu et des Règles concernant l'application de l'impôt sur le revenu entrant en vigueur le 1er mars 1994. 1, record 1, French, - d%C3%A9pense%20engag%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-09-17
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- expenditure
1, record 2, English, expenditure
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- outlay 2, record 2, English, outlay
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A disbursement, a liability incurred or the transfer of property for the purpose of obtaining goods or services, settling a claim or satisfying a government transfer obligation. 3, record 2, English, - expenditure
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- dépense
1, record 2, French, d%C3%A9pense
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Utilisation de fonds par l'entité ou engagement qu'elle contracte de verser plus tard une somme d'argent, habituellement en contrepartie de l'acquisition d'un bien ou d'un service. 2, record 2, French, - d%C3%A9pense
Record number: 2, Textual support number: 1 OBS
Les dépenses que l'entité engage peuvent être de nature différente. Causées par l'acquisition de biens durables, elles représentent des «dépenses en immobilisations»; engagées pour les besoins de l'exploitation, elles constituent des «charges» de l'exercice ou des «dépenses d'exploitation», par exemple les salaires et les achats consommés. Dans une Administration publique, les dépenses d'exploitation sont généralement appelées «dépenses de fonctionnement». 2, record 2, French, - d%C3%A9pense
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1998-03-13
Record 3, English
Record 3, Subject field(s)
- Foreign Trade
Record 3, Main entry term, English
- outlay
1, record 3, English, outlay
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
... budgetary outlays or outlays includes revenue foregone. 1, record 3, English, - outlay
Record number: 3, Textual support number: 2 OBS
Term used by GATT. 2, record 3, English, - outlay
Record 3, French
Record 3, Domaine(s)
- Commerce extérieur
Record 3, Main entry term, French
- dépense
1, record 3, French, d%C3%A9pense
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
[...] les dépenses budgétaires ou dépenses comprennent les recettes sacrifiées. 1, record 3, French, - d%C3%A9pense
Record number: 3, Textual support number: 2 OBS
Terme utilisé par le GATT. 2, record 3, French, - d%C3%A9pense
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Comercio exterior
Record 3, Main entry term, Spanish
- desembolso
1, record 3, Spanish, desembolso
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 OBS
[...] los desembolsos presupuestarios o desembolsos comprenden los ingresos fiscales sacrificados. 1, record 3, Spanish, - desembolso
Record number: 3, Textual support number: 2 OBS
Término utilizado por el GATT. 2, record 3, Spanish, - desembolso
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