TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PAY AS YOU GO METHOD [2 records]
Record 1 - internal organization data 2011-08-31
Record 1, English
Record 1, Subject field(s)
- Accounting
- Pensions and Annuities
Record 1, Main entry term, English
- pay-as-you-go method
1, record 1, English, pay%2Das%2Dyou%2Dgo%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- pay-as-you-go basis 1, record 1, English, pay%2Das%2Dyou%2Dgo%20basis
correct
- pay-as-you-go 2, record 1, English, pay%2Das%2Dyou%2Dgo
correct, noun
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of accounting where certain types of expenses are recognized at the time of disbursement. 2, record 1, English, - pay%2Das%2Dyou%2Dgo%20method
Record 1, Key term(s)
- pay as you go method
- pay as you go basis
- pay as you go
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Pensions et rentes
Record 1, Main entry term, French
- comptabilisation au décaissement
1, record 1, French, comptabilisation%20au%20d%C3%A9caissement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilité qui consiste à porter en résultat une charge d'un montant égal à la sortie de fonds correspondante au moment où celle-ci est effectuée. 1, record 1, French, - comptabilisation%20au%20d%C3%A9caissement
Record number: 1, Textual support number: 1 OBS
Bien que cette expression puisse s'appliquer à tous les cas où une comptabilité de trésorerie est en usage, on ne l'emploie guère que lorsqu'il est question de régimes de retraite. La méthode consisterait alors à ne passer en charges que les sommes versées aux salariés à leur départ ou pendant leur retraite. Toutefois, elle ne convient généralement pas pour comptabiliser correctement les coûts découlant d'un régime de retraite suivant les principes comptables généralement reconnus. 1, record 1, French, - comptabilisation%20au%20d%C3%A9caissement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-08-31
Record 2, English
Record 2, Subject field(s)
- Finance
- Pensions and Annuities
Record 2, Main entry term, English
- pay-as-you-go financing method
1, record 2, English, pay%2Das%2Dyou%2Dgo%20financing%20method
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- pay-as-you-go method 2, record 2, English, pay%2Das%2Dyou%2Dgo%20method
correct
- pay-as-you-go 3, record 2, English, pay%2Das%2Dyou%2Dgo
correct, noun
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
When applied to a pension plan, a system of financing under which contribution rates are set to cover the payments being made under the plan. 4, record 2, English, - pay%2Das%2Dyou%2Dgo%20financing%20method
Record number: 2, Textual support number: 1 OBS
Thus, there are no assets set aside explicitly to pre-fund its obligations. Alternative financing methods involve building up a fund. 4, record 2, English, - pay%2Das%2Dyou%2Dgo%20financing%20method
Record 2, Key term(s)
- pay as you go financing method
- pay as you go method
- pay as you go
Record 2, French
Record 2, Domaine(s)
- Finances
- Pensions et rentes
Record 2, Main entry term, French
- méthode de financement par répartition
1, record 2, French, m%C3%A9thode%20de%20financement%20par%20r%C3%A9partition
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- mode de financement par répartition 2, record 2, French, mode%20de%20financement%20par%20r%C3%A9partition
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Le mode de financement par répartition est caractérisé par le fait que chaque génération d'actifs contribue un montant suffisant pour payer les prestations de la génération à sa retraite. 2, record 2, French, - m%C3%A9thode%20de%20financement%20par%20r%C3%A9partition
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Finanzas
- Pensiones y rentas
Record 2, Main entry term, Spanish
- método de reparto
1, record 2, Spanish, m%C3%A9todo%20de%20reparto
correct, masculine noun, Venezuela
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- sistema de reparto 2, record 2, Spanish, sistema%20de%20reparto
correct, masculine noun, Uruguay
- régimen de pagos con cargo a los ingresos corrientes 3, record 2, Spanish, r%C3%A9gimen%20de%20pagos%20con%20cargo%20a%20los%20ingresos%20corrientes
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 CONT
[...] los sistemas de pensiones de vejez basados en el método de reparto han sido criticados fundamentalmente por ser demasiado sensibles al envejecimiento demográfico; por implicar retenciones excesivas sobre los salarios; por ser injustos con las generaciones de activos poco numerosas; [...] 1, record 2, Spanish, - m%C3%A9todo%20de%20reparto
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