TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
UNAMORTIZED DISCOUNT TREASURY BILLS [1 record]
Record 1 - internal organization data 1997-06-26
Record 1, English
Record 1, Subject field(s)
- Government Accounting
Record 1, Main entry term, English
- unamortized discount on Treasury bills
1, record 1, English, unamortized%20discount%20on%20Treasury%20bills
correct, officially approved
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
That portion of the discount on outstanding Treasury bills which has not yet been charged to expenditure. 2, record 1, English, - unamortized%20discount%20on%20Treasury%20bills
Record number: 1, Textual support number: 1 OBS
Treasury bills do not bear interest and are sold at a discount, the amount of which is the equivalent of interest. The face value of the Treasury bills is recorded as a liability, and the difference between the face value and the actual selling price represents the discount. This discount is amortized as an expenditure over the term of issue. 2, record 1, English, - unamortized%20discount%20on%20Treasury%20bills
Record number: 1, Textual support number: 2 OBS
unamortized discount on Treasury bills: Officially approved by the Study Group on Accounting Terminology (SGAT). 3, record 1, English, - unamortized%20discount%20on%20Treasury%20bills
Record 1, Key term(s)
- unamortized discount
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
Record 1, Main entry term, French
- escompte non amorti des bons du Trésor
1, record 1, French, escompte%20non%20amorti%20des%20bons%20du%20Tr%C3%A9sor
correct, masculine noun, officially approved
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Fraction de l'escompte des bons du Trésor en circulation qui n'a pas encore été imputée aux dépenses. 2, record 1, French, - escompte%20non%20amorti%20des%20bons%20du%20Tr%C3%A9sor
Record number: 1, Textual support number: 1 OBS
Les bons du Trésor ne portent pas intérêt, mais comportent un escompte qui tient lieu d'intérêt. La valeur nominale des bons du Trésor s'inscrit au passif. La différence entre cette valeur et le prix de vente effectif constitue l'escompte, lequel est amorti, en tant que dépense, sur la durée de l'émission. 2, record 1, French, - escompte%20non%20amorti%20des%20bons%20du%20Tr%C3%A9sor
Record number: 1, Textual support number: 2 OBS
escompte non amorti des bons du Trésor : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable. 3, record 1, French, - escompte%20non%20amorti%20des%20bons%20du%20Tr%C3%A9sor
Record 1, Key term(s)
- escompte non amorti
Record 1, Spanish
Record 1, Textual support, Spanish
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