TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
REGULARISATION [5 records]
Record 1 - internal organization data 2008-03-07
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
Record 1, Main entry term, English
- adjustment
1, record 1, English, adjustment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Accounting operation aimed at the correction of defects that may exist (unbalanced accounts, obsolete merchandise, insolvent clients, etc.), with the objective that the profit obtained by an economic unit in a given period of time should be truthfully reflected. 2, record 1, English, - adjustment
Record number: 1, Textual support number: 1 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 1, English, - adjustment
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 1, Main entry term, French
- régularisation
1, record 1, French, r%C3%A9gularisation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Changement apporté au solde d'un compte au moyen d'une écriture de régularisation, généralement en fin d'exercice, en vue de mieux déterminer les produits et les charges, d'une part, et la valeur attribuée aux éléments correspondants de l'actif et du passif, d'autre part. 2, record 1, French, - r%C3%A9gularisation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Contabilidad pública
Record 1, Main entry term, Spanish
- regularización
1, record 1, Spanish, regularizaci%C3%B3n
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Operación contable que tiene por objeto la corrección de los defectos que hubiera (descuadre de cuentas, obsolescencia de mercancía, insolvencia de clientes, fallos en el principio de devengo, etc.), con el fin de que realmente se refleje el beneficio conseguido por la unidad económica en un período determinado. 1, record 1, Spanish, - regularizaci%C3%B3n
Record number: 1, Textual support number: 1 OBS
regularización: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - regularizaci%C3%B3n
Record 2 - internal organization data 2008-03-07
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- adjusting entry
1, record 2, English, adjusting%20entry
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- adjusting journal entry 2, record 2, English, adjusting%20journal%20entry
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An entry made before closing the books of account for a period, in order to apportion revenue or expense to accounting periods or to operating divisions. 3, record 2, English, - adjusting%20entry
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- écriture de régularisation
1, record 2, French, %C3%A9criture%20de%20r%C3%A9gularisation
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- régularisation 1, record 2, French, r%C3%A9gularisation
correct, feminine noun
- écriture d'inventaire 1, record 2, French, %C3%A9criture%20d%27inventaire
correct, feminine noun, Belgium, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Écriture passée en fin d'exercice, avant la clôture des comptes, et ayant pour objet : 1) de répartir des produits et des charges entre les exercices, par exemple la ventilation de la paie lorsque l'exercice se termine entre deux dates de paie, 2) d'inscrire dans un compte de résultat une partie d'une charge payée d'avance ou d'un produit reçu d'avance, ou 3) de comptabiliser les dotations aux comptes d'amortissements et aux comptes de provisions. 1, record 2, French, - %C3%A9criture%20de%20r%C3%A9gularisation
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- asiento de actualización
1, record 2, Spanish, asiento%20de%20actualizaci%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2002-12-09
Record 3, English
Record 3, Subject field(s)
- Loans
- Education
Record 3, Main entry term, English
- rehabilitation
1, record 3, English, rehabilitation
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The process undertaken by a student to bring a defaulted CSL (Canada Student Loan) back into good standing. 1, record 3, English, - rehabilitation
Record number: 3, Textual support number: 1 OBS
The student enters into a rehabilitation arrangement in which, at a minimum, the student pays any unpaid accrued interest and, at the maximum, pays the accrued interest and makes six consecutive monthly installments. Once the student pays the interest and, if required, makes six consecutive payments the student automatically becomes eligible for new CSLs and interest-free status. 1, record 3, English, - rehabilitation
Record 3, French
Record 3, Domaine(s)
- Prêts et emprunts
- Pédagogie
Record 3, Main entry term, French
- régularisation
1, record 3, French, r%C3%A9gularisation
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Démarche entreprise par un étudiant afin de reprendre les paiements sur un prêt en défaut. 1, record 3, French, - r%C3%A9gularisation
Record number: 3, Textual support number: 1 OBS
L'étudiant conclut une entente par laquelle il convient, au moins, de liquider tout arriéré d'intérêts et, au plus, de payer les intérêts courus et d'effectuer six versements mensuels consécutifs. Dès que l'étudiant acquitte les intérêts et fait, au besoin, six versements consécutifs, il devient automatiquement admissible à un nouveau PEC (prêt d'études canadien) et à une exonération d'intérêts. 1, record 3, French, - r%C3%A9gularisation
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1990-09-11
Record 4, English
Record 4, Subject field(s)
- Artificial Intelligence
- Computer Graphics
Record 4, Main entry term, English
- regularization
1, record 4, English, regularization
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- regularisation 2, record 4, English, regularisation
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
In image analysis, the imposition of certain smoothness conditions for the surface. 1, record 4, English, - regularization
Record 4, French
Record 4, Domaine(s)
- Intelligence artificielle
- Infographie
Record 4, Main entry term, French
- régularisation
1, record 4, French, r%C3%A9gularisation
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1988-06-20
Record 5, English
Record 5, Subject field(s)
- Insurance
Record 5, Main entry term, English
- payment of first premium 1, record 5, English, payment%20of%20first%20premium
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Assurances
Record 5, Main entry term, French
- régularisation
1, record 5, French, r%C3%A9gularisation
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
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