TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUED INTEREST [2 records]
Record 1 - internal organization data 2015-08-19
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Finance
- Banking
Record 1, Main entry term, English
- accrued interest
1, record 1, English, accrued%20interest
correct, standardized
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Interest that has been earned but not yet been paid. 2, record 1, English, - accrued%20interest
Record number: 1, Textual support number: 1 OBS
accrued interest: term and definition standardized by the International Organization for Standardization (ISO) in 1993. 3, record 1, English, - accrued%20interest
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Finances
- Banque
Record 1, Main entry term, French
- intérêts courus
1, record 1, French, int%C3%A9r%C3%AAts%20courus
correct, masculine noun, plural, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Intérêts dus mais non encore réglés. 2, record 1, French, - int%C3%A9r%C3%AAts%20courus
Record number: 1, Textual support number: 1 OBS
intérêts courus : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993. 3, record 1, French, - int%C3%A9r%C3%AAts%20courus
Record 1, Key term(s)
- intérêt couru
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Finanzas
- Operaciones bancarias
Record 1, Main entry term, Spanish
- interés devengado
1, record 1, Spanish, inter%C3%A9s%20devengado
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- interés acumulado 2, record 1, Spanish, inter%C3%A9s%20acumulado
correct, masculine noun
- interés ganado 3, record 1, Spanish, inter%C3%A9s%20ganado
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Interés que, con el tiempo, se va acumulando en cuenta y que aún no ha sido abonado. 4, record 1, Spanish, - inter%C3%A9s%20devengado
Record number: 1, Textual support number: 1 OBS
interés devengado: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - inter%C3%A9s%20devengado
Record 2 - internal organization data 2004-10-28
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- interest accrued
1, record 2, English, interest%20accrued
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accrued interest 2, record 2, English, accrued%20interest
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The amount of interest accumulated as at March 31 on the bonded debt and certain liabilities, that is not due or payable until some future date. 3, record 2, English, - interest%20accrued
Record number: 2, Textual support number: 1 OBS
Interest on government bonds (other than Canada savings bonds) is not an enforceable liability prior to the date(s) when it becomes payable. However, to disclose more accurately the expenditure of the Government of Canada, the amount of interest which has accrued as at March 31 is estimated and recorded as an accrued liability. 4, record 2, English, - interest%20accrued
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- intérêt couru
1, record 2, French, int%C3%A9r%C3%AAt%20couru
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Somme, accumulée au 31 mars, des intérêts échéant et payables après cette date sur la dette obligataire et sur certains éléments de passif. 2, record 2, French, - int%C3%A9r%C3%AAt%20couru
Record number: 2, Textual support number: 1 OBS
Les intérêts des obligations d'État autres que les obligations d'épargne du Canada ne constituent pas un élément de passif exigible avant l'échéance. Toutefois, afin d'assurer une présentation plus exacte des dépenses de l'État canadien, le montant estimé des intérêts courus au 31 mars est comptabilisé en tant que charge à payer. 3, record 2, French, - int%C3%A9r%C3%AAt%20couru
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad pública
Record 2, Main entry term, Spanish
- interés acumulado
1, record 2, Spanish, inter%C3%A9s%20acumulado
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- interés devengado 2, record 2, Spanish, inter%C3%A9s%20devengado
correct, masculine noun
Record 2, Textual support, Spanish
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