TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUED LIABILITY [1 record]
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
- accrued liability
1, record 1, English, accrued%20liability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accrued charge 2, record 1, English, accrued%20charge
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A claim by another party, that is increasing with the passage of time or the receipt of service but is not yet enforceable. 3, record 1, English, - accrued%20liability
Record number: 1, Textual support number: 1 OBS
[An accrued liability] arises from the purchase of services (including the use of money) that at the date of accounting have been only partly performed, are not yet billable and have not been paid for. 3, record 1, English, - accrued%20liability
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 1, Main entry term, French
- charge à payer
1, record 1, French, charge%20%C3%A0%20payer
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Obligation (par exemple des intérêts ou des salaires à payer) qu'une entité contracte avec le passage du temps ou au fur et à mesure qu'elle reçoit un service. 2, record 1, French, - charge%20%C3%A0%20payer
Record number: 1, Textual support number: 1 OBS
Bien que l'obligation ne soit pas encore légalement exécutoire, elle constitue un élément de passif et elle est comptabilisée en fin d'exercice même s'il n'y a pas encore eu ni facturation ni sortie de fonds. 2, record 1, French, - charge%20%C3%A0%20payer
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Contabilidad pública
Record 1, Main entry term, Spanish
- gasto acumulado
1, record 1, Spanish, gasto%20acumulado
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- pasivo acumulado 2, record 1, Spanish, pasivo%20acumulado
masculine noun
Record 1, Textual support, Spanish
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