TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

MISCELLANEOUS EXPENSE [1 record]

Record 1 2010-11-16

English

Subject field(s)
  • Financial Accounting
DEF

miscellaneous expenses: Incidental expense, not classifiable as manufacturing, selling, administrative, or general expense, and appearing on an income statement below operating income or as a subdivision of income deductions.

OBS

miscellaneous expense; other expense; sundry expense: terms generally used in the plural.

Key term(s)
  • miscellaneous expenses
  • other expenses
  • sundry expenses

French

Domaine(s)
  • Comptabilité générale
DEF

charges diverses : Charges minimes, provenant d'opérations secondaires ou périphériques ou d'opérations qui ne sont pas typiques des activités d'exploitation normales de l'entité, qu'il n'est généralement pas nécessaire de présenter séparément dans l'état des résultats (ou compte de résultat).

OBS

charge diverse; charge accessoire; autre charge; dépense accessoire : termes habituellement utilisés au pluriel.

Key term(s)
  • charges diverses
  • charges accessoires
  • autres charges
  • dépenses accessoires

Spanish

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