TERMIUM Plus®

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

PROVISION LIABILITIES CHARGES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-01-19

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Ont pour objet de couvrir des pertes ou charges nettement circonscrites quant à leur nature, mais qui, à la date de clôture de l'exercice, sont ou probables ou certaines mais dont le montant ne peut être qu'estimé.

CONT

Les provisions pour risques et charges ne peuvent avoir pour objet de corriger la valeur d'éléments portés à l'actif du bilan.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: