TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SHORT-TERM PREPAYMENTS [1 record]
Record 1 - internal organization data 2007-09-26
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- prepaid expenses
1, record 1, English, prepaid%20expenses
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- prepayments 2, record 1, English, prepayments
correct
- short-term prepayments 3, record 1, English, short%2Dterm%20prepayments
correct
- short term prepayments 4, record 1, English, short%20term%20prepayments
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A short-term expense prepayment; an expenditure, other than an outlay for inventory or a capital expenditure, which is expected to yield its benefits in the near future and meanwhile is carried forward to be charged to expense in the near future. 5, record 1, English, - prepaid%20expenses
Record number: 1, Textual support number: 1 OBS
See related term: deferred charge. 6, record 1, English, - prepaid%20expenses
Record number: 1, Textual support number: 2 OBS
Source: Income Tax Act, section 18(9). 7, record 1, English, - prepaid%20expenses
Record 1, Key term(s)
- prepaid expense
- prepayment
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- charges payées d'avance
1, record 1, French, charges%20pay%C3%A9es%20d%27avance
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- frais payés d'avance 2, record 1, French, frais%20pay%C3%A9s%20d%27avance
correct, masculine noun, plural
- charges constatées d'avance 3, record 1, French, charges%20constat%C3%A9es%20d%27avance
correct, see observation, feminine noun, plural
- dépenses payées d'avance 4, record 1, French, d%C3%A9penses%20pay%C3%A9es%20d%27avance
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dépenses engagées en vue de s'assurer un avantage à brève échéance. Le plus souvent, elles ont été payées avant que l'avantage en soit tiré, sinon on parle plutôt de charges constatées d'avance. Ces dépenses, qui doivent figurer à l'actif, sont subséquemment passées en charges, le plus souvent au moyen d'une écriture de régularisation. 3, record 1, French, - charges%20pay%C3%A9es%20d%27avance
Record number: 1, Textual support number: 1 CONT
Les charges payées d'avance, qui ne comprennent pas les dépenses en immobilisations ou les achats de marchandises, représentent généralement des services à recevoir et constituent, en un sens, des créances en nature. 3, record 1, French, - charges%20pay%C3%A9es%20d%27avance
Record number: 1, Textual support number: 1 OBS
Le terme «dépenses payées d'avance» est tiré de l'article 18(9) de la Loi de l'impôt sur le revenu. 5, record 1, French, - charges%20pay%C3%A9es%20d%27avance
Record 1, Key term(s)
- charge payée d'avance
- frais payé d'avance
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Sistema tributario
Record 1, Main entry term, Spanish
- gastos anticipados
1, record 1, Spanish, gastos%20anticipados
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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