TERMIUM Plus®

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

lease payments receivable [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-07-29

English

Subject field(s)
  • Financial Accounting
  • Banking
CONT

At commencement of the lease term, the lessor should record a finance lease in the balance sheet as a receivable, at an amount equal to the net investment in the lease.

OBS

Term generally used in the plural.

Key term(s)
  • leasing receivables

French

Domaine(s)
  • Comptabilité générale
  • Banque
DEF

créances locatives. Actifs détenus par le bailleur en vertu de contrats de location-financement ou de location-vente et devant être présentés comme des créances dans le bilan.

OBS

Terme habituellement utilisé au pluriel

Key term(s)
  • créances locatives

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: