TERMIUM Plus®

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

open item [3 records]

Record 1 2012-03-28

English

Subject field(s)
  • Taxation
  • Operating Systems (Software)
  • Accounting
DEF

A contractual or scheduled commitment, that is not yet reflected in financial accounting, but that will lead to actual expenditures in the future.

CONT

Examples of open items: the value of a purchase order for procuring materials for a cost center; the value of materials in the warehouse that have been reserved for an order or project

French

Domaine(s)
  • Fiscalité
  • Systèmes d'exploitation (Logiciels)
  • Comptabilité
DEF

Engagement périodique établi par contrat ou qui ne paraît pas encore dans la comptabilité financière, mais qui causera des dépenses réelles dans l'avenir.

CONT

La gestion des postes non soldés permet l'enregistrement anticipé et l'analyse des coûts et des effets financiers de ces engagements.

Spanish

Save record 1

Record 2 2000-11-16

English

Subject field(s)
  • Taxation
  • Operating Systems (Software)
OBS

This indicator, when it is activated, means that only open Transfer Order items will be selected for further processing.

French

Domaine(s)
  • Fiscalité
  • Systèmes d'exploitation (Logiciels)
DEF

Indicateur activé pour signifier que seuls les postes d'ordre de transfert non soldés seront traités.

Spanish

Save record 2

Record 3 1976-06-19

English

Subject field(s)
  • Investment

French

Domaine(s)
  • Investissements et placements

Spanish

Save record 3

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

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: