TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CASH BASIS [2 records]
Record 1 - internal organization data 2023-08-11
Record 1, English
Record 1, Subject field(s)
- Accounting
- Special-Language Phraseology
Record 1, Main entry term, English
- on a cash basis
1, record 1, English, on%20a%20cash%20basis
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
On a cash basis, cash payments are made as expenses are incurred ... 2, record 1, English, - on%20a%20cash%20basis
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Phraséologie des langues de spécialité
Record 1, Main entry term, French
- selon la comptabilité de caisse
1, record 1, French, selon%20la%20comptabilit%C3%A9%20de%20caisse
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Selon la comptabilité de caisse, les paiements comptant sont effectués à mesure que les dépenses surviennent [...] 2, record 1, French, - selon%20la%20comptabilit%C3%A9%20de%20caisse
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Fraseología de los lenguajes especializados
Record 1, Main entry term, Spanish
- según la contabilidad de caja
1, record 1, Spanish, seg%C3%BAn%20la%20contabilidad%20de%20caja
correct
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- con arreglo a la contabilidad de caja 1, record 1, Spanish, con%20arreglo%20a%20la%20contabilidad%20de%20caja
correct
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
Información financiera según la contabilidad de caja propone disposiciones relativas a la elaboración y presentación del estado de los flujos de caja y las notas explicativas sobre el método contable con arreglo a la contabilidad de caja. 1, record 1, Spanish, - seg%C3%BAn%20la%20contabilidad%20de%20caja
Record 2 - internal organization data 2008-06-09
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- cash basis of accounting
1, record 2, English, cash%20basis%20of%20accounting
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- cash basis 2, record 2, English, cash%20basis
correct
- cash accounting 3, record 2, English, cash%20accounting
correct
- cash-based accounting 4, record 2, English, cash%2Dbased%20accounting
correct
- cash flow accounting 5, record 2, English, cash%20flow%20accounting
correct
- cash method of accounting 6, record 2, English, cash%20method%20of%20accounting
correct
- cash method 7, record 2, English, cash%20method
correct
- accounting on a cash basis 8, record 2, English, accounting%20on%20a%20cash%20basis
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The method of recording transactions by which revenues and expenses are reflected in the determination of results for the period in which the related cash receipts or disbursements occur. 9, record 2, English, - cash%20basis%20of%20accounting
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- comptabilité de trésorerie
1, record 2, French, comptabilit%C3%A9%20de%20tr%C3%A9sorerie
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- comptabilité de caisse 2, record 2, French, comptabilit%C3%A9%20de%20caisse
correct, feminine noun
- comptabilité de trésorerie stricte 1, record 2, French, comptabilit%C3%A9%20de%20tr%C3%A9sorerie%20stricte
correct, feminine noun
- méthode de la comptabilité de trésorerie 1, record 2, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20de%20tr%C3%A9sorerie
correct, feminine noun
- méthode de la comptabilité de caisse 3, record 2, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20de%20caisse
correct, feminine noun
- comptabilité des encaissements et décaissements 1, record 2, French, comptabilit%C3%A9%20des%20encaissements%20et%20d%C3%A9caissements
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode qui consiste à constater les produits au moment où ils font l'objet d'un encaissement et à imputer les charges aux résultats de l'exercice au cours duquel elles font l'objet d'un décaissement. Selon cette méthode, le résultat net est établi à partir des produits encaissés et des charges réglées, sans considération du moment où les produits sont gagnés ou les charges engagées, laissant ainsi de côté le principe du rapprochement des produits et des charges propre à la comptabilité d'exercice. 1, record 2, French, - comptabilit%C3%A9%20de%20tr%C3%A9sorerie
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- contabilidad de caja
1, record 2, Spanish, contabilidad%20de%20caja
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- contabilidad según el criterio de registro de caja 2, record 2, Spanish, contabilidad%20seg%C3%BAn%20el%20criterio%20de%20registro%20de%20caja
correct, feminine noun
- contabilidad sobre la base de efectivo 3, record 2, Spanish, contabilidad%20sobre%20la%20base%20de%20efectivo
correct, feminine noun
- base de efectivo 3, record 2, Spanish, base%20de%20efectivo
feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Tipo de contabilidad que determina la cuenta de resultados de una sociedad en un período concreto considerando los ingresos y gastos únicamente cuando se hayan cobrado o pagado. 4, record 2, Spanish, - contabilidad%20de%20caja
Record number: 2, Textual support number: 1 OBS
Ver contabilidad en valores devengados. 4, record 2, Spanish, - contabilidad%20de%20caja
Record 2, Key term(s)
- principio de caja
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