TERMIUM Plus®

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

PAYROLL EXPENSE [1 record]

Record 1 2010-08-02

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
Key term(s)
  • salary and fringe benefit
  • wage and fringe benefit

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Poste de l'état des résultats (ou compte de résultat) où figurent les coûts (y compris les charges sociales) au titre des rémunérations de toutes natures qu'une entité verse à son personnel.

Key term(s)
  • rémunération et charge sociale
  • salaire et charge sociale
  • charge salariale
  • charge de personnel

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión presupuestaria y financiera
DEF

Cuenta contable que recoge las retribuciones de empleados y obreros.

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