TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SYSTEME ABONNEMENT [1 record]
Record 1 - internal organization data 1999-03-05
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- accrual concept
1, record 1, English, accrual%20concept
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In order to calculate a company's results over a given period, real income and expenses produced during that period should be taken into account, irrespective of when they are actually charged or paid. The alternative criteria would be the cash principle, that is, when income or expenses are actually charged or paid. 2, record 1, English, - accrual%20concept
Record number: 1, Textual support number: 1 OBS
accrual concept: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 1, English, - accrual%20concept
Record 1, Key term(s)
- accrual principle
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- système de l'abonnement
1, record 1, French, syst%C3%A8me%20de%20l%27abonnement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Charges déterminées par abonnement : Sommes résultant de la répartition en fractions égales, entre des périodes plus courtes que l'exercice (trimestres ou mois le plus souvent), de charges (par exemple l'amortissement, l'indemnité de vacances, les impôts fonciers, les loyers, les réparations, les frais de publicité, etc.) dont le montant annuel est connu avec suffisamment de précision au début de l'exercice. Le système de l'abonnement doit être utilisé par les entités qui veulent dégager des résultats nets intermédiaires (mensuels, trimestriels ou semestriels). En cas de publication d'états financiers (ou situations) intermédiaires, les comptes de charges par abonnement non soldés sont groupés dans le bilan avec les comptes de régularisation-passif. Note - La méthode décrite ci-dessus est connue sous le nom de comptabilisation des charges par abonnement. 1, record 1, French, - syst%C3%A8me%20de%20l%27abonnement
Record 1, Key term(s)
- principe de l'abonnement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- principio del devengo
1, record 1, Spanish, principio%20del%20devengo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- base de acumulación 2, record 1, Spanish, base%20de%20acumulaci%C3%B3n
correct, feminine noun, Mexico
- base acumulativa 3, record 1, Spanish, base%20acumulativa
feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Criterio por el que se rige la contabilidad que determina la cuenta de resultados de una sociedad en un período concreto considerando los ingresos y gastos realmente producidos en ese período, con independencia de cuando se cobren o paguen. 2, record 1, Spanish, - principio%20del%20devengo
Record number: 1, Textual support number: 1 OBS
Ver contabilidad en valores devengados. 4, record 1, Spanish, - principio%20del%20devengo
Record number: 1, Textual support number: 2 OBS
principio del devengo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - principio%20del%20devengo
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