TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
accrual [7 records]
Record 1 - external organization data 2019-07-15
Record 1, English
Record 1, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 1, Main entry term, English
- accrual
1, record 1, English, accrual
correct, generic
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 1, Main entry term, French
- charge à payer
1, record 1, French, charge%20%C3%A0%20payer
correct, feminine noun, specific
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2015-03-09
Record 2, English
Record 2, Subject field(s)
- Library Operations
Record 2, Main entry term, English
- accrual
1, record 2, English, accrual
correct, Canada
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accretion 2, record 2, English, accretion
correct
- addition 3, record 2, English, addition
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Materials added to an existing collection. 4, record 2, English, - accrual
Record 2, French
Record 2, Domaine(s)
- Exploitation (Bibliothéconomie)
Record 2, Main entry term, French
- accroissement
1, record 2, French, accroissement
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- addition 2, record 2, French, addition
correct, feminine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2012-08-08
Record 3, English
Record 3, Subject field(s)
- PAJLO
- Law of Estates (common law)
Record 3, Main entry term, English
- accruer
1, record 3, English, accruer
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- accrual 1, record 3, English, accrual
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
When property is divisible among several persons so that, on a certain event happening, one of them is excluded from participation and the others take the whole: the share of that one is said to accrue to the others, and the fact of its doing so is called its accruer ... (Jowitt's, 2nd ed., 1977, pp. 27-28) 2, record 3, English, - accruer
Record 3, French
Record 3, Domaine(s)
- PAJLO
- Droit successoral (common law)
Record 3, Main entry term, French
- accroissement
1, record 3, French, accroissement
correct, masculine noun, standardized
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
En common law, l'accroissement («accruer» ou, plus rarement, «accrual») se produit lorsqu'un héritier est exclu ou meurt et que les autres héritiers recueillent sa part; cette part est dite «accrue» aux autres héritiers. 2, record 3, French, - accroissement
Record number: 3, Textual support number: 2 OBS
C'est surtout «accruer» qui s'emploie comme terme technique. 3, record 3, French, - accroissement
Record number: 3, Textual support number: 3 OBS
accroissement : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO). 4, record 3, French, - accroissement
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2008-03-07
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
Record 4, Main entry term, English
- accruals
1, record 4, English, accruals
correct, plural
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Accruals (both due and not due) of interest, income and property taxes, payrolls, payroll and social-security taxes, commissions, royalties, vacation pay, bonuses, realized profits shared, and the like. 2, record 4, English, - accruals
Record 4, Key term(s)
- accrual
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
Record 4, Main entry term, French
- charges déterminées par abonnement
1, record 4, French, charges%20d%C3%A9termin%C3%A9es%20par%20abonnement
correct, feminine noun, plural
Record 4, Abbreviations, French
Record 4, Synonyms, French
- charges abonnées 1, record 4, French, charges%20abonn%C3%A9es
correct, feminine noun, plural
- charges réparties au prorata 1, record 4, French, charges%20r%C3%A9parties%20au%20prorata
correct, feminine noun, plural
- charges proratisées 1, record 4, French, charges%20proratis%C3%A9es
correct, feminine noun, plural
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
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. 1, record 4, French, - charges%20d%C3%A9termin%C3%A9es%20par%20abonnement
Record number: 4, Textual support number: 1 OBS
Le système de l'abonnement doit être utilisé par les entités qui veulent dégager des résultats nets intermédiaires (mensuels, trimestriels ou semestriels). 1, record 4, French, - charges%20d%C3%A9termin%C3%A9es%20par%20abonnement
Record 4, Key term(s)
- charge déterminée par abonnement
- charge abonnée
- charges répartie au prorata
- charge proratisée
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad general
Record 4, Main entry term, Spanish
- acumulaciones
1, record 4, Spanish, acumulaciones
correct, feminine noun, plural
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 CONT
Acumulaciones (tanto vencidas como no vencidas) por intereses, impuestos sobre ingresos y propiedades, nóminas, impuestos sobre nóminas y seguro social, comisiones, regalías, vacaciones, bonos y gratificaciones, participaciones sobre utilidades realizadas y otros conceptos similares. Con frecuencia las acumulaciones se redondean de tal manera que no afecten en cantidades significativas la posición del pasivo, principalmente cuando algunas partidas de las propias acumulaciones están afectas a contingencias en relación con eventos o condiciones futuras. 2, record 4, Spanish, - acumulaciones
Record 4, Key term(s)
- acumulación
Record 5 - internal organization data 2008-03-07
Record 5, English
Record 5, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 5, Main entry term, English
- accrual
1, record 5, English, accrual
correct, generic
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
Recognition of ... a revenue and the related ... asset that is caused by an accounting event, frequently by the passage of time, and that is not signaled by an explicit cash transaction. 2, record 5, English, - accrual
Record 5, French
Record 5, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 5, Main entry term, French
- produit à recevoir
1, record 5, French, produit%20%C3%A0%20recevoir
correct, masculine noun, specific
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Élément d'actif auquel correspond un produit au titre de biens ou de services qui ont été vendus ou fournis, mais qui n'ont pas été encaissés, facturés ou n'ont pas encore fait l'objet d'un accord formalisé avec le client ou le débiteur. 2, record 5, French, - produit%20%C3%A0%20recevoir
Record number: 5, Textual support number: 1 OBS
Le plus souvent, les produits à recevoir sont comptabilisés en fin d'exercice au moyen d'écritures de régularisation pour respecter le principe de l'indépendance des exercices qui implique le rapprochement (ou rattachement à l'exercice) des produits et des charges. 2, record 5, French, - produit%20%C3%A0%20recevoir
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 5, Main entry term, Spanish
- productos por recibir
1, record 5, Spanish, productos%20por%20recibir
proposal, masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2006-08-22
Record 6, English
Record 6, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 6, Main entry term, English
- accrual
1, record 6, English, accrual
correct, generic
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
Recognition of an expense ... and the related liability ... that is caused by an accounting event, frequently by the passage of time, and that is not signalled by an explicit cash transaction. 2, record 6, English, - accrual
Record 6, French
Record 6, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 6, Main entry term, French
- charge à payer
1, record 6, French, charge%20%C3%A0%20payer
correct, feminine noun, specific
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Élément de passif auquel correspond une charge au titre de biens ou de services qui ont été reçus, mais qui n'ont pas été payés, facturés ou n'ont pas encore fait l'objet d'un accord formalisé avec le fournisseur. 2, record 6, French, - charge%20%C3%A0%20payer
Record number: 6, Textual support number: 1 OBS
Le plus souvent, les charges à payer sont comptabilisées en fin d'exercice au moyen d'écritures de régularisation pour respecter le principe de l'indépendance des exercices qui implique le rapprochement (ou rattachement à l'exercice) des produits et des charges. 2, record 6, French, - charge%20%C3%A0%20payer
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1999-01-12
Record 7, English
Record 7, Subject field(s)
- Silviculture
Record 7, Main entry term, English
- accrual 1, record 7, English, accrual
Record 7, Abbreviations, English
Record 7, Synonyms, English
- accreted land 2, record 7, English, accreted%20land
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
... information must be obtained on the status of the forest depletion and accruals ... 1, record 7, English, - accrual
Record 7, French
Record 7, Domaine(s)
- Sylviculture
Record 7, Main entry term, French
- accrue
1, record 7, French, accrue
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Augmentation d'une forêt par extension sur le terrain voisin; parcelle abandonnée par la culture qui s'est couverte naturellement d'une végétation forestière. 2, record 7, French, - accrue
Record 7, Spanish
Record 7, Textual support, Spanish
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