TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PENSION COSTS [2 records]
Record 1 - internal organization data 2010-07-19
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Employment Benefits
Record 1, Main entry term, English
- pension expense
1, record 1, English, pension%20expense
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- pension costs 2, record 1, English, pension%20costs
correct, plural
- pension expenditure 3, record 1, English, pension%20expenditure
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Pension expense is to comprise normal cost [and] amortization of past service obligations and other specified adjustments. 4, record 1, English, - pension%20expense
Record 1, Key term(s)
- pension cost
- pension expenses
- pension expenditures
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Avantages sociaux
Record 1, Main entry term, French
- charge de retraite
1, record 1, French, charge%20de%20retraite
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charge de pensions 1, record 1, French, charge%20de%20pensions
correct, feminine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans la comptabilisation des coûts et obligations découlant d'un régime de retraite, portion des coûts du régime adopté par une entité en faveur de son personnel, qui doit être incluse dans les charges de la période considérée. 1, record 1, French, - charge%20de%20retraite
Record number: 1, Textual support number: 1 OBS
La charge de retraite d'une période donnée comprend plusieurs éléments, notamment le coût des prestations au titre des services fournis au cours de la période, l'amortissement du coût des services passés découlant de la mise en place ou de la modification du régime, et l'amortissement du gain ou de la perte actuariel net. 1, record 1, French, - charge%20de%20retraite
Record 1, Key term(s)
- charges de retraite
- charges de pensions
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-07-19
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Employment Benefits
Record 2, Main entry term, English
- pension costs
1, record 2, English, pension%20costs
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Avantages sociaux
Record 2, Main entry term, French
- coûts d'un régime de retraite
1, record 2, French, co%C3%BBts%20d%27un%20r%C3%A9gime%20de%20retraite
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dans la comptabilisation des coûts et obligations découlant d'un régime de retraite, ensemble des coûts auxquels donnent lieu, pour l'employeur et son personnel, l'adoption du régime et l'attribution de prestations de retraite aux participants. 2, record 2, French, - co%C3%BBts%20d%27un%20r%C3%A9gime%20de%20retraite
Record 2, Spanish
Record 2, Textual support, Spanish
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