TERMIUM Plus®

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

RND [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-07-29

English

Subject field(s)
  • Auditing (Accounting)
DEF

[The susceptibility] that the procedures performed by the auditor will not detect a misstatement that exists and that could be material.

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

[Possibilité] que les procédures mises en œuvre par l'auditeur pour ramener le risque d'audit à un niveau suffisamment faible ne lui permettent pas de détecter une anomalie existante et susceptible d'être significative [...]

Key term(s)
  • risque de non détection

Spanish

Save record 1

Record 2 2014-07-22

English

Subject field(s)
  • Foreign Trade
  • Water Transport
  • Customs and Excise
CONT

"delivered ex ship" means that the seller delivers when the goods are placed at the disposal of the buyer on board the ship not cleared for import at the named port of destination. The seller has to bear all the costs and risks involved in bringing the goods to named port of destination before discharging the goods. If the parties wish the seller to bear the costs and risks of discharging the goods, then the DEQ term should be used. This term can be used only when the goods are to be delivered by sea or inland waterway or multimodal transport on a vessel in the port of destination.

OBS

delivered ex ship: term (Incoterm 2000) standardized by the International Chamber of Commerce (ICC) and the Canadian General Standard Board (CGSB).

OBS

DES: abbreviation (Incoterm 2000) standardized by the International Chamber of Commerce (ICC).

OBS

delivered ex ship; DES: term eliminated from Incoterm in 2010.

OBS

Expression usually followed by the named port of destination.

French

Domaine(s)
  • Commerce extérieur
  • Transport par eau
  • Douanes et accise
DEF

Condition de livraison selon laquelle le vendeur s'oblige à mettre la marchandise à la disposition de l'acheteur à bord du navire au port de destination convenu, le vendeur assurant jusque-là tous les coûts et risques inhérents à l'acheminement de la marchandise.

OBS

rendu ex ship : terme (Incoterm 2000) normalisé par la Chambre de commerce internationale (CCI) et par l'Office des normes générales du Canada (ONGC).

OBS

DES : abréviation (Incoterm 2000) normalisée par la Chambre de commerce internationale (CCI).

OBS

rendu ex ship; DES : terme et abréviation supprimés par Incoterm en 2010.

Spanish

Campo(s) temático(s)
  • Comercio exterior
  • Transporte por agua
  • Aduana e impuestos internos
DEF

[...] indicativo de que la responsabilidad del vendedor finaliza cuando la mercancía se ha situado a bordo del barco y en el puerto que se convenga.

OBS

El puerto de destino convenido frecuentemente sigue esta expresión.

OBS

Término Incoterm. [utilizado en el comercio].

Save record 2

Record 3 2014-07-16

English

Subject field(s)
  • Banking

French

Domaine(s)
  • Banque

Spanish

Save record 3

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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