TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
UNUSUAL ITEM [1 record]
Record 1 - internal organization data 2015-08-21
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- unusual item
1, record 1, English, unusual%20item
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- special item 2, record 1, English, special%20item
correct
- abnormal item 2, record 1, English, abnormal%20item
correct
- exceptional item 3, record 1, English, exceptional%20item
Great Britain
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Gains, losses and provisions for losses resulting from normal business activities which are both abnormal in size and caused by rare or unusual circumstances, have sometimes been considered to be extraordinary items. However, because such items result from occurrences the underlying nature of which is typical of the customary business activities of the enterprise, even though caused by unusual circumstances, they are not extraordinary items. 4, record 1, English, - unusual%20item
Record number: 1, Textual support number: 1 OBS
Compare with "extraordinary item." 5, record 1, English, - unusual%20item
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- élément exceptionnel
1, record 1, French, %C3%A9l%C3%A9ment%20exceptionnel
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- élément inhabituel 1, record 1, French, %C3%A9l%C3%A9ment%20inhabituel
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Produit, charge, profit ou perte résultant d'une opération ou d'un fait qui n'est pas tenu pour susceptible de se répéter fréquemment au cours des prochains exercices ou qui, de par sa nature, n'est pas typique des activités normales de l'entité. 1, record 1, French, - %C3%A9l%C3%A9ment%20exceptionnel
Record number: 1, Textual support number: 1 OBS
[...] il s'agit d'éléments qui ne réunissent pas toutes les caractéristiques des éléments extraordinaires, mais qui doivent être pris en compte et présentés séparément dans l'état des résultats avant le «bénéfice avant activités abandonnées et éléments extraordinaires». 1, record 1, French, - %C3%A9l%C3%A9ment%20exceptionnel
Record number: 1, Textual support number: 2 OBS
Comparer avec «élément extraordinaire». 2, record 1, French, - %C3%A9l%C3%A9ment%20exceptionnel
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- rubro excepcional
1, record 1, Spanish, rubro%20excepcional
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 1, Key term(s)
- rubros excepcionales
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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