TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Financial reports are increasingly lengthy and complex – reducing [the] ability to effectively communicate how [a] business is performing. Even sophisticated users can find it difficult to understand accounting jargon and identify important disclosures, including whether key financial measures have even been reported.  4, record 1, English, - sophisticated%20financial%20statement%20user

Record number: 1, Textual support number: 1 OBS

sophisticated financial statement user; sophisticated user of financial statements; sophisticated user: designations usually used in the plural.  5, record 1, English, - sophisticated%20financial%20statement%20user

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

utilisateur averti des états financiers; utilisatrice avertie des états financiers; utilisateur averti; utilisatrice avertie : désignations habituellement utilisées au pluriel.  2, record 1, French, - utilisateur%20averti%20des%20%C3%A9tats%20financiers

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The risk of material misstatement at the financial statement level is assessed as moderate. Although [the entrepreneur's] extensive business experience and the straightforward nature of the taxi business lowers the risk, accounting for the acquisition... is complex and increases [the] risk.  1, record 2, English, - at%20the%20financial%20statement%20level

Record number: 2, Textual support number: 1 OBS

Applies to the financial statements of the entity or audit unit as a whole rather than at the level of a particular [financial statement line item] or process ...  2, record 2, English, - at%20the%20financial%20statement%20level

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Le risque d'anomalies significatives au niveau des états financiers est jugé modéré. Bien que la vaste expérience des affaires de [l'entrepreneur] et la simplicité de l'industrie du taxi atténuent le risque, le traitement comptable de l'acquisition [...] est complexe et accroît le risque.  1, record 2, French, - au%20niveau%20des%20%C3%A9tats%20financiers

Record number: 2, Textual support number: 1 OBS

Qui s'applique aux états financiers de l'entité ou de l'unité d'audit dans son ensemble plutôt qu'à un poste des états financiers ou à un processus.  2, record 2, French, - au%20niveau%20des%20%C3%A9tats%20financiers

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A group of interested parties assumed to have a reasonable knowledge of business, economic activities and accounting, willingness to study the financial statements with reasonable diligence, and an understanding of the principles of materiality.  3, record 3, English, - financial%20statement%20users

Record number: 3, Textual support number: 1 CONT

Financial statement users may come from different fields and areas of expertise. The types of user or stakeholder who may be relying on financial statements of [a] business can include: shareholders and other investors, creditors and lenders, government ministries and agencies, regulators [and] the general public.  1, record 3, English, - financial%20statement%20users

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Les utilisateurs des états financiers appartiennent à différents domaines de compétence. Les types d'utilisateurs ou de parties prenantes qui s'appuient sur les états financiers [d'une] entreprise peuvent comprendre les suivants : actionnaires et autres investisseurs, créanciers et prêteurs, ministères et organismes publics, autorités de réglementation [et] le grand public.  3, record 3, French, - utilisateurs%20des%20%C3%A9tats%20financiers

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Accounting for Sustainability is part of the King Charles III Charitable Fund Group of Charities.  2, record 4, English, - Accounting%20for%20Sustainability

Record number: 4, Textual support number: 2 OBS

In 2017, Chartered Professional Accountants of Canada and The Prince of Wales’ Accounting for Sustainability(A4S) launched the Canadian Chapter of the A4S Leadership Network. This Canadian chapter work with chief financial officers(CFOs) and their teams across Canada to integrate economic, environmental and social factors into business decision-making.  3, record 4, English, - Accounting%20for%20Sustainability

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Instauré par Son Altesse Royale le prince de Galles en 2004, le projet Association pour la comptabilité durable (ACD) du prince de Galles vise à rassembler des leaders du monde de la finance pour susciter un virage fondamental vers des modèles d'affaires résilients et une économie durable.  2, record 4, French, - Association%20pour%20la%20comptabilit%C3%A9%20durable

Record number: 4, Textual support number: 2 OBS

Comptables professionnels agréés du Canada et l'Association pour la comptabilité durable (ACD) du prince de Galles ont formé en 2017 la section canadienne du Réseau de leadership de l'ACD. Cette section canadienne regroupe des directeurs financiers de tout le pays qui, avec leurs équipes, collaborent à l'intégration des facteurs économiques, environnementaux et sociaux à la prise de décisions d'affaires.  3, record 4, French, - Association%20pour%20la%20comptabilit%C3%A9%20durable

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

Sustainability accounting is the reporting of non-financial information as a result of an organisation's performance. Typically this focuses on the social and environmental impacts and performance of a business. The purpose of sustainability accounting is to help generate value in an organisation that is not necessarily directly tied to financial reporting.  1, record 5, English, - sustainability%20accounting

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

A tax year that is less than 12 months in length ...  3, record 6, English, - short%20taxation%20year

Record number: 6, Textual support number: 1 OBS

A "short taxation year"... can occur in such circumstances as when a business commences operations midyear or changes its accounting period.  3, record 6, English, - short%20taxation%20year

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The main reason business processes are separated into functional business units is to allow each to operate within its area of expertise to build efficiencies and effectiveness across the business as a whole. Traditionally, these functional business units include production and operations, sales and marketing, accounting and finance, and human resources.  3, record 7, English, - functional%20business%20unit

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

A certified general accountant(CGA) is an accounting professional with expertise in finance, taxation, business strategy, auditing, management and business leadership... They work in industry, commerce, finance, government, public practice and the not-for-profit sector.  3, record 8, English, - certified%20general%20accountant

Record number: 8, Textual support number: 1 OBS

The titles of chartered accountant (CA), certified general accountant (CGA) and certified management accountant (CMA) were unified in 2014 and are now operating under the chartered professional accountant (CPA) designation throughout Canada.  4, record 8, English, - certified%20general%20accountant

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 CONT

Un comptable général accrédité est un professionnel comptable qui possède des compétences dans les domaines suivants : la finance, la fiscalité, la stratégie commerciale, la vérification, la gestion et la direction d'entreprises. Ils travaillent dans les secteurs industriel, commercial et financier, le secteur public, les cabinets privés et le secteur des organismes sans but lucratif.  7, record 8, French, - comptable%20g%C3%A9n%C3%A9ral%20accr%C3%A9dit%C3%A9

Record number: 8, Textual support number: 1 OBS

Au Canada, l'unification de la profession comptable en 2014 a réuni les titres de comptable agréé (CA), comptable général accrédité (CGA) et comptable en management accrédité (CMA) sous le titre de comptable professionnel agréé (CPA).  8, record 8, French, - comptable%20g%C3%A9n%C3%A9ral%20accr%C3%A9dit%C3%A9

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Shoe store managers maintain responsibility for an assortment of daily tasks essential to the successful operation of the business. Managerial responsibilities often involve administrative duties, such as ordering new merchandise, preparing budgets and accounting for expenditures, and coordinating promotional activities.  2, record 9, English, - shoe%20store%20manager

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The job of an accounting office manager involves maintaining accounting and payroll records for areas assigned and developing, analyzing and interpreting statistical and accounting information. He [or] she is also assigned to record daily business and advice the management about accounting principles, practices and procedures along the guidelines established by the company and current laws.  2, record 10, English, - accounting%20office%20manager

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

A compost facility manager needs to know what the equipment operator and salesperson know, in addition to subjects like contracts, business law, accounting/bookkeeping, and human resources management.  2, record 11, English, - compost%20facility%20manager

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

An accounting procedure undertaken at the end of the year to close out business from the previous year, carry forward balances from the previous year, and open posting accounts for the upcoming year.  4, record 12, English, - year%2Dend%20closing

Record number: 12, Textual support number: 1 CONT

Year-end closing is part of a company’s closing operations, and is used to create a company’s financial statements.  4, record 12, English, - year%2Dend%20closing

Record number: 12, Textual support number: 1 OBS

year-end closing; year-end closing of accounts: terms extracted from the "Glossaire de l’économie" and reproduced with permission of the Organisation for Economic Co-operation and Development.  5, record 12, English, - year%2Dend%20closing

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

clôture des comptes en fin d'exercice : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques.  6, record 12, French, - cl%C3%B4ture%20des%20comptes

Record 12,  Textual support,  Spanish

Record number: 12, Textual support number: 1 DEF

Final de un período (normalmente, un ejercicio económico).  1, record 12, Spanish, - cierre

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

[CMA NWT&NU represents] leading strategic management professionals who integrate accounting expertise with advanced management skills to achieve business success.  1, record 13, English, - CMA%20Northwest%20Territories%20and%20Nunavut

Record number: 13, Textual support number: 2 OBS

CMA: certified management accountant.  3, record 13, English, - CMA%20Northwest%20Territories%20and%20Nunavut

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

CMA : comptable en management accrédité.  3, record 13, French, - CMA%20Northwest%20Territories%20and%20Nunavut

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

At the close of each month, you need to complete a month-end report to keep your accounting statements updated. The month-end report adjusts your ledger for monthly transactions. This includes recording loan payments, reducing the value of business assets by their depreciation, writing off any bad debts and recording entries for prepaid expenses. The month-end report is also used to review the past month's transactions and make sure everything has been properly recorded. If your accounts do not balance, the month-end report is a time to correct any accounting errors.  2, record 14, English, - month%2Dend%20report

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

The major business functions of the PAYDAC system are accounting and enforcement activities associated with the remittance of source deductions by employers in Canada. Also included are activities associated with processing employer returns, including follow-up on missing returns, as well as reconciliation of returns and amounts posted to the account during the year. As well, PAYDAC generates numerous outputs to employers. Documentation includes information on the design, development, testing release implementation and maintenance of PAYDAC.  1, record 15, English, - Payroll%20Deductions%20Accounting%20and%20Collection%20System

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Les principales fonctions opérationnelles du système PAYDAC sont les activités de comptabilisation et d'exécution liées aux versements de retenues à la source par les employeurs au Canada. Il sert aussi au traitement des déclarations des employeurs, y compris au suivi des déclarations manquantes et au rapprochement des déclarations et des montants versés au compte pendant l'année. Le PAYDAC permet en outre de produire de nombreux documents à l'intention des employeurs. La documentation contient des renseignements sur la conception, le développement, la mise à l'essai, la mise en œuvre et la maintenance du système PAYDAC.  1, record 15, French, - Syst%C3%A8me%20de%20retenues%20sur%20la%20paie%2C%20de%20comptabilisation%20et%20de%20recouvrements

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

In analytical accounting or cost analysis, each division of a cost centre sufficiently differentiated from the rest but internally homogeneous that serves to calculate and assign costs. For example, in an automobile business unit there may be a cost centre that is the factory and within it a functional homogeneous section or group such as the paint shop. As they are homogeneous they can be referred to as a common work unit.  3, record 16, English, - costing%20unit

Record number: 16, Textual support number: 1 OBS

costing unit: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 16, English, - costing%20unit

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

En comptabilité analytique ou de coûts, chaque division d'un centre de coût suffisamment différenciée des autres, mais intérieurement homogène, qui sert à calculer et à attribuer les coûts. Par exemple, dans l'unité des automobiles, il existe un centre de coût qui est l'usine, et dans celle-ci un groupe fonctionnel homogène, par exemple l'atelier de peinture. Étant homogène on peut parler d'unité d'œuvre commune.  1, record 16, French, - unit%C3%A9%20de%20frais

Record number: 16, Textual support number: 1 OBS

unité de frais : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 16, French, - unit%C3%A9%20de%20frais

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 DEF

En contabilidad analítica o de costes, cada división de un centro de costes suficientemente diferenciada de las demás, pero internamente homogénea, que sirve para calcular y asignar los costes. Por ejemplo, dentro de la unidad de negocio de automóviles existe un centro de costes que es la fábrica, y en ella una sección o grupo funcional homogéneo, como puede ser el taller de pintura. Por ser homogénea se puede hablar de una unidad de obra común.  2, record 16, Spanish, - secci%C3%B3n%20homog%C3%A9nea

Record number: 16, Textual support number: 1 OBS

sección homogénea: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 16, Spanish, - secci%C3%B3n%20homog%C3%A9nea

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

CPA Ontario protects the public interest by ensuring its members meet the highest standards of integrity and expertise. [It] serves and supports its more than 85, 000 members and 23, 000 students in their qualification and professional development in a wide range of senior positions in public accounting, business, finance, government, not-for-profits and academe.  2, record 17, English, - Chartered%20Professional%20Accountants%20of%20Ontario

Record number: 17, Textual support number: 2 OBS

The Institute of Chartered Accountants of Ontario, Certified Management Accountants of Ontario and Certified General Accountants Association of Ontario were merged into the Chartered Professional Accountants of Ontario.  3, record 17, English, - Chartered%20Professional%20Accountants%20of%20Ontario

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

CPA Ontario protège l'intérêt public en s’assurant que ses membres répondent aux normes les plus élevées en matière d'intégrité et d'expertise. Il sert et soutient ses plus de 85 000 membres et 23 000 étudiants dans leur qualification et leur perfectionnement professionnel pour un large éventail de postes supérieurs en comptabilité publique, en affaires, en finances, au gouvernement, au sein d'organisations à but non-lucratif et dans le milieu universitaire.  2, record 17, French, - Chartered%20Professional%20Accountants%20of%20Ontario

Record number: 17, Textual support number: 2 OBS

Le Institute of Chartered Accountants of Ontario, le Certified Management Accountants of Ontario et la Certified General Accountants Association of Ontario furent fusionnés pour créer le Chartered Professional Accountants of Ontario.  2, record 17, French, - Chartered%20Professional%20Accountants%20of%20Ontario

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

Cash is involved in more transactions than any other asset.... Therefore every business needs a good accounting system that... provides accurate records of cash receipts  1, record 18, English, - control%20of%20cash%20receipts

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Dès son entrée dans l'entreprise, la monnaie doit être l'objet d'une surveillance méthodique et rationnelle.  1, record 18, French, - contr%C3%B4le%20des%20recettes

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

[A] capital that is durable in character (as buildings and machinery) and can be used over an extended period of time without replacement.  2, record 19, English, - fixed%20capital

Record number: 19, Textual support number: 1 CONT

Fixed capital is that portion of the total capital that is invested in fixed assets(such as land, buildings, vehicles, plant and equipment) that stay in the business almost permanently, or at the very least, for more than one accounting period.  3, record 19, English, - fixed%20capital

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

La principale répercussion économique d'un arrêt de travail dans un port, c'est que le port est fermé et que le capital fixe reste inexploité. Des répercussions de cet ordre sur des investissements importants constituent un moyen de pression non négligeable et compensent raisonnablement la perte de revenu que subissent les employés durant un arrêt de travail.  1, record 19, French, - capital%20fixe

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

Any activity performed by a department in the course of its operations to deliver or support the delivery of its programs or services.  1, record 20, English, - business%20activity

Record number: 20, Textual support number: 1 OBS

A business activity is composed of one or several business processes and related information assets.  1, record 20, English, - business%20activity

Record number: 20, Textual support number: 2 OBS

A business activity can be a GC [Government of Canada] program(e. g., Employment Insurance), a specific business process and related information assets(e. g., accounting), or a set of business processes and related information assets with common organizational objectives(e. g., human resources management). Business activities can also include broader concerns such as mission, image, and reputation.  1, record 20, English, - business%20activity

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Toute activité effectuée par un ministère dans le cadre de son fonctionnement pour offrir ses programmes et services ou en faciliter la prestation.  1, record 20, French, - activit%C3%A9%20op%C3%A9rationnelle

Record number: 20, Textual support number: 1 OBS

Une activité opérationnelle inclut un ou plusieurs processus opérationnels et des biens d'information.  1, record 20, French, - activit%C3%A9%20op%C3%A9rationnelle

Record number: 20, Textual support number: 2 OBS

Une activité opérationnelle peut être un programme du GC [gouvernement du Canada] (p. ex., l'assurance-emploi), un processus opérationnel appliqué à des biens d'information particuliers (p. ex., la comptabilité) ou un ensemble de processus opérationnels communs (p. ex., la gestion des ressources humaines). Les activités opérationnelles peuvent également viser des objectifs plus larges, p. ex., la mission, l'image et la réputation.  1, record 20, French, - activit%C3%A9%20op%C3%A9rationnelle

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

AMS ADVANTAGE Financial is a robust and feature-rich system that provides fund-based financial accounting, GAAP-based reporting, integrated encumbrance and budgetary control capabilities using web technology. The application's accounting controls are managed through flexible table options. New controls can be added or existing ones modified to address unique local accounting requirements as well as changing GASB requirements. AMS ADVANTAGE allows users to configure the system through flexible accounting controls, budgets, chart of accounts, and business rules to meet the demands of the organization, legislative bodies or reporting agencies.  1, record 21, English, - AMS%20ADVANTAGE%20Financial

Record number: 21, Textual support number: 2 OBS

AMS ADVANTAGE® is a registered trademark of AMS (American Management System).  2, record 21, English, - AMS%20ADVANTAGE%20Financial

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

AMS ADVANTAGE® est une marque déposée de AMS (American Management System).  2, record 21, French, - AMS%20ADVANTAGE%20Financial

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

An accounting computer whose capability is augmented by a magnetic-stripe business ledger.  2, record 22, English, - ledger%20computer

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Canada's business services sector is a critical node in today's multinational, multi-value chain business model. Business services contribute significantly to Canada's national economy, accounting for $60. 8 billion of national GDP in 2010. More than 1. 3 million Canadians worked in the services sector in 2010.  1, record 23, English, - business%20services%20sector

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 CONT

Le secteur des services aux entreprises occupe une place prépondérante au sein de l'économie québécoise. Il se distingue tant par son niveau de croissance en matière d'emploi, de valeur ajoutée et d'exportation que par sa contribution aux autres secteurs sur le plan de la productivité et de l'innovation.  1, record 23, French, - secteur%20des%20services%20aux%20entreprises

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

A method of accounting for a business combination under which the net assets acquired are carried in the acquiring organization's financial statements at their cost to the acquiring organization. Income of the acquiring organization includes income of the acquired organization from the date of acquisition.  3, record 24, English, - purchase%20method

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Méthode de comptabilisation des regroupements d'entreprises qui consiste, pour l'acquéreur, à constater dans ses états financiers, à compter de la date d'acquisition, les actifs acquis et les passifs pris en charge, y compris les actifs et passifs qui pourraient ne pas avoir été constatés dans le bilan de l'entreprise acquise, en les évaluant initialement en fonction du coût d'acquisition pour l'acquéreur, déterminé à cette même date.  1, record 24, French, - m%C3%A9thode%20de%20l%27acquisition

Record number: 24, Textual support number: 1 CONT

Selon la méthode de l'acquisition, les états financiers de l'acquéreur pour la période au cours de laquelle a lieu un regroupement d'entreprises comprennent les bénéfices et flux de trésorerie de l'entreprise acquise à compter de la date d'acquisition seulement.  1, record 24, French, - m%C3%A9thode%20de%20l%27acquisition

Record number: 24, Textual support number: 1 OBS

Le coût d'acquisition pour l'acquéreur doit être déterminé en fonction de la juste valeur de la contrepartie donnée par l'acquéreur ou de sa part de la juste valeur de l'actif net ou des titres de capitaux propres acquis, en prenant le montant dont la mesure est la plus fiable. Le coût d'acquisition est réparti a) en attribuant une fraction du coût total d'acquisition à tous les éléments de l'actif acquis et du passif pris en charge en fonction de la juste valeur de ces éléments à la date d'acquisition, et b) en constatant à titre d'écart d'acquisition l'excédent du coût d'acquisition sur le montant net des valeurs attribuées aux éléments de l'actif acquis et du passif pris en charge.  1, record 24, French, - m%C3%A9thode%20de%20l%27acquisition

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 OBS

The Guild of Industrial, Commercial and Institutional Accountants(I. C. I. A.) is an association of business accountants, financial managers, tax preparers and accounting executives with members in every province of Canada as well as many other parts of the world. The Guild was founded in 1956 and incorporated by Federal Charter in 1961. It promotes and supports interest in vocational accountancy; encourages acceptance of modern methods and procedures and gives recognition to the individual' s skills and practical experience.  2, record 25, English, - Guild%20of%20Industrial%2C%20Commercial%20and%20Institutional%20Accountants

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Information confirmée par l'organisme situé à Toronto, Ontario.  2, record 25, French, - Guilde%20des%20comptables%20industriels%2C%20commerciaux%20et%20institutionnels

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

The total annual gross income from business or self-employment before any personal income tax deductions or deductions for capital cost allowance or depreciation but after deducting the following expenses and allowances related directly to that income :(i) accounting and legal expenses;(ii) advertising expenses;(iii) business tax, fees, licences, dues;(iv) insurance expenses;(v) interest, bank charges;(vi) maintenance and repairs expenses;(vii) motor vehicle expenses(except capital cost allowance) ;(viii) office expenses;(ix) salaries(including employer's contributions) ;(x) expenses related to computers and equipment;(xi) other charges claimed as expenses or allowances for the purposes of determining the annual net taxable business or self‑employment income of the individual.  3, record 26, English, - self%2Demployment%20income

Record number: 26, Textual support number: 1 CONT

For tax purposes, income from self-employment includes business income, professional income, commission income, farming income, and fishing income.  4, record 26, English, - self%2Demployment%20income

Record number: 26, Textual support number: 1 OBS

self-employment income: term used on the T1 income tax return form.  5, record 26, English, - self%2Demployment%20income

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Revenu qu'un particulier tire d'un travail qu'il fait pour son propre compte et qui, contrairement à un revenu de salarié, ouvre droit à la déduction des frais engagés pour le gagner et à l'amortissement fiscal.  2, record 26, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record number: 26, Textual support number: 1 OBS

revenu d'un travail indépendant : terme utilisé dans le formulaire relatif à la déclaration d'impôt T1.  3, record 26, French, - revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

A method of accounting for a business combination under which the net assets are carried in the combined organizations’ financial statements at their book values in the combining organizations’ books.  3, record 27, English, - pooling%20of%20interests%20method

Record number: 27, Textual support number: 1 OBS

Income of the combined organization comprises income of the combining organizations for the entire fiscal period in which the combination took place.  3, record 27, English, - pooling%20of%20interests%20method

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Méthode de comptabilisation des regroupements d'entreprises qui consiste, pour la nouvelle entreprise issue du regroupement, à inclure dans ses états financiers les éléments des états financiers des sociétés se regroupant, aux valeurs qui y sont présentées pour l'exercice au cours duquel se produit le regroupement et pour tous les exercices présentés à titre comparatif, comme si elles avaient été regroupées dès l'ouverture du premier exercice présenté.  1, record 27, French, - m%C3%A9thode%20de%20la%20fusion%20d%27int%C3%A9r%C3%AAts%20communs

Record number: 27, Textual support number: 1 OBS

La nouvelle entreprise issue du regroupement comptabilise les actifs, passifs et capitaux propres des entreprises se regroupant à la valeur comptable qu'ils avaient, corrigée seulement des retraitements d'homogénéisation des méthodes comptables des entreprises se regroupant et de l'application de ces méthodes à l'ensemble des exercices présentés. Le bénéfices de la nouvelle entreprise comprend alors les résultats des sociétés se regroupant pour tout l'exercice au cours duquel le regroupement a lieu et pour tous les exercices présentés à titre comparatif. Cette méthode n'est plus permise par les normes comptables en vigueur au Canada et aux États-Unis.  1, record 27, French, - m%C3%A9thode%20de%20la%20fusion%20d%27int%C3%A9r%C3%AAts%20communs

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 DEF

A method of accounting for a business combination that views the resulting organization as a new entity and records net assets at fair values on the date of the combination.  3, record 28, English, - new%20entity%20method

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 DEF

Méthode de comptabilisation des regroupements d'entreprises qui consiste à considérer la société issue du regroupement comme une nouvelle entité dans laquelle les éléments de l'actif et du passif des entreprises se regroupant sont comptabilisés à leur juste valeur au jour du regroupement.  1, record 28, French, - m%C3%A9thode%20de%20la%20fusion%20%C3%A0%20la%20juste%20valeur

Record number: 28, Textual support number: 1 OBS

Cette méthode n'est généralement pas en usage.  1, record 28, French, - m%C3%A9thode%20de%20la%20fusion%20%C3%A0%20la%20juste%20valeur

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 DEF

The beginning inventory plus purchases less ending inventory.  4, record 29, English, - cost%20of%20goods%20sold

Record number: 29, Textual support number: 1 CONT

Cost of goods sold is [a] portion of the income statement for a merchandising business. [It] shows the cost to the seller of buying the goods which it sold to customers. Computation of cost of goods sold involves knowing the cost of beginning and ending inventories of the accounting period and the cost of goods purchased during the period.  5, record 29, English, - cost%20of%20goods%20sold

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 DEF

Dans une entreprise commerciale, chiffre égal au stock initial de marchandises, augmenté des achats de l'exercice et diminué du stock final de marchandises.  2, record 29, French, - co%C3%BBt%20des%20marchandises%20vendues

Record number: 29, Textual support number: 1 CONT

Le coût des marchandises vendues, déduit du chiffre d'affaires, permet de déterminer la marge brute (ou marge commerciale).  2, record 29, French, - co%C3%BBt%20des%20marchandises%20vendues

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

A business segment or geographical segment for which IAS 14 [International Accounting Standard 14] requires segment information to be reported.  2, record 30, English, - reportable%20segment

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Dans les états financiers, secteur que l'entité a identifié et qui fait l'objet d'une information sectorielle.  1, record 30, French, - secteur%20isolable

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

An accounting technique used in special circumstances whereby the separate financial statements of an acquired subsidiary company reflect its assets and liabilities at values attributed to them in the purchase transaction.  3, record 31, English, - push%2Ddown%20accounting

Record number: 31, Textual support number: 1 CONT

... push-down accounting is acceptable only when virtually all the voting common shares of a subsidiary have been acquired and no significant public interest remains. Push-down accounting results in an acquiring company's cost in a business combination accounted for by the purchase method being imputed to the assets and liabilities in the financial statements of the acquired company.  4, record 31, English, - push%2Ddown%20accounting

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Technique de réévaluation intégrale des actifs et des passifs d'une entreprise acquise, qui consiste à attribuer aux actifs et aux passifs inscrits dans les comptes de cette entreprise des valeurs révisées en fonction du prix d'acquisition assumé par l'acquéreur pour les titres de participation de l'entreprise.  1, record 31, French, - r%C3%A9%C3%A9valuation%20des%20comptes%20d%27une%20filiale

Record number: 31, Textual support number: 1 OBS

Par suite de l'application de cette technique, il y a correspondance entre le coût d'acquisition pour l'acquéreur et la valeur attribuée aux actifs et aux passifs de l'entreprise acquise dans les comptes de celle-ci. Cette technique est utilisée lorsque la totalité ou la quasi-totalité des titres de participation de l'entreprise a été acquise, dans le cadre d'une ou de plusieurs opérations, par un acquéreur qui prend ainsi le contrôle de l'entreprise.  1, record 31, French, - r%C3%A9%C3%A9valuation%20des%20comptes%20d%27une%20filiale

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

The accounting figures reflecting the results of business operations for a given time period.  1, record 32, English, - operating%20results

Record number: 32, Textual support number: 1 OBS

Included are such items as the average cost of goods sold, average selling costs, gross margin, markup, net profit, etc.  2, record 32, English, - operating%20results

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Ensemble des conséquences découlant des activités normales et courantes de l'entité, que font ressortir les comptes de produits et de charges d'exploitation.  1, record 32, French, - r%C3%A9sultats%20d%27exploitation

Record number: 32, Textual support number: 1 OBS

résultat opérationnel : Étant donné les conceptions divergentes existant d'un pays à l'autre au sujet du classement des éléments exceptionnels dans l'état des résultats (ou compte de résultat), pour éviter toute erreur d'interprétation, les «results of operating activities» ont été désignés par l'expression «résultat opérationnel» dans la version française des normes comptables internationales.  1, record 32, French, - r%C3%A9sultats%20d%27exploitation

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 CONT

Objectivity. Accounting entries should be based on objective evidence to the fullest extent possible. Business documents originating outside the firm provide the best evidence. Estimates should be supported by variable objective data.  2, record 33, English, - objectivity

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Qualité de l'information financière qui suppose, d'une part, l'impartialité dans la tenue des comptes et dans la présentation de l'information et, d'autre part, l'utilisation de méthodes éliminant dans la mesure du possible les marges d'appréciation personnelle.  1, record 33, French, - objectivit%C3%A9

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

Canadian-made Simply Accounting Pro 2010 accelerates your business with professional, easy-to-use accounting and management tools.  1, record 34, English, - Simply%20Accounting%20Pro

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

Conçu au Canada, Simple Comptable Pro 2010 accroît l'efficacité de votre entreprise grâce à des outils de comptabilité et de gestion professionnels et conviviaux.  1, record 34, French, - Simple%20Comptable%20Pro

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 CONT

In the “No. ” section of this field, show the Business Number and the customs account number. This number is a standard way of identifying importing and exporting businesses, and is used in the processing of customs accounting documents. If you have one or more customs accounts, indicate the six-digit account identifier(e. g., RM0001).  2, record 35, English, - customs%20account

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 CONT

Prière de nous communiquer votre compte de douane. Si vous n'êtes pas titulaire d'un compte de douane, vous avez la possibilité d'utiliser celui de notre transitaire (Frais 4%).  1, record 35, French, - compte%20de%20douane

Record number: 35, Textual support number: 2 CONT

Section 1 - Renseignements administratifs. Vous trouverez dans cette section les renseignements suivants : [...] Compte des douanes et adresse du client.  2, record 35, French, - compte%20de%20douane

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

The... position paper is solely concerned with the topic of convergence on the methods of accounting for business combinations. Therefore it does not address detailed points of application of those methods, even though it acknowledges that there is considerable divergence today in the procedures for applying both the uniting of interests(pooling) and acquisition(purchase) methods.  2, record 36, English, - method%20of%20accounting%20for%20business%20combinations

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Méthode comptable servant à enregistrer dans les comptes les effets d'un regroupement d'entreprises au moment où l'opération y donnant lieu est effectuée.  1, record 36, French, - m%C3%A9thode%20de%20comptabilisation%20des%20regroupements%20d%27entreprises

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 DEF

A building or office used by the accounting and bookkeeping department of a business.  1, record 37, English, - counting%20house

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

The Institute of Management Accountants(IMA) is the world's leading organization dedicated to empowering management accounting and finance professionals to drive business performance. The statement of mission : To provide a dynamic forum for management accounting and finance professionals to develop and advance their careers through certification, research and practice development, education, networking, and the advocacy of the highest ethical and professional practices.  3, record 38, English, - Institute%20of%20Management%20Accountants

Record 38,  Textual support,  French

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

Until an order approving the commencement and carrying on of business is made for a bank, the bank shall not make any payment on account of incorporation... except reasonable sums for the payment of clerical assistance, legal services accounting services, office accommodation at one location office expenses,...  2, record 39, English, - office%20expenses

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

Tant qu'elle n'a pas reçu l'agrément, il est interdit à la banque de payer ses dépenses de constitution [...] sauf en ce qui concerne, [...] les dépenses de secrétariat, de services juridiques, de comptabilité et d'aménagement en un seul endroit de bureaux, ainsi que les frais de bureau, [...]  2, record 39, French, - frais%20de%20bureau

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

Deductible current expenses common to most small businesses include :-Accounting fees for advice on running the business or preparing statements and tax returns.  2, record 40, English, - accounting%20fees

Record number: 40, Textual support number: 1 OBS

Expression used on the federal income tax return T1 forms.  3, record 40, English, - accounting%20fees

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

Les frais de comptabilité encourus dans le cours ordinaire des affaires sont déductibles.  1, record 40, French, - frais%20de%20comptabilit%C3%A9

Record number: 40, Textual support number: 1 OBS

Frais comptables : expression tirée des déclarations d'impôt T1 au niveau fédéral.  3, record 40, French, - frais%20de%20comptabilit%C3%A9

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

Of the Canadian Wheat Board. Primary responsibilities include the review of financial reporting, accounting systems, risk management and internal controls. It facilitates the conduct of an annual audit, assesses performance measures, reviews annual financial statements and accounting practices, and reviews financial/business risk policies, plans and proposals.  1, record 41, English, - Audit%2C%20Finance%20and%20Risk%20Committee

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 OBS

De la Commission canadienne du blé. Les principales responsabilités de ce comité consistent à examiner les rapports financiers, les systèmes de comptabilité, la gestion des risques et les contrôles internes. Ce comité facilite la tenue d'une vérification annuelle, évalue les mesures du rendement, examine les états financiers annuels et les pratiques comptables en plus de réviser les politiques, plans et propositions en matière de finances et de gestion des risques.  1, record 41, French, - Comit%C3%A9%20de%20v%C3%A9rification%2C%20de%20finances%20et%20gestion%20du%20risque

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 CONT

Because failures are not reported expeditiously, typical business accounting is often weak in furnishing control information. Accounting, having for its purpose the recording of transactions, naturally looks backward.  2, record 42, English, - business%20accounting

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 CONT

Comptabilité d'entreprise. Objectifs du cours : À l'issue du module, les participants sont capables d'interpréter un bilan , capital investi, capitaux circulants et régularisations de compte. Ils peuvent définir des postes du passif comme le capital propre, les réserves, les obligations à moyen et long terme. Ils possèdent un vocabulaire de base élargi d'environ 300 unités lexicales spécifiques et peuvent donc aborder avec le personnel compétent des questions concernant des comptes de pertes et profits et des bilans.  3, record 42, French, - comptabilit%C3%A9%20d%27entreprise

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 OBS

Non-discretionary : ZBB [zero-base budgeting] distinguishes between discretionary and non-discretionary activities. The former is a fancy name for overhead items(e. g., general and administrative expenses such as accounting, office services, headquarters personnel...), the latter refers to core business activities(e. g., sales, manufacturing, distribution, development, etc.).  5, record 43, English, - non%2Ddiscretionary%20expenditure

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 CONT

Il y a, en fait, dans le budget un certain nombre de dépenses inéluctables (dette publique, rémunérations des personnels, etc.).  4, record 43, French, - d%C3%A9pense%20obligatoire

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 DEF

A number which appears on release documents and final accounting packages for most shipments that enter Canada. It is part of a Business Number.  1, record 44, English, - import%2Fexport%20account%20number

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Numéro qui apparaît sur les documents de mainlevée et sur les documents de la déclaration en détail définitifs pour le dédouanement de la plupart des expéditions qui entrent au Canada. Il fait partie du numéro d'entreprise.  1, record 44, French, - num%C3%A9ro%20de%20compte%20des%20importations%2Fexportations

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 CONT

Larger companies, particularly publicly held corporations, are required to use the accrual basis of accounting. From the accrual accounting perspective, the purpose of the expenditure determines whether or not the expenditure is an expense at the time of payment. For example, if a business expends cash for office supplies, no expense occurs until the office supplies are used in business operations. The spending of cash is not the "critical event". Thus, when a business buys postage stamps, it has purchased an "asset", that is, an item that has a future potential to benefit the company. If the stamps are used to mail an invoice to a customer or supplier, then the "expense" occurs because the stamp(asset) has no further benefit for the company.  3, record 45, English, - accrual%20accounting%20perspective

Record 45,  Textual support,  French

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

Finance Canada, Tax Policy Branch, Business Income Tax Division.  2, record 46, English, - Technical%20Committee%20on%20Business%20Taxation

Record number: 46, Textual support number: 2 OBS

Independent panel of legal accounting and economics professionals with expertise in the taxation field. It was established following the 1996 federal budget to review Canada's business taxation system with a view to promoting job creation and economic growth, facilitating compliance and administration, and enhancing fairness.  3, record 46, English, - Technical%20Committee%20on%20Business%20Taxation

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 OBS

Finances Canada, Direction de la politique de l'impôt, Division de l'impôt des entreprises.  2, record 46, French, - Comit%C3%A9%20technique%20de%20la%20fiscalit%C3%A9%20des%20entreprises

Record number: 46, Textual support number: 2 OBS

Instance indépendante qui regroupe des spécialistes de la fiscalité provenant des milieux du droit, de la comptabilité et des sciences économiques. Créé à la suite du Budget fédéral de 1996 afin d'examiner la fiscalité des entreprises au Canada dans le but de promouvoir la création d'emplois et la croissance économique, de faciliter l'observation et l'administration du régime fiscal, ainsi que de le rendre plus équitable.  3, record 46, French, - Comit%C3%A9%20technique%20de%20la%20fiscalit%C3%A9%20des%20entreprises

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 CONT

Asset Accounting is a sub-ledger accounting module in Financial Accounting, in which all business activities for fixed assets are recorded. The Asset Accounting(FI-AA) component is used for managing and supervising fixed assets with SAP R/3 System. Financial Accounting serves as a subsidiary ledger to the FI General Ledger, providing detailed information on transactions involving fixed assets. As a result of the integration system, FI-AA transfers data directly to and from other systems i. e., it is possible to post from the Materials Management(MM) component directly to FI-AA. When an asset is purchased or produced in-house, it can directly post the invoice receipt or goods receipt, or the withdrawal from the warehouse, to assets in FI-AA. At the same time, it can pass on depreciation and interest directly to Financial Accounting(FI) and Cost Accounting(CO). From the Plant Maintenance(PM) component, it can settle maintenance activities that require capitalization to assets.  1, record 47, English, - Asset%20Accounting

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

La Comptabilité des immobilisations est un module comptable de tiers en comptabilité financière, où sont enregistrées toutes les activités commerciales pour l'actif immobilisé. La composante de la comptabilité d'immobilisations (FI-AA) sert à administrer et à superviser l'actif immobilisé avec le système R/3 SAP. La Comptabilité financière sert de livre auxiliaire au grand livre FI, en fournissant des renseignements détaillés sur les transactions se rapportant à l'actif immobilisé. Comme conséquence du système d'intégration, FI-AA transfère les données directement à d'autres systèmes et à partir d'autres systèmes : il est possible de faire des reports de la composante de gestion des articles (MM) directement dans FI-AA. Lorsqu'on achète ou qu'on produit un élément d'actif à l'interne, le système peut reporter directement l'entrée de factures ou de marchandises dans l'actif de FI-AA. Entre-temps, il peut transférer directement l'amortissement et les intérêts de comptabilité financière (FI) et de comptabilité analytique (CO). À partir de la composante de maintenance (PM), il peut régler les activités d'entretien qui doivent être capitalisées.  1, record 47, French, - Comptabilit%C3%A9%20des%20immobilisations

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 OBS

Every year, Revenue Canada supplies, free-of-charge, Teaching Taxes kits to about 2, 000 teachers and 75, 000 students. The program is used in economics, accounting, business, mathematics, consumer education, social studies, and even language courses in high schools and colleges across the country.  3, record 48, English, - Teaching%20Taxes%20Program

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 OBS

Chaque année, Revenu Canada fournit gratuitement une trousse intitulée Enseignons l'impôt à environ 2 000 enseignants et 75 000 étudiants. La trousse est utilisée dans les cours d'économie, de comptabilité, d'administration des affaires, de mathématiques, d'éducation des consommateurs, d'études sociales et parfois même dans les cours de langue, dans les écoles secondaires et les collèges partout au pays.  3, record 48, French, - Programme%20Enseignons%20l%27imp%C3%B4t

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

Inventory that is carried out when a business stops trading, based on valuation criteria that differ from those normally used in accounting. The valuation tends to be lower than the accounting value or the market value as there is less room for negotiation and because a high level of stocks enter the market in one go.  2, record 49, English, - inventory%20for%20liquidation

Record number: 49, Textual support number: 1 OBS

inventory for liquidation: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 49, English, - inventory%20for%20liquidation

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 DEF

Inventaire effectué en cas de cessation d'activité. L'estimation est alors inférieure à la valeur comptable et à la valeur de marché car la capacité de négociation est limitée et les stocks lancés sur le marché sont trop élevés.  1, record 49, French, - inventaire%20de%20liquidation

Record number: 49, Textual support number: 1 OBS

inventaire de liquidation : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 49, French, - inventaire%20de%20liquidation

Record 49,  Textual support,  Spanish

Record number: 49, Textual support number: 1 DEF

Inventario que se realiza en caso de cese de la actividad de una empresa. La valoración suele ser inferior al valor contable y de mercado por tener menos capacidad de negociación y por salir de golpe al mercado unas existencias altas.  2, record 49, Spanish, - inventario%20de%20liquidaci%C3%B3n

Record number: 49, Textual support number: 1 OBS

inventario de liquidación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 49, Spanish, - inventario%20de%20liquidaci%C3%B3n

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

Every business unit or enterprise [that] is treated in accounting as a separate entity, with the affairs of the business and those of the owner or owners being kept entirely separate.  1, record 50, English, - business%20entity

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Hypothèse fondamentale portant sur la relation entre [...] l'entreprise et [...] son propriétaire exploitant, ses associés ou ses actionnaires, en vertu de laquelle on constate une existence propre à chacun, permettant de comptabiliser l'activité de l'entreprise d'une manière séparée de son propriétaire exploitant, de ses associés, de ses actionnaires ou de toute autre entité économique.  1, record 50, French, - personnalit%C3%A9%20de%20l%27entit%C3%A9

Record 50,  Textual support,  Spanish

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 DEF

Accounting techniques that include social and environmental costs.  3, record 51, English, - green%20accounting

Record number: 51, Textual support number: 1 OBS

green accounting : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 51, English, - green%20accounting

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 DEF

Partie de la comptabilité qui reflète fidèlement les risques, les investissements et les dépenses qui se rapportent à l'environnement. Doit inclure les investissements nécessaires pour pouvoir accomplir les règles déjà votées, qui ont une date d'entrée en vigueur.  3, record 51, French, - %C3%A9cocomptabilit%C3%A9

Record number: 51, Textual support number: 1 OBS

comptabilité verte : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  4, record 51, French, - %C3%A9cocomptabilit%C3%A9

Record number: 51, Textual support number: 2 OBS

[écocomptabilité] : équivalent français proposé par le Comité de terminologie française de l'Ordre des comptables agréés du Québec.  5, record 51, French, - %C3%A9cocomptabilit%C3%A9

Record number: 51, Textual support number: 3 OBS

Source(s) : CA Magazine.  6, record 51, French, - %C3%A9cocomptabilit%C3%A9

Record 51,  Textual support,  Spanish

Record number: 51, Textual support number: 1 DEF

Parte de la contabilidad dedicada a reflejar fielmente los riesgos, inversiones y gastos relacionados con el medio ambiente. Debe incluir las inversiones necesarias para poder cumplir con normativas ya aprobadas que tengan fecha de entrada en vigor próxima.  1, record 51, Spanish, - contabilidad%20verde

Record number: 51, Textual support number: 1 OBS

contabilidad verde: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 51, Spanish, - contabilidad%20verde

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

The preparation and interpretation of overall economic statistics of a nation in financial statement form, measuring the total earnings of labour and property from the production of goods and services.  3, record 52, English, - national%20income%20accounting

Record number: 52, Textual support number: 1 OBS

national accounting : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 52, English, - national%20income%20accounting

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 DEF

Présentation comptable des informations quantitatives, relatives à l'activité économique d'un pays, dont l'objet est de décrire les phénomènes fondamentaux de la production, de la distribution et de la répartition des richesses, ainsi que d'établir le tableau de l'activité économique du pays et les prévisions économiques pour une période donnée.  3, record 52, French, - comptabilit%C3%A9%20nationale

Record 52,  Textual support,  Spanish

Record number: 52, Textual support number: 1 DEF

Obtención de datos económicos de un país, por ejemplo el PIB, la renta nacional o el gasto público.  2, record 52, Spanish, - contabilidad%20nacional

Record number: 52, Textual support number: 1 OBS

contabilidad nacional: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 52, Spanish, - contabilidad%20nacional

Record 53,  Textual support,  English

Record number: 53, Textual support number: 1 DEF

Accounting system designed to record the amount of money invested in human resources and accumulated value, for the purpose of highlighting it as the company’s most important asset.  1, record 53, English, - human%20asset%20accounting

Record number: 53, Textual support number: 1 OBS

human asset accounting : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 53, English, - human%20asset%20accounting

Record 53,  Textual support,  French

Record number: 53, Textual support number: 1 DEF

Système d'information qui vise à, maintenir une base de données spécifiant les sommes, investies dans les ressources humaines et la valeur accumulée, en vue de faire ressortir cet aspect comme un des plus importants pour la compagnie.  1, record 53, French, - comptabilit%C3%A9%20des%20ressources%20humaines

Record number: 53, Textual support number: 1 OBS

comptabilité des ressources humaines : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 53, French, - comptabilit%C3%A9%20des%20ressources%20humaines

Record 53,  Textual support,  Spanish

Record number: 53, Textual support number: 1 DEF

Sistema de información que trata de mantener una base de datos del dinero invertido en recursos humanos y su valor acumulado con el ánimo de resaltar su posición como el activo verdaderamente más importante de una compañía.  1, record 53, Spanish, - contabilidad%20de%20recursos%20humanos

Record number: 53, Textual support number: 1 OBS

contabilidad de recursos humanos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 53, Spanish, - contabilidad%20de%20recursos%20humanos

Record 54,  Textual support,  English

Record number: 54, Textual support number: 1 DEF

As used in business administration, a term describing those functions which are primarily advisory, supplementary, or consulting, or which provide facilities or services. Staff functions are distinguished from line functions in that they involve no direct supervisory responsibilities, and are not directly connected with production. Examples of staff activities in a typical company include accounting, personnel, maintenance, research, etc.  2, record 54, English, - staff

Record 54,  Textual support,  French

Record number: 54, Textual support number: 1 DEF

Ensemble des fonctions qui, tout en n'étant pas directement reliées à la production et n'exerçant pas de responsabilités de surveillance étroite des opérations, sont remplies par des personnes chargées de conseiller les cadres hiérarchiques d'une organisation.  1, record 54, French, - %C3%A9tat%2Dmajor

Record 54,  Textual support,  Spanish

Record 55,  Textual support,  English

Record number: 55, Textual support number: 1 DEF

The sale by a business of its book debts to a factoring company, who will pay the business the face value of the total of the invoices, less a discount which will take into consideration : the fee, interest rates appertaining at the time, risk of non-payment, etc. The seller of the invoices will do so in order to improve his cash flow. The factoring company, will not necessarily offer any other service, such as guarantee of bad debts, sales ledger accounting, etc. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 55, English, - invoice%20discounting

Record number: 55, Textual support number: 1 CONT

Invoice discounting is a working capital facility which provides immediate finance (prepayment) of up to 80% of funds tied up in unpaid debtor invoices, the balance is paid (less costs) as the debtor collections are received. In short invoice discounting is an acceleration of cash flow.  3, record 55, English, - invoice%20discounting