TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

... a charge not exceeding five dollars for the creation of or increase in an overdraft, imposed by a credit union or caisse populaire the membership of which [comprises,] wholly or substantially, natural persons or a deposit-taking institution the deposits in which are insured, in whole or in part, by the Canada Deposit Insurance Corporation or guaranteed, in whole or in part, by the Quebec Deposit Insurance Board.  5, record 1, English, - overdraft%20protection%20fee

Record number: 1, Textual support number: 1 CONT

This means that the bank will simply advance the money that your account is short and allow the check to be cashed. ... a fee is charged for this overdraft protection. Overdraft fees typically range between $20 and $35 per overdraft. In addition, interest may be charged on any outstanding balance (that is the money the bank had to advance) until those funds are repaid. Naturally, overdraft charges can be very expensive, particularly if you aren’t aware of your account balance at all times, or are careless with the checks you issue.  6, record 1, English, - overdraft%20protection%20fee

Record number: 1, Textual support number: 2 CONT

... If [consumer] accounts have insufficient funds, they will be subject to expensive bounced check fees or overdraft protection charges.  7, record 1, English, - overdraft%20protection%20fee

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Les frais de services sont des frais que vous payez en contrepartie d'un service fourni par la banque. Certains services de comptes de chèques sont gratuits, mais bon nombre sont payés par les clients, selon la formule de l'utilisateur-payeur. [...] Voici certains frais courants des comptes de chèques : frais de tenue de compte mensuels (dépendent souvent du maintien d'un solde minimum); frais de retrait, de virement et de règlement de factures; [...] frais de découvert (ou frais de protection de découvert) [...]  2, record 1, French, - frais%20de%20d%C3%A9couvert

Record number: 1, Textual support number: 2 CONT

Les clients peuvent éviter les frais de découvert en faisant une demande du service de protection de découvert.  3, record 1, French, - frais%20de%20d%C3%A9couvert

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

New account fraud ... involves the criminal using a false identity, made-up or stolen, to open a new account, typically to obtain a credit card or loan. The consumer is the main victim.  2, record 2, English, - new%20account%20fraud

Record number: 2, Textual support number: 2 CONT

There's no way, of course, to monitor accounts that have been opened in your name without your knowledge. That's where your credit report is so important. When someone tries to open an account in your name, the credit grantor will check your credit report before granting credit. If credit is granted, the new account will subsequently show up on your credit report.  3, record 2, English, - new%20account%20fraud

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Cette solution détecte et gère un large éventail de types de fraude dans le domaine financier, par exemple : ouverture frauduleuse de compte (identité usurpée, fausse déclaration) [...]  2, record 2, French, - ouverture%20frauduleuse%20de%20compte

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Super Checking accounts earn interest from the first dollar, and include many complimentary services : free unlimited ATM withdrawals; one free box of checks per year; free notary service; and one free money order or free teller's check per business day. Standard fees for these services apply to additional order volumes and to customers without a Super Checking Account.  2, record 3, English, - standard%20fees

Record number: 3, Textual support number: 1 OBS

standard fees: term usually used in the plural in this field.  3, record 3, English, - standard%20fees

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Pour les particuliers, au Canada, les frais moyens sont de 10 $ par mois.  2, record 3, French, - frais%20moyens

Record number: 3, Textual support number: 1 OBS

Les frais moyens par transaction perçus par les banques ont chuté d'environ 26 % [...]  3, record 3, French, - frais%20moyens

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The propensity, often unconscious, to search for, assemble, present, or use evidence in such a manner as to point to a preselected endproduct or conclusion. Bias does not of necessity lead to error, since it may be anticipated and allowed for by employing adjusting or weighting devices, or ostensibly inaccurate results may be interpreted or cross-checked in a variety of ways.  2, record 4, English, - bias

Record number: 4, Textual support number: 1 OBS

It is possible to extract evidence and synthesize an objective and valid picture even when employing biased or potentially biased sources of information. A principal objective in the process of auditing is the search for and correction of biases. An auditor determines the presence or lack of bias in a group of accounts receivable by circularizing persons against whom claims are held. Offsetting biases are regularly taken advantage of in the construction of "internal controls". By the operation of a normally patterned system of "internal check", valid results are deemed to follow by placing individuals with independent, opposing interests in opposition to each other and making them participants in the recording of the same transaction. The assumption underlying any such device is that the offsetting biases are of the same relative order of magnitude.  2, record 4, English, - bias

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Altération, intentionnelle ou non, des conditions d'une expérience, de la présentation d'une information, d'une estimation comptable ou d'un sondage, qui a pour effet de modifier les résultats ou l'information comptable dans un sens déterminé.  1, record 4, French, - parti%20pris

Record number: 4, Textual support number: 1 OBS

Dans le cas d'informations comptables, la mesure d'éléments à comptabiliser est partiale lorsqu'elle a tendance à aboutir systématiquement à une sous-évaluation ou à une surévaluation de ces éléments. Le choix des méthodes comptables peut être partial lorsqu'il est fait avec l'idée de favoriser les intérêts d'utilisateurs particuliers ou la réalisation d'objectifs économiques ou politiques précis. L'auditeur doit tenir compte de la possibilité d'un parti pris général dans les estimations comptables, et aussi de la possibilité que l'orientation du parti pris change de manière importante d'un exercice à l'autre, situations qui sont susceptibles de produire des résultats inexacts.  1, record 4, French, - parti%20pris

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The assessment of the future financial expenditure of a business. The accounts department will regularly check that expenditure compares with the assessment made and if there is any variance then this is reported to the directors who will make a decision regarding efficacy of the budget control system. [Klein, Gerald. Dictionary of Banking, Pitman Publishing, 1995].  4, record 5, English, - budgetary%20control

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Technique de contrôle de gestion destinée à assurer que les gestionnaires d'une entreprise ou d'une organisation à caractère public maintiennent leurs dépenses et leurs recettes à l'intérieur des prévisions budgétaires pour l'année en cours.  3, record 5, French, - contr%C3%B4le%20budg%C3%A9taire

Record number: 5, Textual support number: 1 CONT

Le contrôle budgétaire constitue l'une des techniques du contrôle de gestion permettant, à partir d'une décentralisation des responsabilités, d'assurer un contrôle, dans le cadre d'un exercice budgétaire (généralement un an), de l'ensemble des activités de l'entreprise, traduites en unités monétaires.  4, record 5, French, - contr%C3%B4le%20budg%C3%A9taire

Record number: 5, Textual support number: 1 OBS

Cette comparaison des résultats obtenus avec les objectifs fixés à l'origine révèle des écarts budgétaires dont il y a lieu de rechercher les causes. Une action corrective doit alors être immédiatement entreprise. Le contrôle budgétaire permet ainsi de s'assurer que l'entité poursuit son activité dans la ligne de conduite tracée.  2, record 5, French, - contr%C3%B4le%20budg%C3%A9taire

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Accounting/audit term for a detailed check on an aspect of the accounts of a company or organization. A test in depth may take the form of a detailed examination of a particular transaction and its documentation through all its stages.  1, record 6, English, - test%20in%20depth

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Accounting/audit term for a detailed examination of a key part of the accounts of a company or organization. A block check may take the form of, for example, an examination of either(a) all account entries falling within a specified period;(b) all vouchers for amounts above a certain figure, or(c) all documents of a particular kind.  1, record 7, English, - block%20check

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish