TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

Mathematicians and statisticians research mathematical or statistical theories, and develop and apply mathematical or statistical techniques for solving problems in such fields as science, engineering, business and social science. Actuaries apply mathematics, statistics, probability and risk theory to assess potential financial impacts of future events. Mathematicians, statisticians and actuaries are employed by universities, governments, bank and trust companies, insurance companies, pension benefit consulting firms, professional associations, and science and engineering consulting firms.  1, record 1, English, - Mathematicians%2C%20statisticians%20and%20actuaries

Record number: 1, Textual support number: 2 OBS

2161: classification system code in the National Occupational Classification.  2, record 1, English, - Mathematicians%2C%20statisticians%20and%20actuaries

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Les mathématiciens et les statisticiens font des recherches sur les théories mathématiques ou statistiques, élaborent des techniques mathématiques ou statistiques et les appliquent pour résoudre des problèmes relevant de la science, du génie, du commerce et des sciences sociales. Les actuaires appliquent les principes des mathématiques, de la statistique, des probabilités et de la théorie du risque pour évaluer l'incidence financière éventuelle de circonstances futures. Les mathématiciens, les statisticiens et les actuaires travaillent dans les universités, la fonction publique, les banques et les sociétés de fiducie, les compagnies d'assurance, les firmes d'experts-conseils en prestations de retraite, les associations professionnelles ou les firmes d'experts-conseils en sciences et en génie.  1, record 1, French, - Math%C3%A9maticiens%2Fmath%C3%A9maticiennes%2C%20statisticiens%2Fstatisticiennes%20et%20actuaires

Record number: 1, Textual support number: 2 OBS

2161 : code du système de classification de la Classification nationale des professions.  2, record 1, French, - Math%C3%A9maticiens%2Fmath%C3%A9maticiennes%2C%20statisticiens%2Fstatisticiennes%20et%20actuaires

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - accrual%20accounting%20perspective

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish