TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A classification of expense incurred in the general direction of an enterprise as a whole, as contrasted with expense of a more specific function, such as manufacturing or selling, but not including income deductions.  6, record 1, English, - administrative%20expenses

Record number: 1, Textual support number: 1 OBS

Items included under this head vary with the nature of the business, but usually include salaries of top officers, rent, and other general-office expense.  6, record 1, English, - administrative%20expenses

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

[Ensemble de] coûts inhérents à la gestion générale de l'entité, engagés pour assurer sa bonne marche.  6, record 1, French, - frais%20d%27administration

Record number: 1, Textual support number: 1 OBS

Dans un état des résultats (ou compte de résultat) présenté par destination, tous ces coûts sont regroupés sous une rubrique distincte, tout comme les coûts d'autre nature, notamment les coûts de production et les frais de vente.  6, record 1, French, - frais%20d%27administration

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

... desembolsos o erogaciones que no pueden identificarse de manera directa con la venta de los artículos. Ejemplos: sueldos de gerencia general, finanzas, contabilidad general, depreciaciones de equipo de oficina (no incluye aquellos equipos que se localicen en áreas de producción).  2, record 1, Spanish, - gastos%20de%20administraci%C3%B3n

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The expenses incurred by an employee in performing his duties.  4, record 2, English, - business%20expense

Record number: 2, Textual support number: 1 CONT

The employee shall submit all travel expenses and other business charges incurred on the credit card on an expense claim within 15 days of completion of the related travel and shall obtain reimbursement, in the usual manner, through payment issued by the Receiver General.  1, record 2, English, - business%20expense

Record number: 2, Textual support number: 1 OBS

Business expense, business charge, employment expense: terms more often used in the plural.  5, record 2, English, - business%20expense

Record number: 2, Textual support number: 2 OBS

employment expenses: term extracted from the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999 and used on the federal income tax return T1 forms.  5, record 2, English, - business%20expense

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

dépenses d'emploi : terme qui figure dans une déclaration T1. Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-H).  4, record 2, French, - frais%20professionnels

Record number: 2, Textual support number: 2 OBS

frais d'affaires : mauvaise traduction.  4, record 2, French, - frais%20professionnels

Record number: 2, Textual support number: 3 OBS

frais relatifs à l'emploi : terme tiré des déclarations d'impôt T1 au niveau fédéral.  5, record 2, French, - frais%20professionnels

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 OBS

suplido: término utilizado generalmente en plural.  2, record 2, Spanish, - suplido

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Under time charter parties, the charterer appoints the port agent and it is open to the owner to also appoint his own protective agent to represent his interests. However, it appears that few owners choose to incur this expense and the selected agent is therefore considered as being the ship's agent in a general sense, and is therefore also the owner's agent. These two separate duties can give rise to a conflict of interest.  1, record 3, English, - protective%20agent

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

miscellaneous expenses : Incidental expense, not classifiable as manufacturing, selling, administrative, or general expense, and appearing on an income statement below operating income or as a subdivision of income deductions.  3, record 4, English, - miscellaneous%20expense

Record number: 4, Textual support number: 1 OBS

miscellaneous expense; other expense; sundry expense: terms generally used in the plural.  4, record 4, English, - miscellaneous%20expense

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

charges diverses : Charges minimes, provenant d'opérations secondaires ou périphériques ou d'opérations qui ne sont pas typiques des activités d'exploitation normales de l'entité, qu'il n'est généralement pas nécessaire de présenter séparément dans l'état des résultats (ou compte de résultat).  1, record 4, French, - charge%20diverse

Record number: 4, Textual support number: 1 OBS

charge diverse; charge accessoire; autre charge; dépense accessoire : termes habituellement utilisés au pluriel.  3, record 4, French, - charge%20diverse

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

The administrative processing associated with foreign merchandise that has landed in [the country] for consumption, warehousing, or other reasons ... [It] involves the submission to customs of documents that identify the owner of the goods, the type and character of the merchandise, value for duty purposes, and other relevant information upon which the customs authorities may rely in deciding whether the merchandise is permitted admission into the [country], which permits or licenses, if any, apply to the importation, and what rate of duty is to be assessed.  4, record 5, English, - customs%20entry

Record number: 5, Textual support number: 1 CONT

All imports must be entered within five working days of arrival at a U. S. [United States] port of entry, unless an extension of time is permitted by the district or area director of customs. Failure to make entry within the prescribed time period will cause the goods to fall into the condition of "general order" under which the unentered merchandise will be transported into a customs bonded warehouse; the goods will remain there, at the owner's expense, until entry is effected.  4, record 5, English, - customs%20entry

Record number: 5, Textual support number: 1 OBS

Compare with "customs clearance" and "customs release".  5, record 5, English, - customs%20entry

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Acte par lequel une personne manifeste dans les formes et manières prescrites, la volonté d'assigner à une marchandise un régime douanier et de mettre fin à un tel régime.  2, record 5, French, - d%C3%A9claration%20en%20douane

Record number: 5, Textual support number: 1 OBS

Comparer avec «dédouanement», «mainlevée douanière» et «évaluation en douane».  3, record 5, French, - d%C3%A9claration%20en%20douane

Record 5,  Textual support,  Spanish

Record number: 5, Textual support number: 1 DEF

Declaración que debe realizarse del modo prescrito por la aduana, mediante la cual las personas interesadas indican qué régimen aduanero pretenden aplicar a las mercancías y suministran los detalles informativos que la aduana requiere para la aplicación del régimen elegido.  1, record 5, Spanish, - declaraci%C3%B3n%20de%20mercanc%C3%ADas

Record number: 5, Textual support number: 1 OBS

Compárese con "despacho aduanero", "retiro de mercancías", "liberación de mercancías", "aforo de mercancías".  2, record 5, Spanish, - declaraci%C3%B3n%20de%20mercanc%C3%ADas

Record number: 5, Textual support number: 1 PHR

Efectuar una declaración de aduanas de mercancías.  3, record 5, Spanish, - declaraci%C3%B3n%20de%20mercanc%C3%ADas

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

General order for security by recognizance. A court that has authority to quash a conviction, order or other proceeding on certiorari may prescribe by general order that no motion to quash any such conviction, order, or other proceeding removed to the court by certiorari, shall be heard unless the defendant has entered into a recognizance with one or more sufficient sureties, before one or more justices of the territorial division in which the conviction or order was made, or before a judge or other officer, or has made a deposit to be prescribed with a condition that the defendant will prosecute the writ of certiorari at his own expense, without wilful delay, and, if ordered, will pay to the person in whose favour the conviction, order or other proceeding is affirmed, his full costs and charges...  2, record 6, English, - order%20for%20security

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Ordonnance générale de cautionnement par engagement. Une cour compétente pour annuler une condamnation, ordonnance ou autre procédure sur certiorari peut prescrire, au moyen d'une ordonnance générale, qu'aucune motion pour annuler une condamnation, ordonnance ou autre procédure de ce genre, évoquée devant la cour par certiorari, ne soit entendue à moins que le défendeur n'ait contracté un engagement, avec une ou plusieurs cautions suffisantes, devant un ou plusieurs juges de paix de la circonscription territoriale où la condamnation ou l'ordonnance a été rendue ou devant un juge ou autre fonctionnaire, ou n'ait opéré le dépôt prescrit, portant comme condition qu'il poursuivra le bref de certiorari, à ses propres frais, sans retard volontaire, et, s'il en est requis, qu'il paiera à la personne en faveur de qui la condamnation, l'ordonnance ou autre procédure est confirmée, tous ses frais et dépens à taxer selon la pratique de la cour devant laquelle la condamnation, l'ordonnance ou la procédure est confirmée.  1, record 6, French, - ordonnance%20de%20cautionnement

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

In the old terminology, this was called a line object. G/L accounts are created to define types of revenue, expense, asset, liability or equity accounts, and to support the preparation of Financial Statements. Describes the General Ledger Account, defined by a five-digit number, and contains the Canada Customs and Revenue Agency(CCRA) specific information which controls the entry of data to this account and the management of the account.  1, record 7, English, - general%20ledger%20account

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Sert à décrire le compte général, défini par un numéro à cinq chiffres, et renferme des données bien précises de l'Agence des douanes et du revenu du Canada qui permettent de surveiller l'entrée de données dans ce compte et la gestion de ce dernier.  1, record 7, French, - compte%20g%C3%A9n%C3%A9ral

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

An Ontario Ministry of Natural Resources branch... responsible for general accounting functions, including payroll and expense account services, accounts payable, and financial liaison with the Provincial Auditor and other government ministries and agencies.  1, record 8, English, - Financial%20Resources%20Branch

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Direction du Ministère des Richesses naturelles [...] chargée des fonctions générales de comptabilité, y compris les services de la paye et des comptes de dépenses, les comptes débiteurs et la liaison financière avec le vérificateur général et les autres ministères et organismes gouvernementaux.  1, record 8, French, - Direction%20des%20ressources%20financi%C3%A8res

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Every owner or lessee of a commercial motor vehicle... who has been granted a general authorization to transport goods in bond... shall, at his own expense, display on both sides of his vehicle in conspicuous letters the words "Canada Customs Bonded Carrier".  2, record 9, English, - Canada%20Customs%20Bonded%20Carrier

Record number: 9, Textual support number: 1 OBS

Term used by Revenue Canada.  3, record 9, English, - Canada%20Customs%20Bonded%20Carrier

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Tout propriétaire ou locataire d'un véhicule automobile commercial [...] ayant obtenu une autorisation générale pour le transport des marchandises en entrepôt [...] doit, à ses propres frais, inscrire sur les deux côtés de son véhicule en lettres évidentes les mots «Voiturier cautionné des douanes canadiennes».  2, record 9, French, - Transporteur%20cautionn%C3%A9%20%2D%20Douanes%20Canada

Record number: 9, Textual support number: 1 OBS

Transporteur cautionné - Douanes Canada : terme utilisé par Revenu Canada.  3, record 9, French, - Transporteur%20cautionn%C3%A9%20%2D%20Douanes%20Canada

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

Site sign: Term used by Public Works Canada.  1, record 10, English, - site%20sign

Record number: 10, Textual support number: 2 OBS

Signs. The ordinary company-name sign that a general contractor puts up on all his jobs is not considered a job expense. If the contract should call for a special sign, however(perhaps one showing the title of the project, with the names of the owner, architect, and engineer), then an item should be carried in the estimate for it.  2, record 10, English, - site%20sign

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

L'instruction du 21 février 1977 commente les conditions d'exonération des panneaux apposés sur les chantiers de construction et précise les cas où les clôtures constituent des portatifs spéciaux.  2, record 10, French, - panneau%20de%20chantier

Record 10,  Textual support,  Spanish