TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-11-23

English

Subject field(s)
  • Museums and Heritage (General)
  • Sales (Marketing)
  • Regional Dialects and Expressions
CONT

Men and women also bartered with their neighbours and friends for much of what they needed. John Smith of Forty Mile Creek(present day Grimsby), for example, kept an account book that documented a variety of exchanges with several neighbours. Over a period of time in 1796, Smith supplied his father-in-law with hay, beef and wheat, and in return, received five quarts of salt and six shillings cash. How farm families disposed of their produce depended a great deal on personal circumstances, needs, market prices and the degree of risk one was willing to incur in the pursuit of profit.

French

Domaine(s)
  • Muséologie et patrimoine (Généralités)
  • Vente
  • Régionalismes et usages particuliers
OBS

quart : Baril : un quart de farine, un quart de lard, un quart d'huîtres. Le quart, mesure de capacité, était originairement le quart ou le quatrième partie du muid. Ce terme a cours dans plusieurs départements de France, notamment en Bourgogne. Il est également en usage parmi les marins. Un petit quart, c'est la quatrième partie d'une pinte en Acadie (quart en anglais), laquelle est la quatrième partie d'un gallon [...] Le quart était la ration de vin des soldats. Le grand quart, peck en anglais, est la quatrième partie du minot.

Spanish

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Record 2 2002-04-08

English

Subject field(s)
  • Financial and Budgetary Management
CONT

Annuity depreciation operates on the principle that the rate of return is a constant percentage of the net book value, and that depreciation represents the return of capital.

Key term(s)
  • annuity method of depreciation

French

Domaine(s)
  • Gestion budgétaire et financière
CONT

L'amortissement par annuités pose comme principe que le taux de rentabilité est un pourcentage constant de la valeur comptable nette, et que l'amortissement représente le remboursement du capital.

Spanish

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Record 3 1999-08-04

English

Subject field(s)
  • Financial Accounting
CONT

We define the average return on book value as the average forecasted profits from a project after depreciation and taxes divided by the average book value of the investment. This measure is then compared to book return for the firm as a whole, or to book rate of return for the industry.

French

Domaine(s)
  • Comptabilité générale

Spanish

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