TERMIUM Plus®

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

SIDE LEDGER [3 records]

Record 1 2012-05-01

English

Subject field(s)
  • General Warehousing
CONT

The perpetual inventory records(of course, he did not call them that) were to be kept in a sort of warehouse ledger which was in turn divided into three parts. The first part showed an account for the wool purchased from different individuals, the account being debited for acquisitions and credited for wool put into process by both grades and quantities(in pounds). The balance was the wool unprocessed. The second part of the warehouse ledger was a manufactory record or account, in which the wool carried to manufacturing was recorded on the debit side, while the credits showed the finished product, which was in turn transferred to what we call now a finished goods ledger. The finished goods ledger made up the third part of the warehouse ledger, and was debited for goods finished and credited for goods sold still in quantities only, the quantities, however, being pieces of cloth and not pounds as in the materials account.

OBS

For stores management.

French

Domaine(s)
  • Entreposage général

Spanish

Save record 1

Record 2 2006-01-26

English

Subject field(s)
  • Environmental Law
  • Air Pollution
DEF

A unit derived from a country’s sink activities that result in a net removal of greenhouse gases.

CONT

RMU : Removal Unit. The Marrakesh Accords introduced the RMU as part of a Party's assigned amount generated from domestic sinks activities within Annex 1. Under the [Kyoto] Protocol, accounting for carbon sequestration activities is handled on the assigned amount side of the ledger rather than the inventory side. For example, if a Party has a net sink of 30 MT [metric ton], then it "issues" 30 MT of RMUs rather than subtracting 30 MT from its inventory of total emissions.

OBS

RMUs cannot be banked for future commitment periods.

OBS

A removal unit (RMU) can be issued for each tonne of greenhouse gases removed from the atmosphere through LULUCF [land use, land-use change and forestry] activities.

French

Domaine(s)
  • Droit environnemental
  • Pollution de l'air
CONT

UA : unité d'absorption. Conformément aux Accords de Marrakech, il s'agit de crédits découlant d'activités nationales visant à renforcer les absorptions par les puits dans les pays de l'annexe 1. Le Protocole de Kyoto aborde la comptabilisation des activités de séquestration du carbone par les quantités attribuées plutôt que par les inventaires. Par exemple, si une Partie comptabilise des absorptions nettes par les puits de 30 tm [tonne métrique], elle «délivre» 30 tm d'UA au lieu de soustraire cette quantité de son inventaire d'émissions globales.

OBS

Ces unités ne peuvent être gardées en banque pour des périodes d'engagement ultérieures.

OBS

Une unité d'absorption peut être délivrée pour chaque tonne de gaz à effet de serre absorbée dans l'atmosphère par le biais d'activités UTCATF [Utilisation des terres, changement d'affection des terres et foresterie].

Spanish

Save record 2

Record 3 1976-06-19

English

Subject field(s)
  • Supports and Reinforcement (Construction)
CONT

Floor joists may be supported on 2" x 2" ledger strips nailed to the beam or header with two 3 1/2" nails within 2" either side of each joist.

French

Domaine(s)
  • Étayage et consolidation (Construction)
CONT

Les solives de plancher peuvent s'appuyer sur des corbeaux de 2 po x 2 po cloués à la poutre ou à la solive d'extrémité, avec deux clous de 3 1/2 pouces, en deça de 2 po de chaque côté de chaque solive.

Spanish

Save record 3

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: