TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

... when an entity changes an accounting policy, it must disclose the amount of the adjustment to each financial statement line item affected for the current period.  3, record 1, English, - financial%20statement%20line%20item

Record number: 1, Textual support number: 1 OBS

A single line item or individual element of a financial statement(balance sheet or income statement), representing a class of transactions, account balance, or other disclosure, e. g., accounts receivable, or interest expense.  2, record 1, English, - financial%20statement%20line%20item

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

[...] lorsqu'une entité modifie une méthode comptable, elle doit fournir le montant de l'ajustement apporté à chaque poste des états financiers qui est touché pour la période considérée.  2, record 1, French, - poste%20des%20%C3%A9tats%20financiers

Record number: 1, Textual support number: 1 OBS

Poste unique ou élément individuel des états financiers (bilan ou état des résultats) représentant une catégorie d'opérations, le solde d'un compte ou d'autres informations à fournir (p. ex. créances ou intérêts débiteurs).  3, record 1, French, - poste%20des%20%C3%A9tats%20financiers

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

[The] combination pension plan... offers a benefit that is the sum of the pension provided through the defined benefit component and... the defined contribution component of the pension plan. At retirement, the plan member will receive the defined benefit pension in addition to the pension that he/she can purchase with the defined contribution account balance.  1, record 2, English, - combination%20pension%20plan

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

[Un] régime combiné [...] offre une prestation qui correspond à la somme de la pension prévue par la composante [à] prestations déterminées et [...] par la composante à [cotisations déterminées] du régime de retraite[. À] son départ à la retraite, le participant au régime touchera la prestation déterminée, en plus de la pension qui pourra être achetée avec le solde des cotisations déterminées qu'il aura accumulées.  3, record 2, French, - r%C3%A9gime%20combin%C3%A9

Record number: 2, Textual support number: 1 OBS

régime de retraite à double volet : désignation normalisée par l'Office québécois de la langue française en 1991.  4, record 2, French, - r%C3%A9gime%20combin%C3%A9

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

There are other ways to make money in crypto, like staking. With staking, you can put your digital assets to work and earn passive income without selling them. In some ways, staking is similar to depositing cash in a high-yield savings account. Banks lend out your deposits, and you earn interest on your account balance.  2, record 3, English, - staking

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Qu'est-ce que le jalonnement [...] C'est un moyen passif de gagner de l'argent en prêtant vos pièces pour alimenter la chaîne de blocs. Les cryptomonnaies que vous mettez en jeu produisent des intérêts, généralement à des taux très élevés, impossibles à obtenir auprès d'une banque traditionnelle.  4, record 3, French, - jalonnement

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

After notification of the processing of the IS [interdepartmental settlement] transaction by the SPS [Standard Payment System] and receipt of the RG-GL [Receiver General-General Ledger] control account data files and central control account balances, Dept. A (creditor) processes an accounting entry to clear the accounts receivable account or to credit the expenses.  2, record 4, English, - central%20control%20account%20balance

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

À la réception de l'avis de traitement de l'opération de RI [règlement interministériel] par le SNP [Système normalisé des paiements], des fichiers des données de comptes de contrôle du GLG-RG [grand livre général du receveur général] et des soldes du compte de contrôle central, le min. «A» (créancier) enregistre une écriture comptable afin de liquider le compte débiteur ou de créditer les dépenses.  2, record 4, French, - solde%20du%20compte%20de%20contr%C3%B4le%20central

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A mathematical expression of the rate of deaths of fish due to fishing.  5, record 5, English, - fishing%20mortality%20rate

Record number: 5, Textual support number: 1 CONT

In its simplest form, the fishing mortality rate is the rate at which fish are removed from the stock by harvesting. Think of fish stock as money in an interest-bearing bank account. If the interest is five percent per year, the bank account balance will grow as long as you withdraw less than five percent per year. If you withdraw more than five percent per year, the bank principal will decrease.... The interest rate in this example is equivalent to the stock's growth rate. The withdrawal rate is equivalent to the fishing mortality rate. Biological reference points based on fishing mortality help managers keep the withdrawal rate at a level that will ensure the long-term production or stability of the stock.  6, record 5, English, - fishing%20mortality%20rate

Record number: 5, Textual support number: 1 OBS

The value may be expressed as [an] annual rate or [a] compound interest rate (instantaneous rate).  7, record 5, English, - fishing%20mortality%20rate

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Expression mathématique du taux de morts de poissons dues à la pêche.  5, record 5, French, - taux%20de%20mortalit%C3%A9%20par%20p%C3%AAche

Record number: 5, Textual support number: 1 OBS

[La] valeur peut être exprimée en taux annuel ou en taux à intérêt composé (taux instantané).  6, record 5, French, - taux%20de%20mortalit%C3%A9%20par%20p%C3%AAche

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Immediate vesting : Employees who are immediately vested gain 100% ownership of their employer's matching contribution in their account balance from the time employer contributions are made.  2, record 6, English, - immediate%20vesting

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Acquisition, dès l'adhésion du participant à un régime, des droits à retraite portés à son compte.  2, record 6, French, - acquisition%20imm%C3%A9diate

Record 6,  Textual support,  Spanish

Record number: 6, Textual support number: 1 CONT

Bajo la adquisición inmediata de derechos, el asegurado puede comenzar a cobrar los beneficios de inmediato. Por lo general, esto sólo se hace en los planes de pensiones.  1, record 6, Spanish, - adquisici%C3%B3n%20inmediata%20de%20derechos

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

An account that records a bank balance or a sum of cash maintained under the imprest system.  2, record 7, English, - imprest%20account

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Compte dans lequel on enregistre un solde de compte bancaire ou une somme d'argent géré selon le système de l'avance fixe.  1, record 7, French, - compte%20d%27avance%20fixe

Record number: 7, Textual support number: 1 OBS

Le compte d'avance fixe est un compte à montant fixe qui permet d'obtenir des avances temporaires.  4, record 7, French, - compte%20d%27avance%20fixe

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Entries in a nation's balance of payments account showing financial flows related to international direct investment, investment in government and private securities, international bank transactions, and changes in official gold holdings and foreign exchange reserves.  2, record 8, English, - capital%20account

Record number: 8, Textual support number: 1 CONT

The capital account records the values of the non-financial assets that are acquired, or disposed of, by resident institutional units by engaging in transactions, and shows the change in net worth due to saving and capital transfers or internal bookkeeping transactions linked to production (changes in inventories and consumption of fixed capital).  3, record 8, English, - capital%20account

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Compte statistique de la balance des paiements récapitulant les flux financiers liés aux investissements étrangers directs, les investissements dans les titres publics et privés, les transactions bancaires internationales et les mouvements dans les stocks publics d'or et les réserves de devises.  3, record 8, French, - compte%20de%20capital

Record number: 8, Textual support number: 1 CONT

Le solde du compte capital constitue la différence entre les investissements nationaux à l'étranger et les investissements étrangers au pays.  4, record 8, French, - compte%20de%20capital

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Cuenta de la balanza de pagos que refleja los movimientos de capitales correspondientes a las inversiones directas en el extranjero, las inversiones en títulos públicos y privados, las operaciones bancarias internacionales y las variaciones de las reservas públicas en oro y divisas.  2, record 8, Spanish, - cuenta%20de%20capital

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Trade in such services as freight, insurance, and finance. The items are included in a country's balance of payments current account even although they are not recorded as physically visible exports and imports.  2, record 9, English, - invisible%20trade

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Commerce des services comme le fret, l'assurance et la finance. Ces postes sont englobés dans le compte courant de la balance des paiements d'un pays bien qu'ils ne soient pas inscrits comme étant des exportations et des importations physiquement visibles.  2, record 9, French, - %C3%A9changes%20invisibles

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Comercio de servicios tales como fletes, seguros y finanzas. Estos rubros se incluyen en la cuenta corriente de la balanza de pagos de un país, si bien no se registran como exportaciones e importaciones visibles físicamente.  3, record 9, Spanish, - comercio%20invisible

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

An account for part or all of the owners’ equity, often limited to that portion of the owners’ equity that is deemed to be permanent.  4, record 10, English, - capital%20account

Record number: 10, Textual support number: 1 CONT

Owner's equity is shown... on the right side of the accounting equation and on the right side of the balance sheet. Therefore, the owner's equity account increases on the credit side... and decreases on the debit side.  3, record 10, English, - capital%20account

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Compte dans lequel figurent les capitaux investis, le plus souvent en permanence, dans l'entité.  1, record 10, French, - compte%20capital

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

An exchange rate regime which normally insulates a country from the balance of payments effects of capital flows while it maintains a stable exchange rate for current account transactions. Capital transactions are normally required to pass through a "financial" market while current transactions go through an "official" market, though other arrangements are possible. Examples are found in Belgium and the United Kingdom, though France and Italy have experimented with such systems.  3, record 11, English, - dual%20exchange%20market

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

single balance, single fee account : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 12, English, - single%20balance%2C%20single%20fee%20account

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

La commission dépend du solde maintenu.  1, record 12, French, - compte%20ch%C3%A8ques%20%C3%A0%20commission%20forfaitaire%20conditionnelle

Record number: 12, Textual support number: 2 OBS

compte chèques à commission forfaitaire conditionnelle : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 12, French, - compte%20ch%C3%A8ques%20%C3%A0%20commission%20forfaitaire%20conditionnelle

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

zero balance account service : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 13, English, - zero%20balance%20account%20service

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

service de comptes à gestion compensée des soldes : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 13, French, - service%20de%20comptes%20%C3%A0%20gestion%20compens%C3%A9e%20des%20soldes

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

The current account is the sum of the merchandise trade balance plus the balance of trade on invisibles. A current account surplus must be matched by either a capital account deficit or an increase in official reserves.  2, record 14, English, - current%20account%20surplus

Record number: 14, Textual support number: 1 OBS

current account surplus: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 14, English, - current%20account%20surplus

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

excédent des paiements courants : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 14, French, - exc%C3%A9dent%20courant

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

balance sheet and revaluation account : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 15, English, - balance%20sheet%20and%20revaluation%20account

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

compte de patrimoine et de réévaluation : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 15, French, - compte%20de%20patrimoine%20et%20de%20r%C3%A9%C3%A9valuation

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

Any account which has a balance.  2, record 16, English, - open%20account

Record number: 16, Textual support number: 1 OBS

open account: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  3, record 16, English, - open%20account

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 DEF

Tout compte ayant un solde débiteur ou créditeur.  2, record 16, French, - compte%20ouvert

Record number: 16, Textual support number: 1 OBS

compte ouvert : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  3, record 16, French, - compte%20ouvert

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

At the end of each month, the DFMS [Departmental Financial Management System] must produce a trial balance statement giving the account opening and/or closing balance of each GWC combination, including control accounts.  2, record 17, English, - government%2Dwide%20coding

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

À la fin de chaque mois, le SMGF [Système ministériel de gestion financière] doit produire une balance de vérification incluant les soldes d'ouverture et de fermeture des comptes de chaque combinaison de CEG, y compris les comptes de contrôle.  2, record 17, French, - codage%20%C3%A0%20l%27%C3%A9chelle%20du%20gouvernement

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

A payment that increases the balance of the originator's account serviced by the receiver(e. g., the result of a bank transfer for its own account).  1, record 18, English, - replenishment%20deposit

Record number: 18, Textual support number: 1 OBS

replenishment deposit: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 18, English, - replenishment%20deposit

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Paiement qui augmente le solde du compte du donneur d'ordre tenu par le destinataire (par ex., résultat d'un transfert de banque pour son propre compte).  1, record 18, French, - d%C3%A9p%C3%B4t%20de%20r%C3%A9approvisionnement

Record number: 18, Textual support number: 1 OBS

dépôt de réapprovisionnement : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 18, French, - d%C3%A9p%C3%B4t%20de%20r%C3%A9approvisionnement

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 DEF

The balance of entries posted to the account at the end of the statement page or message.  1, record 19, English, - intermediate%20closing%20balance

Record number: 19, Textual support number: 1 OBS

intermediate closing balance: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 19, English, - intermediate%20closing%20balance

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 DEF

Solde des écritures enregistrées sur un compte à la fin de la page d'un extrait de compte ou d'un message.  1, record 19, French, - solde%20%C3%A0%20nouveau%20interm%C3%A9diaire

Record number: 19, Textual support number: 1 OBS

solde à nouveau intermédiaire : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 19, French, - solde%20%C3%A0%20nouveau%20interm%C3%A9diaire

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

The accumulated balance of income less losses of a limited company, after taking into account dividends and other appropriate charges or credits.  7, record 20, English, - retained%20earnings

Record number: 20, Textual support number: 1 OBS

undistributed income: a term in income tax legislation; broadly, retained earnings of a limited company.  4, record 20, English, - retained%20earnings

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Total des bénéfices réalisés par l'entreprise depuis sa constitution, diminué des pertes des exercices déficitaires, compte tenu des dividendes et des autres éléments qui ont pu en être retranchés ou y être ajoutés.  4, record 20, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis

Record number: 20, Textual support number: 1 OBS

résultats non distribués : terme utilisé par le Conseil des normes comptables internationales.  3, record 20, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis

Record 20,  Textual support,  Spanish

Record number: 20, Textual support number: 1 DEF

Porción del ingreso neto o utilidad que se mantiene dentro de una empresa y se reinvierte en lugar de distribuirse como dividendos a los accionistas.  5, record 20, Spanish, - beneficios%20no%20distribuidos

Record number: 20, Textual support number: 1 OBS

beneficios no distribuidos: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  6, record 20, Spanish, - beneficios%20no%20distribuidos

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 DEF

A balance sheet account established to aggregate anticipated loan losses.  2, record 21, English, - loan%2Dloss%20reserve

Record 21,  Textual support,  French

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

The balance at the disposal of the account owner at the close of the statement period.  1, record 22, English, - available%20balance

Record number: 22, Textual support number: 1 OBS

available balance: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 22, English, - available%20balance

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Solde à la disposition du titulaire du compte à la date de clôture d'un extrait de compte.  1, record 22, French, - solde%20disponible

Record number: 22, Textual support number: 1 OBS

solde disponible : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 22, French, - solde%20disponible

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

The balance of entries posted to the account at the close of the statement period.  1, record 23, English, - closing%20balance

Record number: 23, Textual support number: 1 OBS

closing balance: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 23, English, - closing%20balance

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 DEF

Solde des écritures passées sur un compte à la date de clôture d'un extrait de compte.  1, record 23, French, - solde%20%C3%A0%20nouveau

Record number: 23, Textual support number: 1 OBS

solde à nouveau : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 23, French, - solde%20%C3%A0%20nouveau

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

Contribution... The balance of all amounts placed in a particular account but not including any appreciation in value of investments or accretions thereto resulting from any source, such as dividends, interest, and capital gains. In no event shall contribution mean more than the total of all contributions made to a particular account.  2, record 24, English, - contribution%20by%20co%2Dtrustee

Record number: 24, Textual support number: 2 OBS

Co-trustee ... Any person named by the donor to work with the board of trustees in providing benefits to a life beneficiary, except neither the donor nor the donor’s spouse shall be the co-trustee if the donor or the donor’s spouse is the life beneficiary.  2, record 24, English, - contribution%20by%20co%2Dtrustee

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

An instruction to reduce the balance of the sender's account serviced by the receiver by a payment to the sender's account at another financial institution.  1, record 25, English, - draw%20down

Record number: 25, Textual support number: 1 OBS

draw down: term and definition standardized by the International Organization for Standardization (ISO) in 1993.  2, record 25, English, - draw%20down

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Instruction visant à réduire le solde du compte de l'expéditeur tenu par le destinataire à l'aide d'un paiement sur le compte de l'expéditeur dans une autre institution financière.  1, record 25, French, - nivellement%20de%20compte

Record number: 25, Textual support number: 1 OBS

nivellement de compte : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993.  2, record 25, French, - nivellement%20de%20compte

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

The retention of profits of the company in an account so named, for the purposes or expansion of the financial strengthening of the balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 26, English, - general%20reserve

Record number: 26, Textual support number: 1 CONT

There are three ... less recent modifications to the strict cash basis of accounting. ... from time to time a general reserve for possible losses on loans, advances and other assets is created by a lump-sum charge to budgetary expenditure.  3, record 26, English, - general%20reserve

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Réserves : Part du bénéfice de la société non distribuée aux actionnaires et inscrite au passif du bilan. On distingue : [...] la réserve générale, qui permet de mettre de côté une partie des bénéfices en année de prospérité afin de les distribuer en année moins favorable [...]  2, record 26, French, - r%C3%A9serve%20g%C3%A9n%C3%A9rale

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 CONT

The cardholder, upon transfer from the division or termination of employment in the department, returns the acquisition card(s) to the departmental coordinator or delegate for immediate cancellation and action to determine and pay the outstanding balance of the account(s).  4, record 27, English, - outstanding%20balance

Record number: 27, Textual support number: 2 CONT

To collect ... outstanding balances resulting from assessment or reassessment of both income and [goods and services tax] amounts ...  5, record 27, English, - outstanding%20balance

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 CONT

S'il est muté ou quitte le ministère, le détenteur remet la carte d'achat au coordonnateur ministériel (ou à son remplaçant) pour que ce dernier l'annule immédiatement et fasse le nécessaire pour régler le solde impayé.  2, record 27, French, - solde%20impay%C3%A9

Record number: 27, Textual support number: 2 CONT

Percevoir [...] les soldes impayés résultant de la nouvelle cotisation de revenus et de la [taxe sur les produits et services].  3, record 27, French, - solde%20impay%C3%A9

Record 27,  Textual support,  Spanish

Record number: 27, Textual support number: 1 DEF

Parte de una deuda que no ha sido cubierta. El saldo insoluto contiene el saldo vencido, sin embargo, saldo insoluto no implica vencimiento, sino solamente un saldo que permanece deudor.  2, record 27, Spanish, - saldo%20pendiente

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

Our net balance on current account comes from adjusting our merchandise trade balance for "invisible" service items and taking into account our unilateral government aid programs. It and net long-term capital movements constitute the "basic deficit"...  1, record 28, English, - net%20balance%20on%20current%20account

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

Budget 2014-2015 confirms a return to fiscal balance in 2015-2016. It takes into account all new economic and financial data obtained since the November 2013 Update on Québec' s Economic and Financial Situation.  1, record 29, English, - return%20to%20fiscal%20balance

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

Le budget 2014-2015 confirme le retour à l’équilibre budgétaire en 2015-2016. Il prend en compte toutes nouvelles informations économiques et financières obtenues depuis Le point sur la situation économique et financière du Québec de novembre 2013.  1, record 29, French, - retour%20%C3%A0%20l%26rsquo%3B%C3%A9quilibre%20budg%C3%A9taire

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 DEF

A trial balance taken after all adjusting entries have been made.  2, record 30, English, - adjusted%20trial%20balance

Record number: 30, Textual support number: 1 OBS

trial balance : A list of all account balances in a ledger, usually showing the account numbers or names, prepared to ascertain whether the ledger is in balance.  2, record 30, English, - adjusted%20trial%20balance

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 DEF

Balance que l'on établit après avoir passé les écritures de régularisation, mais avant la clôture des comptes.  1, record 30, French, - balance%20apr%C3%A8s%20r%C3%A9gularisations

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

Related to a specific point in time ... is the sum of all Deferred Tax Credits to that time.  1, record 31, English, - accumulated%20deferred%20tax%20credit

Record number: 31, Textual support number: 1 OBS

... Deferred Tax Credits are recorded in a separate accumulating account and the total appears in the balance sheet.  1, record 31, English, - accumulated%20deferred%20tax%20credit

Record 31,  Textual support,  French

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

The audit of an account at the interim date when its balance is at its lowest.  1, record 32, English, - low%2Dpoint%20auditing

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

[Audit] d'un compte à une date intermédiaire lorsque le solde est à son plus bas.  2, record 32, French, - audit%20au%20point%20le%20plus%20bas

Record number: 32, Textual support number: 1 OBS

audit au point le plus bas : Le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» dans le domaine de la comptabilité (REC-13/2013-02).  1, record 32, French, - audit%20au%20point%20le%20plus%20bas

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

[A] deposit account into which funds are periodically transferred from various local banks, via wire transfer or automated clearing house debit, from other accounts in the same bank, or in different banks.  4, record 33, English, - concentration%20account

Record number: 33, Textual support number: 1 CONT

Cash Concentration Account[ :] Once your deposited checks have cleared and your electronic deposits have been received, your General Disbursement Account would be maintained by us at a target balance sufficient to cover all banking services. This will eliminate the payment of checking account service charges. Your other accounts will be maintained at a zero balance.  5, record 33, English, - concentration%20account

Record number: 33, Textual support number: 2 CONT

Surplus funds in the accounts in the cash centralization network are automatically transferred to the concentration account at a company’s head office bank branch at the end of the day.  6, record 33, English, - concentration%20account

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 CONT

Grâce à l'accélération des dépôts, la gestion de votre trésorerie devient plus facile. Les fonds de votre entreprise sont aussitôt portés au crédit de votre compte centralisateur et disponibles immédiatement, peu importe le lieu des dépôts.  3, record 33, French, - compte%20centralisateur

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

The original copy of the declaration form is signed by the policyholder and forwarded to the region office together with a cheque for the total premium payable on the declaration. Any debit or credit balance, as indicated on the most recent statement of account, should be taken into consideration when calculating the amount of the premium payment to be sent with the completed declaration form.  1, record 34, English, - amount%20of%20premium%20payment

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 CONT

L'assuré signe la copie originale de la Déclaration et l'envoie à la succursale régionale accompagnée d'un chèque au montant global de la prime. Lors du calcul du montant de la prime à envoyer avec la Déclaration, il faut tenir compte de tout solde débiteur ou créditeur figurant sur le relevé de compte le plus récent.  1, record 34, French, - montant%20de%20la%20prime

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 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.  2, record 35, English, - ledger

Record number: 35, Textual support number: 1 OBS

For stores management.  1, record 35, English, - ledger

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

A term sometimes used instead of ’refer to drawer’, when a bank refuses to pay a cheque when the balance of the account is inadequate.  3, record 36, English, - insufficient%20funds

Record number: 36, Textual support number: 1 CONT

Insufficient funds. A situation where an account does not have enough money to cover a payment. When writing a check, you must have enough in the account to pay the check or you’ve got insufficient funds.  2, record 36, English, - insufficient%20funds

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

La banque peut rejeter un chèque présenté au paiement pour provision insuffisante. Cette sanction génère ce qu’on appelle un incident de paiement mettant l’émetteur du chèque dans une situation dite d’interdiction bancaire, c'est-à-dire dans l’impossibilité d’émettre d’autres chèques ou de régler par carte bancaire, sauf s’il régularise sa situation de débiteur.  3, record 36, French, - provision%20insuffisante

Record number: 36, Textual support number: 1 OBS

On retrouve aussi «fond insuffisant, insuffisance de fond» pour désigner le terme «insufficient funds». On n'a pas retenu ces équivalents dans le domaine bancaire à cause des sources de renseignements qui ne sont pas fiables.  4, record 36, French, - provision%20insuffisante

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

The [Federal Reserve Bank] wants to charge interest on its "daylight overdrafts"-the intra-day credit it extends to any Fedwire participant that sends payments exceeding the balance on its reserve account.  1, record 37, English, - intra%2Dday%20credit

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 DEF

Crédit octroyé au cours d'une même journée.  2, record 37, French, - cr%C3%A9dit%20intra%2Djournalier

Record number: 37, Textual support number: 1 CONT

Les banques centrales de plusieurs États membres de l'Union européenne ont entrepris de réduire les crédits intrajournaliers liés aux paiements dans les systèmes à règlement net en restructurant les systèmes de paiement pour en faire des systèmes à règlement brut en temps réel, assortis d'une garantie des découverts (dans ce système, traitement et règlement se font «en continu»).  3, record 37, French, - cr%C3%A9dit%20intra%2Djournalier

Record 37,  Textual support,  Spanish

Record number: 37, Textual support number: 1 CONT

Los bancos centrales de muchos de los países de la Unión Europea han empezado a adoptar medidas para reducir el crédito intradía relacionado con los pagos en los sistemas de liquidación neta, convirtiendo los sistemas de pagos en sistemas de liquidación bruta en tiempo real (RTGS) con créditos en descubierto garantizados (se trata de un sistema en el que la tramitación y la liquidación tienen lugar de forma continua)  1, record 37, Spanish, - cr%C3%A9dito%20intrad%C3%ADa

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 DEF

A toll system charging for road use by detecting the identity of a vehicle at a toll point, with the cost either debited automatically from the driver's bank account or deducted from the balance held on a smart card in the vehicle.  3, record 38, English, - electronic%20toll%20system

Record number: 38, Textual support number: 1 CONT

In the eighties and early nineties, first steps towards this so called Electronic Fee Collection (EFC) have been undertaken. Existing toll operators are starting to equip some dedicated lanes for EFC. They still have the traffic channelled through the toll station, i.e. a so called mono-lane EFC system.  2, record 38, English, - electronic%20toll%20system

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 CONT

Un système de péage électronique, installé aux abords du pont, prendra automatiquement en photo les plaques d'immatriculation. Une facture suivra grâce au registre de la Société d'assurance automobile du Québec.  2, record 38, French, - syst%C3%A8me%20de%20p%C3%A9age%20%C3%A9lectronique

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

The excess of debits over credits or of credits over debits in an account.  4, record 39, English, - balance

Record number: 39, Textual support number: 1 PHR

Restore, return, transfer the balance of an account.  2, record 39, English, - balance

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Excédent des débits sur les crédits ou des crédits sur les débits inscrits dans un compte.  2, record 39, French, - solde

Record number: 39, Textual support number: 1 PHR

Restituer, rétablir, transférer le solde d'un compte.  4, record 39, French, - solde

Record 39,  Textual support,  Spanish

Record number: 39, Textual support number: 1 DEF

Diferencia entre el movimiento deudor y el movimiento acreedor de una cuenta; la diferencia entre el "debe" y el "haber" de una cuenta.  1, record 39, Spanish, - saldo

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

Integral transport methods. The integral transport methods construct an expression for the angular flux at a given location by integrating over all external and scattering sources that could contribute, taking in account the probability of the source neutral reaching the given location without a collision. The collision probability method result from partitioning the domain of the problem into a large number of finite size regions and formulating the equation to calculate the average value of the neutral flux in each region. Like the Monte Carlo method, the result of collision probability method can be very accurate. This method has been successfully implemented for neutral propagating in 3D rectangular grids. Since the collision probability method is based on a global particle balance, the neutral flux at a given region is coupled to the neutral scalar flux of any other regions via collision probabilities which must be calculated by multi-dimensional numerical integration involving expensive evaluation of Bickley functions.  3, record 40, English, - collision%20probability%20method

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

Dans la méthode de résolution par probabilité de collision, on découpe l’espace en éléments de volumes V_i, que l’on va considérer comme homogènes, et l’on calcule les facteurs de probabilité de collision qui représentent la probabilité qu’un neutronémis dans le volume V_i subisse sa première interaction dans le volume V_j. On entend par neutron émis dans V_i tout neutron qui y a été créé ou dont les caractéristiques (énergie, direction) y ont été modifiées suite à une diffusion ou à une autre interaction.  1, record 40, French, - m%C3%A9thode%20de%20r%C3%A9solution%20par%20probabilit%C3%A9%20de%20collision

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 CONT

Macroeconomic indicators characterize the level of economic development and indicate either economic growth or a decline. They are also used for price tendency forecasting purposes.  3, record 41, English, - macroeconomic%20variable

Record number: 41, Textual support number: 1 OBS

The main macroeconomic indicators are : consumer credit, consumer price index(CPI), current account balance, export, gold and foreign currency reserves, gross domestic product(GDP), import, industrial production, producer price index(PPI), retail, trade balance and unemployment rate.  3, record 41, English, - macroeconomic%20variable

Record 41,  Textual support,  French

Record number: 41, Textual support number: 1 CONT

Au nombre des indicateurs macroéconomiques pertinents figurent les données sur la croissance [économique], les tendances de la balance des paiements, le niveau et la volatilité de l'inflation, les taux d'intérêt et de change, l'augmentation du crédit et les variations du prix des actifs [...]  2, record 41, French, - variable%20macro%C3%A9conomique

Record number: 41, Textual support number: 1 OBS

macroéconomique : Cette graphie, puisée des Rectifications de l'orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004).  3, record 41, French, - variable%20macro%C3%A9conomique

Record 41,  Textual support,  Spanish

Record number: 41, Textual support number: 1 CONT

Entre los indicadores macroeconómicos pertinentes, figuran los datos sobre el crecimiento [económico], las tendencias de la balanza de pagos, el nivel y la inestabilidad de la inflación, las tasas de interés y los tipos de cambio, el aumento del crédito y la variación de los precios de los activos [...]  1, record 41, Spanish, - indicador%20macroecon%C3%B3mico

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 DEF

An account or group of accounts in which appear(a) charges for materials, labor, and overhead expended in a manufacturing operation, and(b) credits for product completed or otherwise disposed of, the balance of the account representing partly finished product on hand;...  1, record 42, English, - goods%20in%20process

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

[Compte dans lequel] on retrouve le coût de produits en voie de fabrication à la fin d'un exercice, produits qu'un dénombrement permet de connaître.  1, record 42, French, - stock%20de%20produits%20en%20cours

Record number: 42, Textual support number: 1 OBS

Le coût de ces produits terminés en partie seulement est déterminé en estimant leur contenu en matières premières, en main d’œuvre directe et en frais généraux de fabrication.  1, record 42, French, - stock%20de%20produits%20en%20cours

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

A savings account deposited by someone who makes themselves the trustee for a beneficiary and who controls it during their lifetime; afterward the balance is payable to the previously named beneficiary.  2, record 43, English, - trust%20account

Record number: 43, Textual support number: 1 CONT

Trust account. An account which ... holds in trust for his client.  3, record 43, English, - trust%20account

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 DEF

Compte ouvert dans une banque par un membre d'une profession juridique (avocat ou notaire) ou un professionnel comptable pour y déposer les valeurs qu'un client lui a confiées ou les sommes qu'un syndic a reçues en cas de faillite ou de règlement judiciaire.  3, record 43, French, - compte%20en%20fiducie

Record 43,  Textual support,  Spanish

Record number: 43, Textual support number: 1 DEF

Cuenta respaldada por un acuerdo fiduciario mediante el cual un banco actúa en nombre del cliente.  2, record 43, Spanish, - cuenta%20en%20fideicomiso

Record 44,  Textual support,  English

Record number: 44, Textual support number: 1 CONT

End users can track... open item transactions until they are resolved and the balance of the open item account is zero.  2, record 44, English, - open%20item%20account

Record 44,  Textual support,  French

Record number: 44, Textual support number: 1 DEF

Relevé de compte où figure le détail de tous les articles qu'un client a achetés et qu'il n'a pas encore réglés.  1, record 44, French, - relev%C3%A9%20de%20compte%20d%C3%A9taill%C3%A9

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 DEF

A ledger account for an asset, liability or equity interest.  4, record 45, English, - real%20account

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 DEF

Compte ayant pour objet de comptabiliser la valeur initiale et les fluctuations d'un élément du patrimoine de l'entité.  2, record 45, French, - compte%20de%20bilan

Record number: 45, Textual support number: 1 OBS

Les comptes de bilan comprennent les comptes d'actif, de passif et de capitaux propres, tels qu'ils apparaissent dans le bilan.  2, record 45, French, - compte%20de%20bilan

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 DEF

An account for which cheques written in excess of the balance on deposit have been paid by the bank.  2, record 46, English, - overdrawn%20account

Record 46,  Textual support,  French

Record number: 46, Textual support number: 1 DEF

Compte en banque dont le solde est débiteur.  2, record 46, French, - compte%20%C3%A0%20d%C3%A9couvert

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

A file of source documents serving as a subsidiary ledger.  3, record 47, English, - open%20item%20file

Record number: 47, Textual support number: 1 OBS

The aggregate of amounts shown on the individual documents equals the control account balance, e. g., a file of unpaid sales invoices serving as an accounts receivable ledger.  3, record 47, English, - open%20item%20file

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 DEF

Fichier dans lequel on enregistre chacune des factures non encore réglées.  1, record 47, French, - fichier%20des%20factures%20impay%C3%A9es

Record number: 47, Textual support number: 1 OBS

Le total des montants figurant sur ces factures doit correspondre au solde du compte collectif correspondant, soit Clients ou Fournisseurs selon le cas.  1, record 47, French, - fichier%20des%20factures%20impay%C3%A9es

Record 47,  Textual support,  Spanish

Record 48,  Textual support,  English

Record number: 48, Textual support number: 1 CONT

...(11) that the financial institution may make no amendment that would entail a reduction of the benefits resulting from the agreement unless the purchaser is entitled, before the date of the amendment, to a transfer of the balance of the account and has received, at least 90 days before the date on which he may exercise that entitlement, a notice indicating to him the subject of the amendment and the date from which he may exercise that entitlement.  1, record 48, English, - purchaser

Record 48,  Textual support,  French

Record number: 48, Textual support number: 1 CONT

[...] que l'établissement financier ne peut apporter aucune modification qui aurait pour effet de réduire des droits résultant de la convention à moins que le constituant ait, avant la date de la modification, droit au transfert du solde du compte et ait reçu, au moins quatre-vingt-dix jours avant la date où il peut exercer ce droit, un avis lui indiquant l'objet de la modification ainsi que la date à compter de laquelle il peut exercer ce droit.  1, record 48, French, - constituant

Record 48,  Textual support,  Spanish

Record 49,  Textual support,  English

Record number: 49, Textual support number: 1 DEF

Any statement that accounts for the difference between two related records, e. g., the statement drawn up to account for the difference between a bank balance as reflected in the books of the bank and the balance of the same account as reflected in the books of the bank's customer.  4, record 49, English, - reconciliation%20report

Record 49,  Textual support,  French

Record number: 49, Textual support number: 1 DEF

[...] état établi périodiquement en vue de vérifier la concordance de deux comptes réciproques dont le solde peut différer en raison d'erreurs, d'omissions ou d'enregistrements des mêmes opérations à des dates différentes dans deux comptabilités distinctes [...]  5, record 49, French, - %C3%A9tat%20de%20rapprochement

Record number: 49, Textual support number: 1 OBS

En pratique, le rapprochement désigne plus particulièrement le document permettant de vérifier la concordance entre le compte Banque tenu par une entité et le relevé bancaire reçu périodiquement de la banque. Pour les autres comptes réciproques, la vérification de leur concordance est généralement établie par la procédure de demande de confirmation, ce qui n'exclut pas, en cas de discordance, l'établissement d'un rapprochement. Au lieu de rapprochement, on utilise souvent le terme conciliation au Canada, et réconciliation en Belgique.  5, record 49, French, - %C3%A9tat%20de%20rapprochement

Record 49,  Textual support,  Spanish

Record 50,  Textual support,  English

Record number: 50, Textual support number: 1 DEF

Bank acceptance of the accomplishment of obligations derived from a letter of credit. Reply to an independent auditor by a debtor or creditor certifying that their account balance with the audited firm is correct.  1, record 50, English, - confirmation

Record number: 50, Textual support number: 1 OBS

confirmation: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 50, English, - confirmation

Record 50,  Textual support,  French

Record number: 50, Textual support number: 1 DEF

Acceptation, par une banque, des obligations engendrées par une lettre de crédit. Réponse d'un débiteur ou d'un créancier à un auditeur indépendant que le solde auprès de la société contrôlée est correct.  1, record 50, French, - confirmation

Record number: 50, Textual support number: 1 OBS

confirmation : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 50, French, - confirmation

Record 50,  Textual support,  Spanish

Record number: 50, Textual support number: 1 DEF

Aceptación del cumplimiento de las obligaciones derivadas de una carta de crédito por parte de un banco. Contestación a un auditor independiente por parte de un deudor o acreedor de que su saldo con la sociedad auditada es correcto.  1, record 50, Spanish, - confirmaci%C3%B3n

Record number: 50, Textual support number: 1 OBS

confirmación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 50, Spanish, - confirmaci%C3%B3n

Record 51,  Textual support,  English

Record number: 51, Textual support number: 1 CONT

The demand for financial assets is made to depend on domestic and foreign interest rates, exchange rates expectations, and wealth, and it is precisely the inclusion of this last variable that allows the portfolio balance approach to get back into the analysis the real sector of the economy, represented by the current account.  2, record 51, English, - demand%20for%20financial%20asset

Record number: 51, Textual support number: 2 CONT

According to the keynesian approach, increase in demand for financial assets pushes the prices of financial assets up.  3, record 51, English, - demand%20for%20financial%20asset

Record 51,  Textual support,  French

Record number: 51, Textual support number: 1 CONT

La demande d'actifs financiers s'explique par le souci des détenteurs de diversifier leur portefeuille de placement.  2, record 51, French, - demande%20d%27actif%20financier

Record 51,  Textual support,  Spanish

Record 52,  Textual support,  English

Record number: 52, Textual support number: 1 DEF

The writing off, in a rational and systematic manner over an appropriate number of accounting periods, of a balance in an account.  3, record 52, English, - amortization

Record number: 52, Textual support number: 1 OBS

Depreciation accounting is a form of amortization applied to tangible fixed assets. Depletion accounting is another form of amortization applied to wasting assets.  3, record 52, English, - amortization

Record 52,  Textual support,  French

Record number: 52, Textual support number: 1 DEF

Étalement logique et systématique, par passation progressive en charges sur un nombre d'exercices approprié, du montant amortissable porté à certains postes du bilan, notamment les immobilisations corporelles ou incorporelles dont la durée de vie est limitée.  2, record 52, French, - amortissement

Record number: 52, Textual support number: 1 CONT

L'amortissement reflète la consommation des avantages économiques rattachés à l'actif, ou l'amoindrissement de son potentiel de service résultant de l'usure due à l'usage ou à l'écoulement du temps, de l'obsolescence technologique ou commerciale, ou de toute autre cause.  2, record 52, French, - amortissement

Record number: 52, Textual support number: 1 OBS

Cet étalement, qui prend la forme d'un plan d'amortissement, peut être calculé suivant diverses méthodes. Le terme anglais «amortization» est un générique que l'on peut aussi employer à la place des termes «depletion, depreciation, writedown et writeoff». Toutefois, il s'emploie souvent pour désigner spécifiquement l'amortissement des immobilisations incorporelles, par opposition à «depreciation» pour l'amortissement des immobilisations corporelles autres que les ressources naturelles, et à «depletion» pour l'épuisement des biens miniers ou la déplétion des biens pétroliers et gaziers.  2, record 52, French, - amortissement

Record 52,  Textual support,  Spanish

Record number: 52, Textual support number: 1 DEF

Expresión contable de la depreciación experimentada por los elementos del activo fijo.  2, record 52, Spanish, - amortizaci%C3%B3n

Record number: 52, Textual support number: 2 DEF

La extinción gradual de un activo, de un pasivo o de una cuenta nominal, por medio de la división de su importe en cantidades periódicas durante el tiempo de su existencia o de aquel en que sus beneficios son aprovechados.  3, record 52, Spanish, - amortizaci%C3%B3n

Record number: 52, Textual support number: 1 OBS

Un término genérico para depreciación, agotamiento, baja en libros, o la extinción gradual en libros de una partida o grupo de partidas de activo de vida limitada, bien sea mediante un crédito directo o por medio de una cuenta de valuación; par tanto, el importe de esta reducción constituye genéricamente una amortización.  4, record 52, Spanish, - amortizaci%C3%B3n