TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUED EXPENSES [6 records]
Record 1 - internal organization data 1999-02-09
Record 1, English
Record 1, Subject field(s)
- Accounting
- Public Sector Budgeting
Record 1, Main entry term, English
- deferred
1, record 1, English, deferred
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In accounting, used to refer to income or expenses to be accrued in the future, despite having been charged or paid, appearing in balance sheets but not in profit and loss accounts. 2, record 1, English, - deferred
Record number: 1, Textual support number: 1 CONT
As a result of the delay in reporting the business income, the payment of taxes on that income can be deferred. 3, record 1, English, - deferred
Record number: 1, Textual support number: 1 PHR
Deferred claim; deferred credit; deferred payment; deferred debit. 4, record 1, English, - deferred
Record number: 1, Textual support number: 1 OBS
deferred: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - deferred
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Budget des collectivités publiques
Record 1, Main entry term, French
- différé
1, record 1, French, diff%C3%A9r%C3%A9
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
- reporté 2, record 1, French, report%C3%A9
correct
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Qualificatif pour les recettes ou dépenses qui vont échoir dans le futur mais qui ont déjà été recouvrées ou payées. Elles apparaissent dans le bilan et non dans le compte d'exploitation de la période. 3, record 1, French, - diff%C3%A9r%C3%A9
Record number: 1, Textual support number: 1 CONT
Par suite de ce report, le paiement de l'impôt sur ce revenu peut être différé. 4, record 1, French, - diff%C3%A9r%C3%A9
Record number: 1, Textual support number: 1 PHR
Créance reportée, créance différée; crédit reporté, crédit différé; paiement reporté, paiement différé; débit différé, débit reporté. 2, record 1, French, - diff%C3%A9r%C3%A9
Record number: 1, Textual support number: 1 OBS
différé : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 5, record 1, French, - diff%C3%A9r%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Presupuestación del sector público
Record 1, Main entry term, Spanish
- diferido
1, record 1, Spanish, diferido
correct
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
En contabilidad, calificativo de ingresos o gastos que se van a devengar en el futuro aunque ya se hayan cobrado o pagado. Aparecen en el balance y no en la cuenta de explotación del período. 1, record 1, Spanish, - diferido
Record number: 1, Textual support number: 1 OBS
diferido: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - diferido
Record 2 - internal organization data 1996-11-12
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- accrued expenditures
1, record 2, English, accrued%20expenditures
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accrued expenses 1, record 2, English, accrued%20expenses
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- charges constatées
1, record 2, French, charges%20constat%C3%A9es
correct, feminine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- charges constatées par régularisation 1, record 2, French, charges%20constat%C3%A9es%20par%20r%C3%A9gularisation
correct, feminine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Charges imputables à l'exercice en fonction du temps écoulé ou au fur et à mesure de la réception d'un service, et donnant naissance à une dette qui ne deviendra légalement exigible qu'ultérieurement. Cette charge, qui doit figurer dans l'état des résultats (ou compte de résultat) de l'exercice, fait l'objet d'une écriture de régularisation en fin d'exercice même s'il n'y a eu qu'exécution partielle du service considéré et qu'il n'y a encore eu ni facturation ni sortie de fonds. 1, record 2, French, - charges%20constat%C3%A9es
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1990-02-20
Record 3, English
Record 3, Subject field(s)
- Real Estate
Record 3, Main entry term, English
- accrued rent
1, record 3, English, accrued%20rent
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
accrued : That which has accumulated over a period of time, such as accrued depreciation, accrued interest, or accrued expenses. 2, record 3, English, - accrued%20rent
Record 3, French
Record 3, Domaine(s)
- Immobilier
Record 3, Main entry term, French
- loyer à recevoir
1, record 3, French, loyer%20%C3%A0%20recevoir
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1988-06-02
Record 4, English
Record 4, Subject field(s)
- Investment
Record 4, Main entry term, English
- spontaneous financing
1, record 4, English, spontaneous%20financing
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Spontaneous financing : The total of accounts payable and accrued expenses. These are both forms of short-term financing that are readily available to most businesses. 1, record 4, English, - spontaneous%20financing
Record 4, French
Record 4, Domaine(s)
- Investissements et placements
Record 4, Main entry term, French
- financement spontané
1, record 4, French, financement%20spontan%C3%A9
correct, proposal, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1984-10-15
Record 5, English
Record 5, Subject field(s)
- Translation
- Accounting
- Insurance
Record 5, Main entry term, English
- expenses due and accrued 1, record 5, English, expenses%20due%20and%20accrued
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Traduction
- Comptabilité
- Assurances
Record 5, Main entry term, French
- charges à payer
1, record 5, French, charges%20%C3%A0%20payer
feminine noun, plural
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Renseignement fourni par un membre du Comité de terminologie française de l'Ordre des comptables agréés du Québec. 1, record 5, French, - charges%20%C3%A0%20payer
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1976-06-19
Record 6, English
Record 6, Subject field(s)
- Insurance
Record 6, Main entry term, English
- due and accrued expenses 1, record 6, English, due%20and%20accrued%20expenses
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record 6, French
Record 6, Domaine(s)
- Assurances
Record 6, Main entry term, French
- frais échus et courus 1, record 6, French, frais%20%C3%A9chus%20et%20courus
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
(Depin 7, 3) 1, record 6, French, - frais%20%C3%A9chus%20et%20courus
Record 6, Spanish
Record 6, Textual support, Spanish
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