TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCUMULATED CREDITS [5 records]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- retained earnings
1, record 1, English, retained%20earnings
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- reinvested earnings 2, record 1, English, reinvested%20earnings
correct, plural
- retained income 3, record 1, English, retained%20income
correct
- undistributed income 4, record 1, English, undistributed%20income
correct, see observation
- undistributed earnings 5, record 1, English, undistributed%20earnings
correct, plural
- earned surplus 6, record 1, English, earned%20surplus
correct, obsolete
Record 1, Textual support, English
Record number: 1, 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 1, English, - retained%20earnings
Record number: 1, Textual support number: 1 OBS
undistributed income: a term in income tax legislation; broadly, retained earnings of a limited company. 4, record 1, English, - retained%20earnings
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- bénéfices non répartis
1, record 1, French, b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- bénéfices non distribués 2, record 1, French, b%C3%A9n%C3%A9fices%20non%20distribu%C3%A9s
correct, masculine noun, plural
- bénéfices réinvestis 3, record 1, French, b%C3%A9n%C3%A9fices%20r%C3%A9investis
correct, masculine noun, plural
- résultats non distribués 3, record 1, French, r%C3%A9sultats%20non%20distribu%C3%A9s
correct, see observation, masculine noun, plural
Record 1, Textual support, French
Record number: 1, 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 1, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis
Record number: 1, Textual support number: 1 OBS
résultats non distribués : terme utilisé par le Conseil des normes comptables internationales. 3, record 1, French, - b%C3%A9n%C3%A9fices%20non%20r%C3%A9partis
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- beneficios no distribuidos
1, record 1, Spanish, beneficios%20no%20distribuidos
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- utilidades retenidas 2, record 1, Spanish, utilidades%20retenidas
correct, feminine noun
- ganancias retenidas 3, record 1, Spanish, ganancias%20retenidas
correct, feminine noun
- utilidades no distribuidas 4, record 1, Spanish, utilidades%20no%20distribuidas
feminine noun
Record 1, Textual support, Spanish
Record number: 1, 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 1, Spanish, - beneficios%20no%20distribuidos
Record number: 1, Textual support number: 1 OBS
beneficios no distribuidos: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 6, record 1, Spanish, - beneficios%20no%20distribuidos
Record 2 - internal organization data 2015-03-13
Record 2, English
Record 2, Subject field(s)
- Social Security and Employment Insurance
Record 2, Main entry term, English
- cumulative paid sick leave plan
1, record 2, English, cumulative%20paid%20sick%20leave%20plan
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
These are short-term disability plans based on the sick leave credits accumulated by employees for use in case of illness, injury or quarantine. Some plans may also allow for the use of paid sick leave credits for pregnancy or caring for a new-born or newly-adopted child. 2, record 2, English, - cumulative%20paid%20sick%20leave%20plan
Record 2, French
Record 2, Domaine(s)
- Sécurité sociale et assurance-emploi
Record 2, Main entry term, French
- régime de congés de maladie payés cumulatifs
1, record 2, French, r%C3%A9gime%20de%20cong%C3%A9s%20de%20maladie%20pay%C3%A9s%20cumulatifs
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Lexique de l'assurance-chômage, Emploi et Immigration Canada, 1992. 2, record 2, French, - r%C3%A9gime%20de%20cong%C3%A9s%20de%20maladie%20pay%C3%A9s%20cumulatifs
Record number: 2, Textual support number: 2 OBS
Il s'agit d'un genre de régime d'assurance-invalidité qui se fonde sur les crédits de congés de maladie accumulés par les employés et utilisés en cas de maladie, de blessures ou de mise en quarantaine. Certains régimes peuvent également permettre l'utilisation des crédits de congés de maladie par les femmes enceintes ou les parents qui prennent soin d'un nouveau-né ou d'un enfant nouvellement adopté. 3, record 2, French, - r%C3%A9gime%20de%20cong%C3%A9s%20de%20maladie%20pay%C3%A9s%20cumulatifs
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1996-01-10
Record 3, English
Record 3, Subject field(s)
- Titles of Federal Government Programs (Canadian)
Record 3, Main entry term, English
- Paid Sick Leave Plan
1, record 3, English, Paid%20Sick%20Leave%20Plan
correct, Canada
Record 3, Abbreviations, English
- PSL 1, record 3, English, PSL
correct, Canada
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Paid Sick Leave Plans provide coverage based on the sick leave credits accumulated by employees. A paid sick leave plan may also provide for maternity and parental benefits. This type of plan is usually found in the public service sector. 1, record 3, English, - Paid%20Sick%20Leave%20Plan
Record 3, French
Record 3, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
Record 3, Main entry term, French
- régime de congés de maladie payés
1, record 3, French, r%C3%A9gime%20de%20cong%C3%A9s%20de%20maladie%20pay%C3%A9s
correct, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Les régimes de congés de maladie payés assurent une protection qui se fonde sur les crédits de congés de maladie accumulés par l'employé. Ces crédits peuvent être également utilisés aux fins de prestations de maternité ou de prestations parentales. On trouve généralement ce genre de régime dans le secteur public. 1, record 3, French, - r%C3%A9gime%20de%20cong%C3%A9s%20de%20maladie%20pay%C3%A9s
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1992-01-08
Record 4, English
Record 4, Subject field(s)
- Employment Benefits
Record 4, Main entry term, English
- accrued pension credits
1, record 4, English, accrued%20pension%20credits
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- accrued credits 2, record 4, English, accrued%20credits
correct
Record 4, Textual support, English
Record 4, Key term(s)
- accumulated credits
Record 4, French
Record 4, Domaine(s)
- Avantages sociaux
Record 4, Main entry term, French
- droits accumulés
1, record 4, French, droits%20accumul%C3%A9s
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- éléments de retraite accumulés 2, record 4, French, %C3%A9l%C3%A9ments%20de%20retraite%20accumul%C3%A9s
correct, see observation, masculine noun
- crédits de pension accumulés 2, record 4, French, cr%C3%A9dits%20de%20pension%20accumul%C3%A9s
avoid, masculine noun
- crédits de retraite accumulés 2, record 4, French, cr%C3%A9dits%20de%20retraite%20accumul%C3%A9s
avoid, masculine noun
- crédits accumulés 3, record 4, French, cr%C3%A9dits%20accumul%C3%A9s
avoid, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
L'expression "éléments de retraite accumulés" est préférée au Québec 2, record 4, French, - droits%20accumul%C3%A9s
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1981-02-23
Record 5, English
Record 5, Subject field(s)
- Social Psychology
Record 5, Main entry term, English
- idiosyncrasy credit 1, record 5, English, idiosyncrasy%20credit
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Favorable impressions of an individual that are accumulated within a group. Earned by demonstrations of competence and conformity, these credits may be traded for freedom to engage in nonconforming activities. 1, record 5, English, - idiosyncrasy%20credit
Record 5, French
Record 5, Domaine(s)
- Psychologie sociale
Record 5, Main entry term, French
- crédit idiosyncrasique 1, record 5, French, cr%C3%A9dit%20idiosyncrasique
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
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