TERMIUM Plus®

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AMOUNT CARRIED FORWARD [12 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-07-22

English

Subject field(s)
  • Titles of Provincial Government Programs (Canadian)
  • Taxation
  • Education (General)
OBS

The Post-Secondary Graduate Tax Credit is a one-time tax credit that graduates and journey persons may apply against their Saskatchewan Income Tax. The tax credit amount is dependent on the year of graduation and any unused credit may be carried forward for up to four years.

French

Domaine(s)
  • Titres de programmes de gouvernements provinciaux canadiens
  • Fiscalité
  • Pédagogie (Généralités)
OBS

Traduction suggérée par la Direction des affaires francophones de la Saskatchewan.

Spanish

Save record 1

Record 2 2007-11-06

English

Subject field(s)
  • Financial Accounting
DEF

An amount received or recorded as receivable but not yet earned and meanwhile carried forward to be taken into income in future periods.

OBS

For example: income derived from dividends, interest or rents.

French

Domaine(s)
  • Comptabilité générale
DEF

Produit perçu ou comptabilisé avant que les prestations ou fournitures le justifiant aient été effectuées ou fournies, et qui figure au passif du bilan jusqu'à son rattachement à la période au cours de laquelle les prestations ou fournitures se réaliseront.

OBS

Dans ce cas, l'entité a, en un sens, une «dette en nature».

Spanish

Campo(s) temático(s)
  • Contabilidad general
Save record 2

Record 3 2006-09-08

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Se dit d'un montant que l'on a reporté de la page précédente.

Spanish

Save record 3

Record 4 2006-05-30

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Se dit d'un montant que l'on doit reporter à la page suivante.

Spanish

Save record 4

Record 5 1997-06-01

English

Subject field(s)
  • Employment Benefits
  • Accounting
DEF

Benefits where the right to the benefit is earned but unused and may be carried forward to one or more periods subsequent to that in which they are earned, even though there may be a limit to the amount that can be carried forward.

Key term(s)
  • accumulating benefit

French

Domaine(s)
  • Avantages sociaux
  • Comptabilité
DEF

Avantages dont les droits sont gagnés mais inutilisés et qui peuvent être reportés sur un ou plusieurs exercices postérieurs à celui où ils sont gagnés, même si un plafond peut être imposé à l'égard du montant reporté.

OBS

Source(s) : Exposé-sondage de l'ICCA [Institut canadien des comptables agréés], Avantages sociaux futurs, juin 1997

Key term(s)
  • avantage cumulatif

Spanish

Save record 5

Record 6 1997-03-24

English

Subject field(s)
  • Government Accounting
CONT

Carry forward of recorded liabilities. The Financial Administration Act permits the Treasury Board to specify the period during which payment of PAYE liabilities is allowed. Since no time limit has been specified, unsettled liabilities related to lapsing authorities must be carried forward until they cease to exist. This can occur for one or more of the following reasons :-the amount was overestimated or was accrued in error;...

Key term(s)
  • amount overestimated

French

Domaine(s)
  • Comptabilité publique
CONT

Report des éléments de passif inscrits. La Loi sur la gestion des finances publiques permet au Conseil du Trésor de déterminer la période pendant laquelle le paiement des éléments de passif des CAFE est permis. Comme aucun délai n'a été précisé, les éléments de passif non réglés liés à des autorisations annuelles doivent être reportés jusqu'à ce qu'ils cessent d'exister, pour une ou plusieurs des raisons suivantes : le montant a été surestimé ou a été inscrit par erreur; [...]

Spanish

Save record 6

Record 7 1996-11-12

English

Subject field(s)
  • Government Accounting

French

Domaine(s)
  • Comptabilité publique
OBS

S'emploie lorsqu'il s'agit du report d'un montant à un exercice ultérieur.

Spanish

Save record 7

Record 8 1995-09-14

English

Subject field(s)
  • Government Accounting
CONT

Carry forward of recorded liabilities. The Financial Administration Act permits the Treasury Board to specify the period during which payment of PAYE liabilities is allowed. Since no time limit has been specified, unsettled liabilities related to lapsing authorities must be carried forward until they cease to exist. This can occur for one or more of the following reasons :-the amount was settled by means other than payment such as set-off against amounts owed to the Crown.

French

Domaine(s)
  • Comptabilité publique
CONT

Report des éléments de passif inscrits. La Loi sur la gestion des finances publiques permet au Conseil du Trésor de déterminer la période pendant laquelle le paiement des éléments de passif des CAFE est permis. Comme aucun délai n'a été précisé, les éléments de passif non réglés liés à des autorisations annuelles doivent être reportés jusqu'à ce qu'ils cessent d'exister, pour une ou plusieurs des raisons suivantes : - le montant a été réglé autrement que par paiement, par exemple par compensation de montants dus à l'État.

Spanish

Save record 8

Record 9 1995-09-14

English

Subject field(s)
  • Government Accounting
CONT

Carry forward of recorded liabilities. The Financial Administration Act permits the Treasury Board to specify the period during which payment of PAYE liabilities is allowed. Since no time limit has been specified, unsettled liabilities related to lapsing authorities must be carried forward until they cease to exist. This can occur for one or more of the following reasons :-the amount became unenforceable through legal decision, or action of legislation including any applicable statute of limitations;...

Key term(s)
  • amount unenforceable

French

Domaine(s)
  • Comptabilité publique
CONT

Report des éléments de passif inscrits. La Loi sur la gestion des finances publiques permet au Conseil du Trésor de déterminer la période pendant laquelle le paiement des éléments de passif des CAFE est permis. Comme aucun délai n'a été précisé, les éléments de passif non réglés liés à des autorisations annuelles doivent être reportés jusqu'à ce qu'ils cessent d'exister, pour une ou plusieurs des raisons suivantes : le montant est devenu non exécutoire par décision judiciaire ou par mesure législative, notamment par prescription; [...]

Spanish

Save record 9

Record 10 1995-04-07

English

Subject field(s)
  • Public Sector Budgeting
  • Translation
CONT

In addition, a non-lapsing amount of $3 billion is requested, which can either be used during the course of the year to manage contingencies, such as unexpected foreign exchange requirements, or can be carried forward into the next fiscal year.

French

Domaine(s)
  • Budget des collectivités publiques
  • Traduction
CONT

De plus un montant de $3 milliards est demandé afin de pouvoir être utilisé en cours d'exercice pour faire face aux éventualités telles les besoins de devises imprévus ou être reporté à l'exercice suivant.

Spanish

Save record 10

Record 11 1995-03-09

English

Subject field(s)
  • Trade
  • Sales (Marketing)
CONT

In the sales profession, a draw is an incentive paid in advance of performance, such as a draw against future earnings, that typically is used to help salespeople through slow periods. A recoverable draw requires the sales representative to return an unearned amount of the draw or carry forward the unearned amount as a deficit if actual performance results in an earned incentive that is less than the draw provided. Nonrecoverable draws, also known as guarantees because they provide a certain level of incentive pay by the employer, are not expected to be returned, nor is the unearned amount carried forward.(Using Draws Wisely in Your Compensation Plan, Sales & Marketing Management(SAL) ISSN : 0163-7517 Vol : 142, Iss : 9, Aug 1990, p : 92-93.)

French

Domaine(s)
  • Commerce
  • Vente
OBS

Que l'employeur peut récupérer dans certains cas.

Spanish

Save record 11

Record 12 1995-03-09

English

Subject field(s)
  • Trade
  • Sales (Marketing)
CONT

In the sales profession, a draw is an incentive paid in advance of performance, such as a draw against future earnings, that typically is used to help salespeople through slow periods. A recoverable draw requires the sales representative to return an unearned amount of the draw or carry forward the unearned amount as a deficit if actual performance results in an earned incentive that is less than the draw provided. Nonrecoverable draws, also known as guarantees because they promise a certain level of incentive pay by the employer, are not expected to be returned, nor is the unearned amount carried forward.(Using Draws Wisely in Your Compensation Plan, Sales & Marketing Management(SAL) ISSN : 0163-7517 Vol : 142, Iss : 9, Aug 1990, p : 92-93.)

French

Domaine(s)
  • Commerce
  • Vente
OBS

Commission payable d'avance et non recouvrable.

Spanish

Save record 12

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