TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

[A] theoretical currency used to establish prices in certain business and international transactions.  2, record 1, English, - unit%20of%20account

Record number: 1, Textual support number: 1 CONT

Money, as a unit of account, enables us to express the exchange value of commodities and services by their prices.  3, record 1, English, - unit%20of%20account

Record number: 1, Textual support number: 1 OBS

[A unit of account is] used as a concept rather than an actual type of currency.  2, record 1, English, - unit%20of%20account

Record number: 1, Textual support number: 2 OBS

unit of account : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 1, English, - unit%20of%20account

Record number: 1, Textual support number: 3 OBS

unit of account: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  4, record 1, English, - unit%20of%20account

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Monnaie idéale pour fixer le prix des transactions commerciales et internationales. Son existence est limitée au concept.  2, record 1, French, - unit%C3%A9%20de%20compte

Record number: 1, Textual support number: 1 CONT

La monnaie fournit une unité de compte indispensable au fonctionnement de l'économie pour comparer entre elles les valeurs des différents biens et services.  3, record 1, French, - unit%C3%A9%20de%20compte

Record number: 1, Textual support number: 1 OBS

unité de compte : définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.  4, record 1, French, - unit%C3%A9%20de%20compte

Record number: 1, Textual support number: 2 OBS

unité de compte : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  4, record 1, French, - unit%C3%A9%20de%20compte

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Moneda ideal que sirve para fijar los precios en algunas transacciones comerciales e internacionales. No existe en la realidad más que como concepto.  2, record 1, Spanish, - unidad%20de%20cuenta

Record number: 1, Textual support number: 1 OBS

Definición extraída del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 1, Spanish, - unidad%20de%20cuenta

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

A unit trust is an investment vehicle which issues securities called trust units. Each unit represents participation in a large pool of capital that is invested in a group of investment vehicles by professional managers. Like a common shareholder, each unit holder receives a transferable, marketable certificate, representing the number of units owned and is entitled to one vote per unit owned. Unlike a common shareholder, however, ownership of a unit trust does not provide the safeguard of limited liability and theoretically a unit holder could be held liable for certain debts incurred by the trust itself.... All income received by the trust, aside from administrative expenses and fees of the advisors and managers, flows directly to unit holders as dividends.  2, record 2, English, - unit%20trust

Record number: 2, Textual support number: 1 OBS

Source: Income Tax Act, S. 108(2).  3, record 2, English, - unit%20trust

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

La fiducie d'investissement à participation unitaire est un fonds de placement qui émet des titres, appelés unités de fiducie, représentant une participation dans un important fonds commun de capitaux qui sont investis dans un ensemble de moyens de placement par des gestionnaires professionnels. Comme l'actionnaire ordinaire, le porteur d'unité reçoit un certificat négociable et transférable représentant le nombre d'unités détenues et a droit à un vote par unité. La propriété d'une unité de fiducie ne donne toutefois pas la sécurité de la responsabilité limitée et, à la différence de l'actionnaire ordinaire, un détenteur d'unités pourrait théoriquement être tenu responsable de certaines dettes contractées par le fonds. ... Tous les revenus que le fonds reçoit, mis à part les frais d'administration et la rémunération des conseillers et du gestionnaire, sont distribués directement aux détenteurs d'unités sous forme de dividendes.  2, record 2, French, - fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire

Record number: 2, Textual support number: 1 OBS

Source : Loi de l'impôt sur le revenu, art. 108(2).  3, record 2, French, - fiducie%20d%27investissement%20%C3%A0%20participation%20unitaire

Record 2,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

The Ceremonial Guard, formerly known as the Public Duties Detachment, is a composite of attached companies from the Governor General' s Foot Guards(GGFG) Ottawa and The Canadian Grenadier Guards(CGG) Montreal, the Band of the Ceremonial Guard, and a Headquarters Company providing supply, transportation, training, administrative and medical support to the unit. The Ceremonial Guard was established by the Canadian Forces to plan and prepare and execute Public Duties in the Nation's Capital during the summer. Every guardsman, Musician and member of the support staff is a trained soldier of the Canadian Forces on Regular or Reserve service.  4, record 4, English, - Ceremonial%20Guard

Record number: 4, Textual support number: 2 OBS

Ceremonial Guard; CG: designations to be used by the Department of National Defence and the Canadian Forces.  5, record 4, English, - Ceremonial%20Guard

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

Garde de cérémonie; CG : désignations d'usage obligatoire au ministère de la Défense nationale et dans les Forces canadiennes.  5, record 4, French, - Garde%20de%20c%C3%A9r%C3%A9monie

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

exchangeable capital unit : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 5, English, - exchangeable%20capital%20unit

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

titres d'emprunt à conversion obligatoire en actions ordinaires : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 5, French, - titres%20d%27emprunt%20%C3%A0%20conversion%20obligatoire%20en%20actions%20ordinaires

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

Description of industries in which there is a considerable use of labour in relation to the amount of capital equipment, per unit of output.  5, record 6, English, - labour%2Dintensive%20industry

Record number: 6, Textual support number: 1 CONT

In a labour-intensive industry, capital charges may amount to only 20 per cent or less of the costs of production ...  5, record 6, English, - labour%2Dintensive%20industry

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Activité ou secteur caractérisé par l'importance de la main-d'œuvre nécessaire à l'exploitation.  1, record 6, French, - activit%C3%A9%20%C3%A0%20pr%C3%A9dominance%20de%20main%2Dd%27%26oelig%3Buvre

Record number: 6, Textual support number: 1 OBS

L'adjectif «travaillistique» s'emploie surtout par opposition à «capitalistique».  1, record 6, French, - activit%C3%A9%20%C3%A0%20pr%C3%A9dominance%20de%20main%2Dd%27%26oelig%3Buvre

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

In analytical accounting or cost analysis, each division of a cost centre sufficiently differentiated from the rest but internally homogeneous that serves to calculate and assign costs. For example, in an automobile business unit there may be a cost centre that is the factory and within it a functional homogeneous section or group such as the paint shop. As they are homogeneous they can be referred to as a common work unit.  3, record 7, English, - costing%20unit

Record number: 7, Textual support number: 1 OBS

costing unit : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 7, English, - costing%20unit

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

En comptabilité analytique ou de coûts, chaque division d'un centre de coût suffisamment différenciée des autres, mais intérieurement homogène, qui sert à calculer et à attribuer les coûts. Par exemple, dans l'unité des automobiles, il existe un centre de coût qui est l'usine, et dans celle-ci un groupe fonctionnel homogène, par exemple l'atelier de peinture. Étant homogène on peut parler d'unité d'œuvre commune.  1, record 7, French, - unit%C3%A9%20de%20frais

Record number: 7, Textual support number: 1 OBS

unité de frais : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 7, French, - unit%C3%A9%20de%20frais

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 DEF

En contabilidad analítica o de costes, cada división de un centro de costes suficientemente diferenciada de las demás, pero internamente homogénea, que sirve para calcular y asignar los costes. Por ejemplo, dentro de la unidad de negocio de automóviles existe un centro de costes que es la fábrica, y en ella una sección o grupo funcional homogéneo, como puede ser el taller de pintura. Por ser homogénea se puede hablar de una unidad de obra común.  2, record 7, Spanish, - secci%C3%B3n%20homog%C3%A9nea

Record number: 7, Textual support number: 1 OBS

sección homogénea: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 7, Spanish, - secci%C3%B3n%20homog%C3%A9nea

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

In agricultural economics, [a] system of crop cultivation using small amounts of labour and capital in relation to area of land being farmed.  3, record 8, English, - extensive%20agriculture

Record number: 8, Textual support number: 1 CONT

Extensive agriculture is distinguished from intensive agriculture in that the latter, employing large amounts of labour and capital, enables one to apply fertilizers, insecticides, fungicides, and herbicides and to plant, cultivate, and often harvest mechanically. Because extensive agriculture produces a lower yield per unit of land, its use commercially requires large quantities of land in order to be profitable.  4, record 8, English, - extensive%20agriculture

Record number: 8, Textual support number: 1 OBS

extensive agriculture: term extracted from the “Glossaire de l’agriculture” and reproduced with permission of the Organisation for Economic Co-operation and Development.  5, record 8, English, - extensive%20agriculture

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Méthode d'exploitation dans laquelle on ne s'impose que peu de frais et où l'on se contente de maigres récoltes, mais qui oblige à étendre d'autant plus la superficie du terrain mis en culture.  3, record 8, French, - culture%20extensive

Record number: 8, Textual support number: 1 OBS

La culture intensive, qui existe dans les régions où une population dense exploite une superficie restreinte, cherche à obtenir des rendements élevés et s'oppose ainsi à la culture extensive, qui cherche à produire de grandes quantités de denrées en mettant en valeur de vastes territoires même si le rendement par unité de superficie est moyen ou médiocre.  4, record 8, French, - culture%20extensive

Record number: 8, Textual support number: 2 OBS

culture extensive : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  5, record 8, French, - culture%20extensive

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

The unit/function accountable for the review and approval of capital asset purchase requisitions to ensure alignment with the capital asset lifecycle plan and [an organization] 's procurement agreements and standards, the review and revision of useful life assumptions for each asset class, and the identification of potential re-uses for an asset prior to retirement.  1, record 9, English, - asset%20class%20owner

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Unité ou fonction chargée d'examiner et d'autoriser les demandes d'acquisition d'immobilisations afin de s'assurer qu'elles cadrent avec les plans de gestion du cycle de vie de l'immobilisation ainsi qu'avec les ententes et les normes [d’un organisme] en matière d'approvisionnement; d'examiner les hypothèses relatives à la durée de vie utile de chaque catégorie d'actifs et de déterminer les possibilités de réutilisation d'un actif avant de le mettre hors service.  1, record 9, French, - responsable%20d%27une%20cat%C3%A9gorie%20d%27actifs

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

These represent the quotient of the current and constant price estimates of value added in manufacturing adjusted, however, for changes in indirect taxes. Such indicators, which share the properties of the corresponding GNP deflator series for the overall economy, are best viewed in the present context as composite indicators of the cost(per unit of real value added) of all primary factors of production(including capital and "entrepreneurship", as well as labor). These indicators differ from final product prices in that they abstract from the costs of intermediate inputs obtained by the manufacturing sector from other sectors. The extrapolation beyond the most recent benchmark year is based on wholesale prices for manufactures adjusted to exclude the influence of changes in raw material prices.  1, record 10, English, - value%2Dadded%20deflators

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Ils représentent le quotient des estimations aux prix courants et en prix constants de la valeur ajoutée dans le secteur manufacturier, corrigée, toutefois, des variations des impôts indirects. Ces indicateurs, qui possèdent les propriétés des séries correspondantes des déflateurs du PNB, devraient être considérés de préférence, ici, comme des indices composites du coût (par unité de valeur ajoutée réelle) de tous les facteurs de production de base, tant le capital et l'«esprit d'entreprise» que la main-d'œuvre. Ces indicateurs diffèrent des prix des produits finals car ils ne tiennent pas compte du coût des facteurs de production intermédiaires obtenus des autres secteurs par le secteur manufacturier. L'extrapolation au-delà de l'année de référence la plus récente est faite sur la base des prix de gros des produits manufacturés, corrigés de l'incidence des fluctuations des cours des matières premières.  3, record 10, French, - indices%20implicites%20de%20la%20valeur%20ajout%C3%A9e

Record number: 10, Textual support number: 2 OBS

Le terme déflateur, bien qu'utilisé par le FMI, n'est pas utilisé à la Banque du Canada.  3, record 10, French, - indices%20implicites%20de%20la%20valeur%20ajout%C3%A9e

Record number: 10, Textual support number: 3 OBS

Fiche établie par Christine Laliberté, terminologue de la Banque du Canada à Ottawa.  3, record 10, French, - indices%20implicites%20de%20la%20valeur%20ajout%C3%A9e

Record 10,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

CF 120: form code used by the Department of National Defence and the Canadian Forces.  2, record 12, English, - Unit%20Working%20Capital%20Ledger%20Sheet

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

CF 120 : code de formulaire utilisé par le ministère de la Défense nationale et les Forces canadiennes.  2, record 12, French, - Feuille%20du%20grand%20livre%20du%20capital%20d%27exploitation%20de%20l%27unit%C3%A9

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

CF 374: form code used by the Canadian Forces.  2, record 13, English, - Unit%20Working%20Capital%2DDaily%20Balancing%20Summary

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

CF 374 : code de formulaire utilisé par les Forces canadiennes.  2, record 13, French, - Capital%20d%27exploitation%20de%20l%27unit%C3%A9%20%2D%20Sommaire%20du%20bilan%20quotidien

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Applied Research and Evaluation Services(ARES) is an ancillary unit of the University of British Columbia and operates on a self-funding basis through a fee structure designed to recover all of its operating and capital expenses. ARES was established at UBC [University of British Columbia] in 1986...  3, record 14, English, - Applied%20Research%20and%20Evaluation%20Services

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Applied Research and Evaluation Services; Educational Measurement Research Group; ARES : appellations et abréviation confirmées par la University of British Columbia.  3, record 14, French, - Applied%20Research%20and%20Evaluation%20Services

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Net lending is the net amount a unit or a sector has available to finance, directly or indirectly, other units or other sectors; it is the balancing item in the capital account and is defined as :(Net saving plus capital transfers receivable minus capital transfers payable) minus(the value of acquisitions less disposals of non-financial assets, less consumption of fixed capital).  2, record 15, English, - net%20lending

Record number: 15, Textual support number: 1 OBS

Negative net lending may also be described as "net borrowing."  2, record 15, English, - net%20lending

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

La capacité de financement est le montant net dont dispose une unité ou un secteur pour financer, directement ou indirectement, d'autres unités ou d'autres secteurs; elle représente le solde du compte de capital et elle se définit comme suit : (épargne nette plus transferts en capital à recevoir, moins transferts en capital à payer) moins (la valeur des acquisitions, moins les cessions d'actifs non financiers, moins la consommation de capital fixe).  2, record 15, French, - capacit%C3%A9%20de%20financement

Record number: 15, Textual support number: 1 OBS

Lorsqu'elle est négative, la capacité de financement est aussi appelée «besoin de financement».  2, record 15, French, - capacit%C3%A9%20de%20financement

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 DEF

An investment activity upon which resources-costs-are expended to create capital assets that will produce benefits over an extended period of time and which logically lends itself to planning, financing, and implementing as a unit.  1, record 16, English, - project

Record number: 16, Textual support number: 1 OBS

Generally unique, in that it is not a segment of an ongoing program, although it may be a "time slice" - a portion lasting several years -- of a long-term program. May produce benefits that can be valued in money terms or benefits that are intangible.  1, record 16, English, - project

Record 16,  Textual support,  French

Record 16,  Textual support,  Spanish

Record number: 16, Textual support number: 1 DEF

Actividad de inversión en la cual se gastan recursos -- costos -- para crear bienes de capital que producirán beneficios durante un período prolongado y que se presta lógicamente a la planificación, financiamiento y ejecución como una unidad.  2, record 16, Spanish, - proyecto

Record number: 16, Textual support number: 1 OBS

Es único, en general, en el sentido de que no es un segmento de un programa en vías de ejecución, aunque puede ser una "rebanada de tiempo" --una porción que dura varios años -- de un programa a largo plazo. Puede producir beneficios susceptibles de valorarse en términos monetarios, o beneficios intangibles.  2, record 16, Spanish, - proyecto

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

The cost of a unit of product or service, calculated by dividing the total applied costs of a given period or of a given operation by the number of units produced in that period or operation.  2, record 17, English, - unit%20cost

Record number: 17, Textual support number: 1 OBS

unit cost : term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  3, record 17, English, - unit%20cost

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Coût d'un produit ou d'un service, égal au quotient du coût total engagé (soit au cours d'une période, soit pour effectuer une opération donnée) par le nombre d'unités produites durant cette période, ou le nombre d'unités que cette opération a permis d'obtenir.  3, record 17, French, - co%C3%BBt%20unitaire

Record number: 17, Textual support number: 1 OBS

coût unitaire : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  4, record 17, French, - co%C3%BBt%20unitaire

Record 17,  Textual support,  Spanish

Record number: 17, Textual support number: 1 DEF

Coste asignado a cada unidad producida.  1, record 17, Spanish, - coste%20unitario

Record number: 17, Textual support number: 1 OBS

coste unitario: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  4, record 17, Spanish, - coste%20unitario

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

"qualifying home" means(a) a housing unit located in Canada, or(b) a share of the capital stock of a cooperative housing corporation, the holder of which is entitled to possession of a housing unit located in Canada, except that, where the context so requires, the reference to a qualifying home that is a share described in paragraph(b) shall mean the housing unit to which the share described in that paragraph relates;...  2, record 18, English, - qualifying%20home

Record number: 18, Textual support number: 1 OBS

Home buyers’ Plan.  3, record 18, English, - qualifying%20home

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

«habitation admissible» a) Logement situé au Canada; b) part du capital social d'une coopérative d'habitation, qui confère au titulaire le droit de posséder un logement situé au Canada. Toutefois, la mention d'une habitation admissible qui est une part visée à l'alinéa b) vaut mention, selon le contexte, du logement auquel cette part se rapporte.  2, record 18, French, - habitation%20admissible

Record number: 18, Textual support number: 1 OBS

Régime d'accession à la propriété.  3, record 18, French, - habitation%20admissible

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 OBS

An administrative designation at Public Works and Government Services Canada(PWGSC). The new organization(1995), which PWGSC designated "National Capital Area", includes the former administrative units called "headquarters" and "National Capital Region". The PWGSC administrative unit titled the "national capital area", or "nca", from 1995 to 2000 at the request of the then Deputy Minister, and "National Capital Area", or "NCA", since 2000, is not to be confused with the geographic designation "National Capital Region".(Information provided by the Communications Branch, PWGSC).  3, record 19, English, - National%20Capital%20Area

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 OBS

Désignation administrative à Travaux publics et Services gouvernementaux Canada (TPSGC). La nouvelle entité administrative, que TPSGC a cru bon de désigner «Secteur de la capitale nationale», résulte de la fusion de deux entités : les bureaux de l'«administration centrale» de TPSGC et les bureaux de l'ancienne «Région de la capitale nationale» du Ministère. Écrire «région de la capitale nationale», c'est désigner la région géographique et non l'entité administrative de TPSGC. L'entité administrative a été désignée «secteur de la capitale nationale», ou «scn», sans majuscules, entre 1995 et 2000, à la demande du sous-ministre duquel elle relevait; on écrit «Secteur de la capitale nationale», ou «SCN», depuis 2000. (Information obtenue de la Direction générale des communications, TPSGC).  2, record 19, French, - Secteur%20de%20la%20capitale%20nationale

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

The term "customs administration"(in capital letters) may also refer to the name of an administrative unit within a government. Moreover, the colloquial term "customs" is often the preferred abbreviated term used to refer to "customs administration", i. e. the overall agency responsible for overseeing the implementation of customs regulations.  2, record 20, English, - customs%20administration

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record number: 20, Textual support number: 1 DEF

Servicio administrativo responsable de aplicar la legislación aduanera y de recaudar los derechos e impuestos que se aplican a la importación, a la exportación, al movimiento o al almacenaje de mercancías, y encargado asimismo de la aplicación de otras leyes y reglamentos relativos a esas operaciones.  3, record 20, Spanish, - aduanas

Record number: 20, Textual support number: 1 OBS

El término "aduanas" se refiere al servicio administrativo, mientras que el término "aduana" se refiere a la oficina pública.  4, record 20, Spanish, - aduanas

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

An "equity offering" is where the company sells partial ownership in the company(via the sale of stock or a membership unit) to raise capital.  1, record 21, English, - equity%20offering

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 CONT

TELUS conclut une offre publique d'actions pour une valeur totale de 337 millions $ afin de financer le rachat d'une tranche de 400 millions $ de sa dette.  1, record 21, French, - offre%20publique%20d%27actions

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

Expresses all costs associated with resource exploitation as an average cost per unit of production over the project life. It includes capital costs associated with exploration, development, production, operating costs, taxes, royalties and producer rate of return.  1, record 22, English, - supply%20cost

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

Ensemble des coûts liés à l'exploitation d'une ressource, exprimé en coût moyen par unité de production pendant toute la durée d'un projet. Comprend les coûts d'immobilisation liés à l'exploitation, à la mise en valeur et à la production, les coûts d'exploitation, les taxes, les redevances et un taux de rendement au producteur.  1, record 22, French, - co%C3%BBt%20de%20l%27offre

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 DEF

The ratio at which labor and capital are combined within the production process. Generally labor and capital are measured as flows per unit of time.  1, record 23, English, - capital%2Dlabor%20ratio

Record 23,  Textual support,  French

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

Machine that is maintained as precaution in case there is a breakdown or problem with the principal unit.  1, record 24, English, - back%2Dup%20unit

Record number: 24, Textual support number: 1 OBS

In information technology it is common to duplicate the central computers instead of buying a bigger one to ensure that basic operations are maintained with the minimum incremental cost.  1, record 24, English, - back%2Dup%20unit

Record number: 24, Textual support number: 2 OBS

back-up unit : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 24, English, - back%2Dup%20unit

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Machine qui est entretenue comme moyen de précaution en cas de panne ou dommage de la machine principale.  1, record 24, French, - unit%C3%A9%20de%20r%C3%A9serve

Record number: 24, Textual support number: 1 OBS

En informatique, il est fréquent de doubler le nombre des ordinateurs centraux, au lieu d'en acheter un avec plus de capacité, pour assurer l'entretien des fonctions principales avec un coût additionnel minimum.  1, record 24, French, - unit%C3%A9%20de%20r%C3%A9serve

Record number: 24, Textual support number: 2 OBS

unité de réserve; unité de sécurité : termes et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 24, French, - unit%C3%A9%20de%20r%C3%A9serve

Record 24,  Textual support,  Spanish

Record number: 24, Textual support number: 1 DEF

Máquina que se mantiene como precaución en caso de avería o daño de la principal.  1, record 24, Spanish, - unidad%20de%20reserva

Record number: 24, Textual support number: 1 OBS

En informática es frecuente duplicar los ordenadores centrales, en vez de comprar uno mayor, para asegurar el mantenimiento de las funciones básicas con un costo incremental mínimo. Equivale a unidad de reserva.  1, record 24, Spanish, - unidad%20de%20reserva

Record number: 24, Textual support number: 2 OBS

unidad de reserva; unidad de seguridad: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 24, Spanish, - unidad%20de%20reserva

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

Collection of unique capital assets which form an identifiable functional unit. The component unique assets need not have the same estimated useful life. In the case of buildings, however, PWGSC [Public Works and Government Services Canada] will apply the whole asset method and value a building as one unique asset or composite asset with a single estimated useful life.  2, record 25, English, - composite%20asset

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Ensemble d'immobilisations uniques qui, ensemble, forment une unité fonctionnelle reconnaissable. Il n'est pas nécessaire que les actifs uniques qui la composent aient la même vie utile estimative. TPSGC [Travaux publics et Services gouvernementaux Canada] va toutefois appliquer aux bâtiments la méthode des biens homogènes et les évaluer comme un seul actif, ou bien hétérogène, ayant une seule vie utile estimative.  2, record 25, French, - bien%20h%C3%A9t%C3%A9rog%C3%A8ne

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

The smallest organizational unit whose activities are as industrially homogeneous as possible for which revenue and expense elements are available that allow the calculation of an operating profit, assets and liabilities elements to measure capital employed in the production of goods and/or services.  1, record 26, English, - company

Record number: 26, Textual support number: 1 OBS

Term related to business surveys.  1, record 26, English, - company

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

La plus petite unité organisationnelle dont les activités industrielles sont le plus homogènes possible et pour laquelle le bénéfice d'exploitation peut être calculé à partir des éléments des produits et charges, et le capital utilisé dans la production de biens et de services, à partir des éléments de l'actif et du passif.  1, record 26, French, - compagnie

Record number: 26, Textual support number: 1 OBS

Terme relatif aux enquêtes-entreprises.  1, record 26, French, - compagnie

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

Statistical term used for a household, individual or other group of people that pool their income and take the whole community into account when deciding upon their spending.  3, record 27, English, - spending%20unit

Record number: 27, Textual support number: 1 OBS

spending unit : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 27, English, - spending%20unit

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Terme statistique qui désigne un ménage, individu ou groupe de personnes qui mettent en commun leurs revenus et prennent conjointement des décisions quant aux dépenses du groupe.  3, record 27, French, - unit%C3%A9%20de%20d%C3%A9pense

Record number: 27, Textual support number: 1 OBS

terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  4, record 27, French, - unit%C3%A9%20de%20d%C3%A9pense

Record 27,  Textual support,  Spanish

Record number: 27, Textual support number: 1 DEF

Término estadístico para designar a un hogar, individuo o grupo de personas que ponen en común sus ingresos y deciden sus gastos teniendo en cuenta el total de la comunidad.  1, record 27, Spanish, - unidad%20de%20consumo

Record number: 27, Textual support number: 1 OBS

unidad de consumo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  3, record 27, Spanish, - unidad%20de%20consumo

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

A unit trust is an investment vehicle which issues securities called trust units. Each unit represents participation in a large pool of capital that is invested in a group of investment vehicles by professional managers.  2, record 28, English, - investment%20vehicle

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

La fiducie d'investissement à participation unitaire est un fonds de placement qui émet des titres, appelés unités de fiducie, représentant une participation dans un important fonds commun de capitaux qui sont investis dans un ensemble de moyens de placement par des gestionnaires professionnels.  4, record 28, French, - moyen%20de%20placement

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

The Client Service Unit for National Defence has a dual role. It is both a Regional Client Service Unit which serves the National Defence clients in the National Capital Region, and a National Client Service Unit which provides functional guidance to the Regional Client Service Units.  1, record 29, English, - National%20and%20Regional%20Client%20Service%20Unit%20%2D%20National%20Defence

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

L'Unité de service à la clientèle qui sert la Défense nationale joue un double rôle : en effet, elle est à la fois une unité de service à la clientèle régionale, qui fournit des services à la clientèle de la région de la capitale nationale, et elle est une unité de service à la clientèle nationale, qui fournit une orientation fonctionnelle aux unités de service à la clientèle régionale.  1, record 29, French, - Unit%C3%A9%20de%20service%20%C3%A0%20la%20client%C3%A8le%20r%C3%A9gionale%20et%20nationale%20%2D%20D%C3%A9fense%20nationale

Record number: 29, Textual support number: 2 OBS

Source(s) : L'Unité de service à la clientèle régionale et nationale - Défense nationale, TPSGC [Travaux publics et Services gouvernementaux Canada].  1, record 29, French, - Unit%C3%A9%20de%20service%20%C3%A0%20la%20client%C3%A8le%20r%C3%A9gionale%20et%20nationale%20%2D%20D%C3%A9fense%20nationale

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

The concept of productivity recognizes the interplay between various factors in the workplace. The output or results achieved may be related to different inputs or resources in the form of various productivity ratios, for example, output per labour hour, output per unit of material(as in kilometres driven per litre of gas) or output per unit of capital. Each of these productivity ratios may be influenced by a combination of factors, such as quality and availability of materials, scale of operations, rate of capacity utilization, availability and throughput capacity of capital equipment, attitude and skill level of the work force, motivation and effectiveness of the management. The manner in which these factors interrelate will have a bearing on the resulting productivity ratio.  1, record 30, English, - productivity%20ratio

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Les fondamentaux nécessaires pour qu'une économie soit saine, sont les coefficients d'épargne, les coefficients d'investissements, les ratios de productivité et la balance des paiements.  1, record 30, French, - ratio%20de%20productivit%C3%A9

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

A responsibility unit whose performance is measured in terms of resources committed(capital invested) relative to monetary costs and returns.  3, record 31, English, - investment%20center

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Centre de responsabilité pour lequel un aménagement approprié des comptes permet de connaître le rapport entre le profit réalisé par ce centre et les ressources qui y sont investies en vue d'évaluer le rendement de la personne qui en a la direction.  2, record 31, French, - centre%20d%27investissement

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 DEF

Cost of carrying inventory, usually defined as a percent of the dollar value of inventory per unit of time(generally one year). Depends mainly on cost of capital invested as well as the costs of maintaining the inventory such as, taxes and insurance, obsolescence, spoilage, and space occupied.  2, record 32, English, - carrying%20cost

Record number: 32, Textual support number: 1 OBS

Standardized by the CGSB.  3, record 32, English, - carrying%20cost

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

Coût associé à la conservation d'un stock habituellement défini comme un pourcentage de la valeur en dollars du stock par unité de temps (en général un an). Ce coût est fonction principalement du capital immobilisé ainsi que des dépenses afférentes à la conservation du stock, comme les taxes et l'assurance, à la dépréciation due à l'obsolescence, aux avaries et aux locaux occupés.  2, record 32, French, - co%C3%BBt%20de%20possession%20d%27un%20article%20en%20stock

Record number: 32, Textual support number: 1 OBS

Normalisé par l'ONGC.  2, record 32, French, - co%C3%BBt%20de%20possession%20d%27un%20article%20en%20stock

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 OBS

UNCDF [United Nations Capital Development Fund] UNDP [United Nations Development Programme] replaces Finance and Administrative Unit.  1, record 33, English, - Finance%2C%20Administration%2C%20and%20Resources%20Mobilization%20Unit

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 CONT

MODVAT on Capital Goods for Captive Power Generation.... It is... regretted that MODVAT is not allowed when the same generating set is used for generating captive power but in a separate factory belonging to the same unit. The separate location is for valid operational reasons. For example, a large aluminum company with its smelting operations has located its captive power plant some distance away from the aluminum factory but at a place where it has access to coal and water and other infrastructure. The captive power unit is a big unit and cannot be within the aluminum factory. This unit generates electricity, which is transmitted to its aluminum factory for its exclusive use in the production of aluminum.... the captive power plant should be treated as an extension of the factory as it is used to produce the finished product....  1, record 34, English, - captive%20power%20generation

Record number: 34, Textual support number: 1 OBS

captive (adj.): owned or controlled by another concern and operated according to its needs or demands rather than for an open market (a captive coal mine).  2, record 34, English, - captive%20power%20generation

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

Voir fiches «production captive», «houillère intégrée» et «mine captive».  1, record 34, French, - production%20int%C3%A9gr%C3%A9e%20d%27%C3%A9nergie

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  French

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 DEF

A means of measuring decentralized divisional performance which stresses profit responsibility and the financial management efficiency of the division managers and typically computed as the difference between divisional profitability and a charge for capital resources committed to the decentralized unit.  1, record 36, English, - residual%20income

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 DEF

Mesure de la rentabilité d'une section ou d'un centre de responsabilité de l'entité, correspondant au résultat net de cette section ou de ce centre, diminué du montant des intérêts théoriques calculés sur le capital qui y est investi.  1, record 36, French, - r%C3%A9sultat%20net%20r%C3%A9siduel

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

Modular companies aren’t a fad. Their streamlined structure fits today's tumultuous, fast-moving marketplace. Outsourcing noncore activities yields two advantages : First, it holds down the unit costs and investment needed to turn out new products rapidly. Second, it frees companies to direct scare capital where they hold a competitive advantage. [The idea is to] focus on a core competency and outsource the rest.  1, record 37, English, - modular%20company

Record number: 37, Textual support number: 1 OBS

module: a structural unit or component with a specific function in a larger unit or system.  2, record 37, English, - modular%20company

Record number: 37, Textual support number: 2 OBS

Using the modular model, companies can achieve rapid growth with small amounts of capital and a compact management.  1, record 37, English, - modular%20company

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

United Nations.  2, record 38, English, - Capital%20Equipment%20Procurement%2C%20Stores%20and%20Equipment%20Maintenance%20Unit

Record 38,  Textual support,  French

Record number: 38, Textual support number: 1 OBS

Nations Unies.  2, record 38, French, - Groupe%20d%27achats%20des%20biens%20d%27%C3%A9quipement%2C%20des%20magasins%20et%20de%20l%27entretien%20du%20mat%C3%A9riel

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 CONT

The first requisite of an adequate diet is a source of energy, provided by oxidation of the three bulk nutrients : carbohydrate, fat, and protein. The unit of energy used in calculating energy requirements is the kilocalorie(kcal), also called the nutritional calorie(abbreviated Cal, with a capital C), the amount of energy which in the form of heat is required to raise the temperature of 1. 0 kg of water by 1 degree, from 15 to 16 ° C. Kilocalories are the same units used in calculating standard-free-energy changes of metabolic reactions.  1, record 39, English, - kilocalorie

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 CONT

La première condition d'une alimentation adéquate est une source d'énergie fournie par l'oxydation des 3 principaux nutriments : glucides, graisses et protéines. L'unité énergétique utilisée dans le calcul des besoins énergétiques est la kilocalorie (kcal), également appelée calorie nutritionnelle (en abrégé Cal), quantité d'énergie qui, sous forme de chaleur, est nécessaire pour élever la température de 1,0 kg d'eau de 1 ° C (de 15 à 16 ° C). Les kilocalories sont les mêmes unités que celles utilisées dans les calculs de modification d'énergie libre standard pour les réactions métaboliques.  1, record 39, French, - kilocalorie

Record number: 39, Textual support number: 1 OBS

Noter que l'abréviation Cal prend la majuscule.  3, record 39, French, - kilocalorie

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

A unit trust is an investment vehicle which issues securities called trust units. Each unit represents participation in a large pool of capital that is invested in a group of investment vehicles by professional managers. Like a common shareholder, each unit holder receives a transferable, marketable certificate, representing the number of units owned and is entitled to one vote per unit owned. Unlike a common shareholder, however, ownership of a unit trust does not provide the safeguard of limited liability and theoretically a unit holder could be held liable for certain debts incurred by the trust itself.  2, record 40, English, - trust%20unit

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 CONT

La fiducie d'investissement à participation unitaire est un fonds de placement qui émet des titres, appelés unités de fiducie, représentant une participation dans un important fonds commun de capitaux qui sont investis dans un ensemble de moyens de placement par des gestionnaires professionnels. Comme l'actionnaire ordinaire, le porteur d'unité reçoit un certificat négociable et transférable représentant le nombre d'unités détenues et a droit à un vote par unité. La propriété d'une unité de fiducie ne donne toutefois pas la sécurité de la responsabilité limitée et, à la différence de l'actionnaire ordinaire, un détenteur d'unités pourrait théoriquement être tenu responsable de certaines dettes contractées par le fonds.  2, record 40, French, - part%20de%20fiducie

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 OBS

Previously known as HQ Division Training Section.  1, record 41, English, - NCR%20Training%20Unit

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record 42,  Textual support,  French

Record number: 42, Textual support number: 1 DEF

Il s'agit d'actions privilégiées pour lesquelles la société n'émet pas de dividende mais verse plutôt un montant fixe à une date déterminée, montant considéré aux fins de l'impôt comme un gain en capital.  1, record 42, French, - action%20privil%C3%A9gi%C3%A9e%20produisant%20un%20gain%20en%20capital

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 DEF

The sum of capital and operating costs per unit of production, exclusive of royalties, taxes, subsidies, or incentive payments, discounted at the estimated social opportunity cost of capital in Canada.  1, record 43, English, - social%20supply%20cost

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 DEF

Le total des frais d'immobilisation et d'exploitation par unité de production, sans tenir compte des redevances, des taxes, des subventions ou des primes d'encouragement, actualisé selon le coût social d'option estimatif des immobilisations au Canada.  1, record 43, French, - co%C3%BBt%20social%20des%20approvisionnements

Record 43,  Textual support,  Spanish

Record 44,  Textual support,  French

Record 44,  Textual support,  Spanish

Record 45,  Textual support,  English

Record number: 45, Textual support number: 1 OBS

An amount of public funds used by an accounting officer for the purpose of financing both his WCI and WCF and any unit standing advances. (DPS).  1, record 45, English, - unit%20working%20capital

Record number: 45, Textual support number: 2 OBS

CODE dBOCEBAf  2, record 45, English, - unit%20working%20capital

Record number: 45, Textual support number: 3 OBS

Term(s) officialized by the Department of National Defence  2, record 45, English, - unit%20working%20capital

Record 45,  Textual support,  French

Record number: 45, Textual support number: 1 OBS

Montant des deniers publics utilisé par un officier comptable pour financer à la fois son fonds de roulement, son avance globale sur fonds de roulement et différentes avances permanentes de l'unité. (DS Solde).  1, record 45, French, - fonds%20de%20roulement%20de%20l%27unit%C3%A9

Record 45,  Textual support,  Spanish

Record 46,  Textual support,  English

Record number: 46, Textual support number: 1 OBS

The yield of capital is the interest rate per annum, which is a pure percentage per unit time-independent of dollar or other value units.  1, record 46, English, - interest%20rate%20per%20annum

Record 46,  Textual support,  French

Record 46,  Textual support,  Spanish

Record 47,  Textual support,  English

Record number: 47, Textual support number: 1 DEF

(...) a measure of the cost per rentable unit of area attributable to the project in the first year of occupancy. This cost combines the capital costs of the project amortized over its economic life, interest on the current land value, and an estimate of first year grants in lieu of taxes, operation and maintenance costs and building management fees.  1, record 47, English, - annual%20equivalent%20occupancy%20cost

Record 47,  Textual support,  French

Record number: 47, Textual support number: 1 CONT

Le (...) coût d'occupation annuel (...) correspond à l'amortissement des coûts d'installation (à l'exception du terrain) sur la période d'investissement PLUS l'intérêt (taux d'escompte) sur le terrain PLUS les frais d'exploitation et d'entretien, les taxes, et les frais de gestion de l'immeuble, de la première année.  1, record 47, French, - co%C3%BBt%20d%27occupation%20annuel

Record 47,  Textual support,  Spanish