TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A classification of expense incurred in the general direction of an enterprise as a whole, as contrasted with expense of a more specific function, such as manufacturing or selling, but not including income deductions.  6, record 1, English, - administrative%20expenses

Record number: 1, Textual support number: 1 OBS

Items included under this head vary with the nature of the business, but usually include salaries of top officers, rent, and other general-office expense.  6, record 1, English, - administrative%20expenses

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

[Ensemble de] coûts inhérents à la gestion générale de l'entité, engagés pour assurer sa bonne marche.  6, record 1, French, - frais%20d%27administration

Record number: 1, Textual support number: 1 OBS

Dans un état des résultats (ou compte de résultat) présenté par destination, tous ces coûts sont regroupés sous une rubrique distincte, tout comme les coûts d'autre nature, notamment les coûts de production et les frais de vente.  6, record 1, French, - frais%20d%27administration

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

... desembolsos o erogaciones que no pueden identificarse de manera directa con la venta de los artículos. Ejemplos: sueldos de gerencia general, finanzas, contabilidad general, depreciaciones de equipo de oficina (no incluye aquellos equipos que se localicen en áreas de producción).  2, record 1, Spanish, - gastos%20de%20administraci%C3%B3n

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Escheat therefore being a title frequently vested in the lord by inheritance, as being the fruit of a signiory to which he was entitled by descent, it may seem in such cases to fall more properly under the head of acquiring title to estates, viz, by descent, by purchase. But it must be remembered that, in order to complete this title by escheat, it is necessary that the lord perform an act of his own, by entering on the lands and tenements so escheated, or suing out a writ of escheat, on failure of which, or by doing any act that amounts to an implied waiver of his right, as by accepting homage or rent of stranger who usurps the possession, his title by escheat is barred. It is therefore in some respect a title acquired by his own act, as well as by act of law.(Blackstone, Book II, p. 244)  1, record 2, English, - title%20by%20escheat

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Dans certains contextes, l'expression «acquisition de titre par déshérence» conviendrait mieux.  1, record 2, French, - titre%20acquis%20par%20d%C3%A9sh%C3%A9rence

Record number: 2, Textual support number: 2 OBS

titre acquis par déshérence : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 2, French, - titre%20acquis%20par%20d%C3%A9sh%C3%A9rence

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

Head rent is rent payable to a superior landlord for fully improved property; as where a house is let on lease, and sub-let on weekly tenancies at a much higher amount.(Adkin's, 17th ed., 1973, p. 81)  1, record 3, English, - head%20rent

Record number: 3, Textual support number: 1 OBS

The term is in common use, though not mentioned in the text books. (Adkin’s, ibid.)  1, record 3, English, - head%20rent

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

loyer principal : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 3, French, - loyer%20principal

Record 3,  Textual support,  Spanish