TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

low income food deficit country : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 1, English, - low%20income%20food%20deficit%20country

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

pays à faible revenu et à déficit alimentaire : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 1, French, - pays%20%C3%A0%20faible%20revenu%20et%20%C3%A0%20d%C3%A9ficit%20alimentaire

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

net investment income deficit : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 2, English, - net%20investment%20income%20deficit

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

déficit au titre du revenu net des investissements : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 2, French, - d%C3%A9ficit%20au%20titre%20du%20revenu%20net%20des%20investissements

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The operating surplus measures the surplus or deficit accruing from production before taking account of any interest, rent or similar charges payable on financial or tangible non-produced assets borrowed or rented by the enterprise, or any interest, rent or similar receipts receivable on financial or tangible non-produced assets owned by the enterprise;(note : for unincoporated enterprises owned by households, this component is called "mixed income").  2, record 3, English, - operating%20surplus

Record number: 3, Textual support number: 2 CONT

[Governments] generally held program spending below revenues so that their operating balances - that is, the balance before interest payments - were usually in surplus. The operating surplus combined with the effects of low inflation on interest costs meant Canadian governments collectively had virtually no deficit ...  3, record 3, English, - operating%20surplus

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

L'excédent d'exploitation mesure l'excédent ou le déficit issu de la production, avant que soient pris en compte les intérêts, les loyers ou les charges analogues que l'entreprise doit payer sur les actifs financiers ou les actifs corporels non produits qu'elle a empruntés ou loués, et les intérêts, les loyers ou les recettes analogues que l'entreprise doit recevoir sur les actifs financiers ou les actifs corporels non produits dont elle est propriétaire; (note : pour les entreprises non constituées en sociétés appartenant à des ménages, cette composante s'appelle «revenu mixte»).  3, record 3, French, - exc%C3%A9dent%20de%20fonctionnement

Record number: 3, Textual support number: 1 OBS

excédent d'exploitation : sociétés d'État.  4, record 3, French, - exc%C3%A9dent%20de%20fonctionnement

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Mixed income is the surplus or deficit accruing from production by unincorporated enterprises owned by households; it implicitly contains an element of remuneration for work done by the owner, or other members of the household, that cannot be separately identified from the return to the owner as entrepreneur but it excludes the operating surplus coming from owner-occupied dwellings.  1, record 4, English, - mixed%20income

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Le revenu mixte est l'excédent ou le déficit issu de la production d'entreprises non constituées en sociétés appartenant à des ménages; il contient implicitement un élément de rémunération pour le travail effectué par le propriétaire, ou par des membres de son ménage, qui ne peut être distingué de ce qui revient au propriétaire comme entrepreneur; il exclut l'excédent d'exploitation provenant des logements des propriétaires-occupants.  2, record 4, French, - revenu%20mixte

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Transfer of income that does not involve a quid pro quo and which is non-contractual in character, for example, direct taxes, social security benefits and contributions, social assistance grants and grants between governments to finance the military or other consumption expenditure or budgetary deficit of a government.  2, record 5, English, - unrequited%20transfer

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

The underlying deficit for 1993-94, however, is $42. 1 billion as there are a number of one-time factors which raised the deficit in 1993-94 but which have no impact on the deficit beyond that year. These include the faster processing of refunds, lower personal income tax quarterly instalment payments, higher corporate income tax refunds relating to resource allowances, and an increase in the liability for stabilization claims.  1, record 6, English, - personal%20income%20tax%20quarterly%20instalment%20payment

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 CONT

Le déficit fondamental est toutefois de $42.1 milliards pour 1993-94, du fait qu'un certain nombre d'influences ponctuelles qui ont accru le déficit en 1993-94 n'auront plus d'effets sur celui-ci au cours des autres années. Ces facteurs temporaires comprennent le traitement plus rapide des remboursements d'impôt, la diminution des acomptes provisionnels versés chaque trimestre par les particuliers, la hausse des remboursements d'impôt aux sociétés à cause des déductions relatives aux ressources et l'augmentation des engagements au titre de la stabilisation.  1, record 6, French, - acompte%20provisionnel%20vers%C3%A9%20chaque%20trimestre%20par%20les%20particuliers

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

The set of accounts comprising the balance sheet as at a specified date, together with the profit and loss or other revenue account relating to the year which ended on the date of the balance sheet, and related notes which, in the case of companies, include the directors’ report. Consolidated or group accounts are included if applicable.  2, record 7, English, - annual%20accounts

Record number: 7, Textual support number: 2 DEF

The statements drawn up at the end of a financial period. These are the Trading, Profit and Loss Accounts, which will show the gross and net profit and the appropriation of the profit or in the case of a club or a non-profit-making organisation, the income and expenditure, which will show either a deficit or surplus for the period involved. A balance sheet which shows the capital, liabilities, fixed and current assets. Finally, a statement of the sources and application of funds is normally produced. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, record 7, English, - annual%20accounts

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Clôture des comptes. Clore les comptes consiste à déterminer pour l'ensemble de l'exercice le total du débit, le total du crédit et en tirer le solde.  2, record 7, French, - comptes%20de%20cl%C3%B4ture

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Analysis of the flow of purchasing power into and out of an organization.  1, record 8, English, - funds%20flow%20analysis

Record number: 8, Textual support number: 2 DEF

An analysis of the cash inflow and outflow in an enterprise. With reference to farms, an analysis to determine the farmer's liquidity. It is usually undertaken for the period of a loan repayment, is not discounted, uses current prices, treats capital by including cash purchases and sales of capital items, includes the cash portion of off-farm income, and excludes home-consumed production. The performance criterion is the cash available to the farm family as indicated by cash surplus or deficit.  2, record 8, English, - funds%20flow%20analysis

Record number: 8, Textual support number: 1 OBS

Distinguished from farm income analysis and farm investment analysis. Used in developing and evaluating the financing plan for the farm or other enterprise.  2, record 8, English, - funds%20flow%20analysis

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Technique utilisée pour comparer les changements dans l'actif et le passif pour une période donnée.  1, record 8, French, - analyse%20des%20disponibilit%C3%A9s

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Es un análisis de las entradas y salidas de efectivo de una empresa. Con referencia a las fincas, es un análisis para determinar la liquidez del agricultor. Usualmente se lleva a cabo con respecto al período de reembolso de un préstamo, no se actualiza, utiliza precios corrientes, computa el capital incluidas las compras y ventas en efectivo de bienes de capital, incluye la porción en efectivo del ingreso fuera de la finca y excluye la producción consumida en el hogar. El criterio de rendimiento es el efectivo disponible para la familia agrícola tal como lo indique el superávit o déficit en efectivo.  1, record 8, Spanish, - an%C3%A1lisis%20de%20flujo%20de%20fondos

Record number: 8, Textual support number: 1 OBS

Se diferencia del análisis del ingreso en la finca y del análisis de la inversión en fincas. Se utiliza en la elaboración y evaluación del plan de financiamiento para la finca u otra empresa.  1, record 8, Spanish, - an%C3%A1lisis%20de%20flujo%20de%20fondos

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

The budget does not introduce a corporate minimum income tax. The federal government currently imposes a Large Corporations Tax on the capital of large corporations in Canada. This tax, which raises about $1 billion per year, ensures that all large corporations contribute to deficit reduction. Also, large financial institutions are subject to a capital tax which acts as a minimum income tax.  2, record 9, English, - minimum%20corporate%20income%20tax

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Le budget ne propose pas d'impôt minimum sur le revenu des sociétés. Le gouvernement fédéral applique actuellement un impôt sur le capital des grandes sociétés au Canada. Cet impôt, qui rapporte environ $1 milliard par année, permet de s'assurer que toutes les grandes sociétés contribuent à l'effort de réduction du déficit. En outre, les grandes institutions financières sont assujetties à un impôt sur le capital qui remplit la même fonction qu'un impôt minimum.  1, record 9, French, - imp%C3%B4t%20minimum%20sur%20le%20revenu%20des%20soci%C3%A9t%C3%A9s

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

We have cut the federal deficit from 8. 7 to 5. 1 per cent as a proportion of our national income.  1, record 10, English, - federal%20deficit

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Nous avons ramené le déficit fédéral de 8.7 à 5.1 pour cent en proportion du revenu national.  1, record 10, French, - d%C3%A9ficit%20f%C3%A9d%C3%A9ral

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

(impôt/ budget)  1, record 11, French, - d%C3%A9ficit%20d%27encaissement

Record 11,  Textual support,  Spanish