TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

An entry [on the left side of an account] recording the acquisition of, or addition to, an asset, the incurring of an expense, or the reduction or elimination of a liability, owners’ equity or revenue.  3, record 1, English, - debit

Record number: 1, Textual support number: 1 OBS

Compare to "credit."  4, record 1, English, - debit

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Somme enregistrée du côté gauche d'un compte au titre soit d'un actif ou d'une charge, soit d'une diminution d'un passif, des capitaux propres ou d'un produit d'exploitation.  1, record 1, French, - d%C3%A9bit

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Afectación de una operación a la cuenta, al servicio o a la función a que pertenecen.  1, record 1, Spanish, - imputaci%C3%B3n

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A transfer of property or of a right from one man to another, in consideration of a sum of money, as opposed to barters, exchanges and gifts.... (Jowitt, 2nd ed., 1977, p. 1602)  1, record 2, English, - sale

Record number: 2, Textual support number: 1 CONT

The word "sale" is used in various metaphorical senses, and apart from statute, the word, subject to the terms and purposes of the particular contract, is commonly and legitimately used to comprehend an agreement of sale whereby ownership is to be transferred in futuro or subject to the fulfilment of some condition. (Fridman, p. 30)  1, record 2, English, - sale

Record number: 2, Textual support number: 2 CONT

An advertisement of a sale is not a binding undertaking that a sale will be held, and the vendor is at liberty to withdraw the property from the sale at any time before the auction without incurring any liability to intending purchasers who attend the sale.(Williams’ Contract for Sale of Land, p. 120)  1, record 2, English, - sale

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

vente : 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, - vente

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Source(s): Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU [Organisation des Nations UNies] et de celle recommandée par l'INSEE [Institut national de la statistique et des études économiques].  1, record 3, French, - variation%20du%20passif

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The paying out of cash, the incurring of a liability to pay cash, or the issue of a corporate equity or the transfer of property, in exchange for the receipt of goods or services.  3, record 4, English, - outlays

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Sorties d'argent.  2, record 4, French, - d%C3%A9penses

Record number: 4, Textual support number: 1 OBS

(...) le mot dépenses peut désigner les déboursés et les charges sans préciser l'origine ni la destination des fonds (...) il demeure à la fois plus large et plus imprécis [et] on doit l'utiliser avec beaucoup de prudence en comptabilité.  3, record 4, French, - d%C3%A9penses

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

to give license to another to use a patent or invention in return for a similar license.  1, record 5, English, - cross%2Dlicense

Record number: 5, Textual support number: 1 CONT

Cross licenses are most often made between owners of "interfering" or "blocking" patents. Such interfering or blocking patents cover different aspects of the same invention. For example, if a basic patent is owned by one party and an improvement patent on the same invention is owned by another party, a cross license is warranted because the parties must have the benefit of both patents in order to practice the improvement to its best commercial advantage. Also, inventor A may obtain a patent on item X. Inventor B may obtain a patent on item Y. Both A and B may realize that items X and Y in combination with a third item, Z, which may be in the public domain, constitute a new and useful combination, XYZ. Therefore, A and B may cross-license each other to make, use, and sell each other's patented invention so that they both can produce XYZ without incurring any liability for infringement of each other's patent.  2, record 5, English, - cross%2Dlicense

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish