TERMIUM Plus®
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INDIRECT APPROACH [4 records]
Record 1 - internal organization data 2008-03-26
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- cost reduction approach
1, record 1, English, cost%20reduction%20approach
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- cost reduction method 2, record 1, English, cost%20reduction%20method
correct
- deferral method of accounting for investment tax credit 2, record 1, English, deferral%20method%20of%20accounting%20for%20investment%20tax%20credit
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Crown funding in any form, including direct or indirect benefits such as the investment tax credits and contribution for capital assistance, should be accounted for using the cost reduction approach. The amount of all such funds received by, or credited to, the contractor's account should be deducted from the related purchase price of the assets, with any depreciation or amortization calculated on the net amount. 3, record 1, English, - cost%20reduction%20approach
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de la réduction du coût
1, record 1, French, m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de la réduction du coût des immobilisations 2, record 1, French, m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt%20des%20immobilisations
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation du crédit d'impôt à l'investissement qui consiste à constater l'économie d'impôts qui découle de ce crédit en même temps que la dépense correspondante est portée dans les résultats. 2, record 1, French, - m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt
Record number: 1, Textual support number: 1 CONT
Selon la méthode de la réduction du coût, le crédit d'impôt à l'investissement est soit porté en diminution de la dépense à laquelle il se rapporte, soit présenté à titre de crédit reporté et viré graduellement aux résultats au fur et à mesure que la dépense correspondante est portée dans les résultats. 2, record 1, French, - m%C3%A9thode%20de%20la%20r%C3%A9duction%20du%20co%C3%BBt
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2000-02-03
Record 2, English
Record 2, Subject field(s)
- Educational Psychology
- Human Behaviour
Record 2, Main entry term, English
- indirect approach
1, record 2, English, indirect%20approach
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Psychologie scolaire
- Comportement humain
Record 2, Main entry term, French
- approche indirecte
1, record 2, French, approche%20indirecte
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
approche : Dans les sciences humaines : Démarche comportant une part de subjectivité, mais consciente d'elle-même, d'où le recours à un constant contrôle, y compris au moyen de toutes les mesures objectives possibles. L'approche clinique. 2, record 2, French, - approche%20indirecte
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1988-09-26
Record 3, English
Record 3, Subject field(s)
- Marketing Research
Record 3, Main entry term, English
- contribution-margin approach
1, record 3, English, contribution%2Dmargin%20approach
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
In marketing cost analysis, an accounting approach in which only direct expenses are allocated to the marketing units being studied. A unit's gross margin minus its direct costs equals that unit's contribution to covering the company's indirect expenses(overhead). 1, record 3, English, - contribution%2Dmargin%20approach
Record 3, French
Record 3, Domaine(s)
- Étude du marché
Record 3, Main entry term, French
- approche en fonction de la marge sectorielle
1, record 3, French, approche%20en%20fonction%20de%20la%20marge%20sectorielle
proposal, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1986-06-04
Record 4, English
Record 4, Subject field(s)
- Scientific Measurements and Analyses
- Hydrology and Hydrography
Record 4, Main entry term, English
- contracted-opening discharge measurement
1, record 4, English, contracted%2Dopening%20discharge%20measurement
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A determination(by indirect measurement) of peak discharge following a flood by field survey of highwater marks and channel and bridge geometry at a bridge constriction. Discharge is computed on the basis, of an evaluation of energy changes between the approach section and the downstream side of the constriction. 2, record 4, English, - contracted%2Dopening%20discharge%20measurement
Record 4, French
Record 4, Domaine(s)
- Mesures et analyse (Sciences)
- Hydrologie et hydrographie
Record 4, Main entry term, French
- mesure de débit dans une section contractée
1, record 4, French, mesure%20de%20d%C3%A9bit%20dans%20une%20section%20contract%C3%A9e
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Détermination du débit dans une section contractée d'un cours d'eau (par exemple, entre les piles d'un pont) à partir des traces laissées par l'eau en amont et en aval sur les parois de la section lors du passage de la crue. 1, record 4, French, - mesure%20de%20d%C3%A9bit%20dans%20une%20section%20contract%C3%A9e
Record 4, Spanish
Record 4, Textual support, Spanish
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