TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

... a bill of exchange drawn on or payable through a member [of the Canadian Payments Association] and includes any other class of items approved by-law....  5, record 1, English, - payment%20instrument

Record number: 1, Textual support number: 1 CONT

All systems for the production of payment requisitions and payment instruments ... must have the capacity for recording and printing on the payment instrument a surname and at least one given name and initial.  6, record 1, English, - payment%20instrument

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Lettre de change tirée sur un membre de l'Association canadienne des paiements ou payable par son intermédiaire.  4, record 1, French, - instrument%20de%20paiement

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The ACSS [Automated Clearing Settlement System] is a deferred net settlement system that handles all payments not processed by the LVTS [Large Value Transfer System], including paper-based payment items (mostly cheques), as well as small-value electronic payment items, such as point-of-sale (e.g., debit card) or automated banking machine transactions, and pre-authorized debits and credits.  1, record 2, English, - paper%2Dbased%20payment%20item

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Le SACR [Système automatisé de compensation et de règlement] est un système de règlement net différé qui est utilisé pour traiter tous les paiements qui ne transitent pas par le STPGV [Système de transfert de paiements de grande valeur], y compris les effets de paiement sur support papier (surtout des chèques) ainsi que les transferts électroniques des petits paiements (tels que les transactions aux points de vente, notamment par carte de débit, les transactions aux guichets automatiques et les débits et crédits préautorisés).  1, record 2, French, - effet%20de%20paiement%20sur%20support%20papier

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A general gift may be a gift of all the testator's assets, such as "all my property"; or a gift of all the testator's assets of a particular nature, such as "all my realty"; or a gift of the testator's residuary estate, or of his residue of a particular nature, such as "all my property remaining after the payment of my legacies, "or "all my personal property remaining after the payment of any legacies. "The characteristic of all general gifts is that no particular item of the specified property is identified.(Mellows, "The Law of Succession, "4th ed., 1983, p. 143)  1, record 3, English, - general%20gift

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

legs général : 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, - legs%20g%C3%A9n%C3%A9ral

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

[An] item not reported in the body of the financial statements as a liability but possibly requiring future payment or services.  2, record 4, English, - off%2Dbalance%20sheet%20liability

Record number: 4, Textual support number: 1 OBS

Off-balance sheet liabilities include litigation, guarantees of future performance and renegotiation of claims under a government contract.  2, record 4, English, - off%2Dbalance%20sheet%20liability

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Engagement qui n’est pas présenté comme passif dans le bilan, même s’il est susceptible d’entraîner un règlement futur de la part de l’entité, par exemple une garantie ou caution donnée ou un effet circulant sous l’endos de l’entité.  1, record 4, French, - engagement%20donn%C3%A9

Record number: 4, Textual support number: 1 CONT

Un engagement hors bilan constitue généralement pour l’entité un passif éventuel ou potentiel représentant l’obligation qu’aurait l’entité envers le tiers en cas d’exécution de l’engagement.  1, record 4, French, - engagement%20donn%C3%A9

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

[An] item representing a resource of the entity or something expected to have future economic benefit … not shown on the balance sheet.  2, record 5, English, - off%2Dbalance%20sheet%20asset

Record number: 5, Textual support number: 1 OBS

[Off-balance sheet assets] include a tax loss carryforward benefit, a purchase contract for an item at a price significantly less than the going rate, anticipated rebates, and a contingent asset(as when the entity may receive a payment if a certain event occurs).  2, record 5, English, - off%2Dbalance%20sheet%20asset

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Droit qui n’est pas présenté comme actif dans le bilan, même s’il est susceptible de procurer à l’entité des avantages économiques futurs, par exemple une garantie ou caution reçue, un contrat d’approvisionnement aux conditions fort avantageuses et une économie d’impôts découlant du report en avant de pertes fiscales dont la réalisation est plus improbable que probable.  1, record 5, French, - droit%20hors%20bilan

Record number: 5, Textual support number: 1 CONT

Un droit hors bilan constitue généralement un actif éventuel ou potentiel pour l'entité, c'est-à-dire un droit de créance que l'entité pourrait détenir sur le tiers en cas d'exécution de l'engagement ou de réalisation du droit.  1, record 5, French, - droit%20hors%20bilan

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The price assigned to an item for which the price is missing in a particular period.  3, record 6, English, - imputed%20price

Record number: 6, Textual support number: 1 CONT

The term ‘‘imputed price’’ may also refer to the price assigned to an item that is not sold on the market, such as a good or service produced for own consumption, including housing services produced by owner occupiers, or one received as payment in kind or as a free transfer from a government or non-profit institution.  3, record 6, English, - imputed%20price

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

Fee free features... No fee for traveler's checks, money orders, official checks, or stop payment requests... No per check, per item, or assisted transaction fees.  2, record 7, English, - assisted%20transaction%20fee

Record number: 7, Textual support number: 1 OBS

Assisted transactions include cheques, in-branch withdrawals and funds transfer requiring the services of a bank employee.  3, record 7, English, - assisted%20transaction%20fee

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Aucuns frais d'opération assistée ou d'opération en libre-service ou électronique ne sont facturés si le solde de clôture quotidien moyen pour le cycle mensuel est égal à 1 200 $, le calcul étant fait la veille de la fin du cycle mensuel [...]  1, record 7, French, - frais%20d%27op%C3%A9ration%20assist%C3%A9e

Record number: 7, Textual support number: 1 OBS

Les opérations assistées comprennent les chèques, les retraits et les virements en succursale qui demandent les services d'un employé de banque.  2, record 7, French, - frais%20d%27op%C3%A9ration%20assist%C3%A9e

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Larger companies, particularly publicly held corporations, are required to use the accrual basis of accounting. From the accrual accounting perspective, the purpose of the expenditure determines whether or not the expenditure is an expense at the time of payment. For example, if a business expends cash for office supplies, no expense occurs until the office supplies are used in business operations. The spending of cash is not the "critical event". Thus, when a business buys postage stamps, it has purchased an "asset", that is, an item that has a future potential to benefit the company. If the stamps are used to mail an invoice to a customer or supplier, then the "expense" occurs because the stamp(asset) has no further benefit for the company.  3, record 8, English, - accrual%20accounting%20perspective

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

This option will distribute the payment to the oldest open items. Any balance of the incoming payment is applied(not cleared) against the last open item(i. e. partial payment).  1, record 9, English, - distribution%20by%20age

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

Cette option répartit le paiement sur les postes non soldés les plus anciens. Tout solde d'encaissement est appliqué (non rapproché) au dernier poste non soldé (p. ex. paiement partiel).  1, record 9, French, - r%C3%A9partition%20chronologique

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

This list is made up of items identified as "Exceptions" that can be blocked for payment by selecting the appropriate "Payment block". If it is identified as an exception because of an invalid payment method, the item(s) can be reallocated and included in the payment run by selecting the "REALLOCATE" button and correcting the payment or bank. Changes made within the exception list do not alter the source documents. The system for example does not allow the user at this stage to change the amount of the source invoice or the coding items.  1, record 10, English, - exception%20list

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Cette liste comprend les postes désignés comme étant des « exceptions » dont le paiement pourra être bloqué en sélectionnant le « bloc paiement » approprié. Si le paiement visé est indiqué comme exception du fait d'une méthode de paiement non valide, le poste pourra être réaffecté et inclus dans un cycle de paiement en choisissant l'icône RÉAFFECTER et en corrigeant le paiement ou la banque. Les modifications apportées à la liste d'exceptions ne modifient pas les documents source. Par exemple, le système ne permet pas à l'utilisateur de changer à ce moment-ci le montant de la facture source ou les éléments de codage.  1, record 10, French, - liste%20d%27exceptions

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Indicator that allows you(by entering a payment block) to block an account or individual items for payment, and is placed in the customer or vendor's master record or in the line item.  1, record 11, English, - payment%20block

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Indicateur qui permet (en entrant un blocage au paiement) de bloquer un compte ou des postes individuels pour paiement, qui se trouve dans la fiche article du client ou du fournisseur ou encore dans le poste individuel.  1, record 11, French, - blocage%20au%20paiement

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

These are items identified as "Exceptions" that, at the document level, can be blocked for payment by selecting the appropriate "Payment block". If the payment in question is identified as an exception because of an invalid payment method, the item(s) can be reallocated and included in the payment run by selecting the "REALLOCATE" button and correcting the payment or bank.(Transaction 4 : Editing Proposals)  1, record 12, English, - blocked%20item

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Postes qualifiés « d'exception » dont le paiement peut être bloqué, sur la pièce, en sélectionnant le « bloc paiement » approprié. Si le paiement visé est indiqué comme exception du fait d'une méthode de paiement non valide, le poste pourra être réaffecté et inclus dans un cycle de paiement en choisissant l'icône RÉAFFECTER et en corrigeant le paiement ou la banque. (Transaction 4 : Modifier les propositions.)  1, record 12, French, - poste%20bloqu%C3%A9

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

This selection can be used to reset an item to open status and not reverse the posting. Select this option to reset the application of the incoming payment to the customer.  1, record 13, English, - only%20resetting

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

On choisit ce bouton pour réinitialiser un poste au statut non soldé et non pour annuler l'écriture. Sélectionnez cette option pour réinitialiser l'application d'encaissement au compte.  1, record 13, French, - Annul%2E%20uniquement

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

An option that can be used to reverse the posting and reset the item to open status.  1, record 14, English, - reset%20an%20open%20item

Record number: 14, Textual support number: 1 OBS

Once a cleared document has been reset, an incoming payment can be correctly matched with the appropriate open item via the account clear function.  1, record 14, English, - reset%20an%20open%20item

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Option qui peut servir à annuler l'écriture et à redonner au poste le statut non soldé.  1, record 14, French, - r%C3%A9initialisation%20d%27un%20poste%20non%20sold%C3%A9

Record number: 14, Textual support number: 1 OBS

Après la réinitialisation d'une pièce rapprochée, un encaissement peut être rapproché correctement au bon poste non sodé au moyen d'une fonction de rapprochement de compte.  1, record 14, French, - r%C3%A9initialisation%20d%27un%20poste%20non%20sold%C3%A9

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

A payment item which is not accepted by a clearing centre.  1, record 15, English, - non%2Dclearing%20item

Record 15,  Textual support,  French

Record 15,  Textual support,  Spanish