TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A report of transactions between debtor and creditor, usually prepared by the creditor and concluding with the open or unpaid balance, if any.  2, record 1, English, - statement%20of%20account

Record number: 1, Textual support number: 1 OBS

accounting statement: term used by Canada Revenue Agency.  3, record 1, English, - statement%20of%20account

Record number: 1, Textual support number: 2 OBS

Examples: a monthly bill from a retail store to a customer; a bank statement (here prepared by the debtor).  2, record 1, English, - statement%20of%20account

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Document destiné à une personne ou à une entité sur lequel figure la transcription des mouvements enregistrés dans un compte, de manière à faire ressortir son solde.  2, record 1, French, - relev%C3%A9%20de%20compte

Record number: 1, Textual support number: 1 OBS

relevé de compte; état de compte : termes utilisés par l'Agence du revenu du Canada.  3, record 1, French, - relev%C3%A9%20de%20compte

Record number: 1, Textual support number: 1 CONT

Par exemple, dans le cas du relevé de compte établi par le fournisseur, ce document contient une liste récapitulative des achats de la période et des sommes recouvrées, ainsi que toutes les autres écritures qui ont pu être portées au compte du client au cours de la période en question.  2, record 1, French, - relev%C3%A9%20de%20compte

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Informe de las transacciones entre un deudor y un acreedor, preparado generalmente por el acreedor, y que concluye con el saldo abierto o no pagado, si lo hay.  1, record 1, Spanish, - estado%20de%20cuenta

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Any pension, or balance of pension, whether unpaid or held in trust by the Commission or the Department, due to a deceased pensioner at the time of his death... does not form part of the estate of such deceased pensioner. [Pension Act]  2, record 2, English, - balance%20of%20pension

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Toute pension ou tout reliquat de pension, impayé ou détenu en fiducie par la Commission ou par le ministère, dû à un pensionné défunt, lors de son décès, (...) ne fait pas partie de la succession dudit pensionné défunt. [Loi sur les pensions]  2, record 2, French, - reliquat%20de%20pension

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The cardholder, upon transfer from the division or termination of employment in the department, returns the acquisition card(s) to the departmental coordinator or delegate for immediate cancellation and action to determine and pay the outstanding balance of the account(s).  4, record 3, English, - outstanding%20balance

Record number: 3, Textual support number: 2 CONT

To collect ... outstanding balances resulting from assessment or reassessment of both income and [goods and services tax] amounts ...  5, record 3, English, - outstanding%20balance

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

S'il est muté ou quitte le ministère, le détenteur remet la carte d'achat au coordonnateur ministériel (ou à son remplaçant) pour que ce dernier l'annule immédiatement et fasse le nécessaire pour régler le solde impayé.  2, record 3, French, - solde%20impay%C3%A9

Record number: 3, Textual support number: 2 CONT

Percevoir [...] les soldes impayés résultant de la nouvelle cotisation de revenus et de la [taxe sur les produits et services].  3, record 3, French, - solde%20impay%C3%A9

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

Parte de una deuda que no ha sido cubierta. El saldo insoluto contiene el saldo vencido, sin embargo, saldo insoluto no implica vencimiento, sino solamente un saldo que permanece deudor.  2, record 3, Spanish, - saldo%20pendiente

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A part payment on the purchase price of property which has been sold under an agreement that the unpaid balance of the purchase price shall be paid on specified future dates; also applies to a part payment on a debt, e. g., a note or tax assessment.("The Arnold Encyclopedia of Real Estate", 1978, p. 43).  1, record 4, English, - instalment

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

versement : 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 4, French, - versement

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A file of source documents serving as a subsidiary ledger.  3, record 5, English, - open%20item%20file

Record number: 5, Textual support number: 1 OBS

The aggregate of amounts shown on the individual documents equals the control account balance, e. g., a file of unpaid sales invoices serving as an accounts receivable ledger.  3, record 5, English, - open%20item%20file

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Fichier dans lequel on enregistre chacune des factures non encore réglées.  1, record 5, French, - fichier%20des%20factures%20impay%C3%A9es

Record number: 5, Textual support number: 1 OBS

Le total des montants figurant sur ces factures doit correspondre au solde du compte collectif correspondant, soit Clients ou Fournisseurs selon le cas.  1, record 5, French, - fichier%20des%20factures%20impay%C3%A9es

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

The unpaid balance of the debt outstanding in a cardholder's account that is made up of any combination of interest-bearing purchases and interest-bearing fees and cash advances.  2, record 6, English, - interest%2Dbearing%20balance

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Le solde du découvert sur le compte d'un titulaire, constitué des achats, des frais et des avances de fonds portant intérêt.  2, record 6, French, - solde%20portant%20int%C3%A9r%C3%AAt

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

You can only clear an open item, if you can match it to an offsetting item of the same amount. In other words, the balance of the items assigned to each other must equal zero. Open items represent transactions that are incomplete. For example, an unpaid invoice item is kept as an open item on the vendor account until it is paid. In clearing these items, the system assigns them a clearing document number and the date on which they were cleared. Invoices on a customer account, for example, would then be marked as paid, while items on a bank clearing account would be marked as cleared.  1, record 7, English, - clear

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

Il n'est possible de solder un compte non soldé que si vous pouvez faire correspondre un poste de contre-partie dans le même compte. Autrement dit, le solde des postes attribués à chaque compte doit être nul. Les postes non soldés représentent des transactions incomplètes. Par exemple, un poste de facture non réglé garde le statut de poste non soldé dans le compte fournisseur jusqu'à son règlement. En rapprochant ces postes, le système leur attribue un numéro de rapprochement de pièce et une date de rapprochement. Les factures dans un compte client, par exemple, porteront la marque Payé, alors que les postes dans un compte bancaire de virement interne porteront la marque Rapproché.  1, record 7, French, - rapprocher

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

The sale by a business of its book debts to a factoring company, who will pay the business the face value of the total of the invoices, less a discount which will take into consideration: the fee, interest rates appertaining at the time, risk of non-payment, etc. The seller of the invoices will do so in order to improve his cash flow. The factoring company, will not necessarily offer any other service, such as guarantee of bad debts, sales ledger accounting, etc. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 8, English, - invoice%20discounting

Record number: 8, Textual support number: 1 CONT

Invoice discounting is a working capital facility which provides immediate finance(prepayment) of up to 80% of funds tied up in unpaid debtor invoices, the balance is paid(less costs) as the debtor collections are received. In short invoice discounting is an acceleration of cash flow.  3, record 8, English, - invoice%20discounting

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

The annual payment that will repay a loan of 1 currency unit in x years with compound interest on the unpaid balance. The reciprocal of the present worth of an annuity factor. Generally obtained from a set of compounding and discounting tables. This factor permits calculating the equal installments necessary to repay(amortize) a loan over a given period at a stated interest rate. The total payment is a varying combination of both interest and repayment(amortization) of principal.  2, record 9, English, - capital%20recovery%20factor

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Es el pago anual que reembolsará un préstamo de una unidad monetaria en x años, con interés compuesto sobre el saldo impagado. Es el recíproco del valor actual de una anualidad constante. Se obtiene, en general, de un conjunto de tablas de interés compuesto y de descuento. Este factor permite calcular los pagos iguales necesarios para reembolsar (amortizar) un préstamo en el curso de un período determinado a una tasa fija de interés. El pago total es una combinación variada de interés y reembolso (amortización) del principal.  1, record 9, Spanish, - factor%20de%20recuperaci%C3%B3n%20del%20capital

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

The balance of a statement prepared under the Open Item system will represent the total of those amounts which at the end of the current month remain unpaid.  1, record 10, English, - open%20item%20system

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Tel qu'indiqué ci-dessus, le solde d'un relevé préparé sous le système de conciliation des comptes par cartes perforées représentera le total des montants qui, à la fin du mois courant, demeurera impayé.  1, record 10, French, - syst%C3%A8me%20de%20conciliation%20des%20comptes%20par%20cartes%20perfor%C3%A9es

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish