TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUED ASSET [1 record]
Record 1 - internal organization data 2011-01-21
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- accrued asset
1, record 1, English, accrued%20asset
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A claim against another party, that is increasing with the passage of time or the rendering of service but is not yet enforceable. 2, record 1, English, - accrued%20asset
Record number: 1, Textual support number: 1 OBS
[An accrued asset] arises from the sale of services (including the use of money) that at the date of accounting have been only partly performed, are not yet billable and have not been paid for. 2, record 1, English, - accrued%20asset
Record 1, Key term(s)
- accrued assets
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- produit à recevoir
1, record 1, French, produit%20%C3%A0%20recevoir
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Droit à l'obtention future d'une somme d'argent (par exemple des intérêts à recevoir) ou d'autre bien, qu'une entité acquiert avec le passage du temps ou au fur et à mesure qu'elle fournit un service. 2, record 1, French, - produit%20%C3%A0%20recevoir
Record number: 1, Textual support number: 1 OBS
Bien que [le droit à recevoir] ne puisse pas encore être exercé, il constitue un élément d'actif et il est comptabilisé en fin d'exercice même s'il n'a pas encore donné lieu à une rentrée de fonds. 2, record 1, French, - produit%20%C3%A0%20recevoir
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- activo devengado
1, record 1, Spanish, activo%20devengado
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- activo acumulado 2, record 1, Spanish, activo%20acumulado
correct, masculine noun
Record 1, Textual support, Spanish
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