TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CARRY FORWARD [9 records]

Record 1 2007-06-29

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité

Spanish

Campo(s) temático(s)
  • Contabilidad
Save record 1

Record 2 2007-06-29

English

Subject field(s)
  • Financial Accounting
DEF

Declaring an item of expense as minimal until a later time period when revenue is received.

French

Domaine(s)
  • Comptabilité générale
DEF

Action de constater prospectivement un produit, une charge, un profit ou une perte dans l'état des résultats (ou compte de résultat) d'un certain nombre d'exercices à venir.

Key term(s)
  • report à la nouvelle année
  • report au nouvel exercice

Spanish

Campo(s) temático(s)
  • Contabilidad general
CONT

Traslado de pérdidas a ejercicios futuros.

Save record 2

Record 3 2003-03-18

English

Subject field(s)
  • Textile Industries
  • Foreign Trade
  • General Vocabulary

French

Domaine(s)
  • Industries du textile
  • Commerce extérieur
  • Vocabulaire général

Spanish

Save record 3

Record 4 1998-09-28

English

Subject field(s)
  • Financial Accounting
DEF

The amount ... deferred ...

OBS

to carry forward: To defer the classification of an item of revenue or expense as nominal until such time as the revenue is earned, or the benefit is received from the expenditure; during the interval it appears on a balance sheet as deferred revenue or prepaid expense.

French

Domaine(s)
  • Comptabilité générale
DEF

Partie du bénéfice d'un exercice qui n'est pas distribuée et qui sera ajoutée au bénéfice suivant.

Spanish

Save record 4

Record 5 1998-08-20

English

Subject field(s)
  • Financial Accounting
DEF

[The act of transferring] the balance of an account from one ledger to another, from a temporary account to a permanent account, or from one period to the period immediately succeeding.

CONT

[The difference] is due primarily to planned carry forwards of some $97 million to support the major re-engineering initiatives [of Revenue Canada] in 1997-98.

French

Domaine(s)
  • Comptabilité générale
DEF

Action de virer le solde d'un compte d'un livre à un autre, d'un compte de résultats à un compte de bilan, ou encore de le reporter d'un exercice à l'exercice suivant.

CONT

La différence [...] est principalement attribuable à un report prévu de quelque 97 millions de dollars devant servir à appuyer [...] les grandes initiatives de restructuration [de Revenu Canada] en 1997-1998.

Spanish

Save record 5

Record 6 1998-02-16

English

Subject field(s)
  • Financial Accounting
DEF

[The act of transferring] the total of a column of figures to another column or to another page, especially where a column or a page has been filled with entries or postings.

French

Domaine(s)
  • Comptabilité générale
DEF

Action de reporter le total d'une colonne de chiffres à une nouvelle colonne ou à une nouvelle page.

Spanish

Save record 6

Record 7 1994-11-21

English

Subject field(s)
  • Textile Industries
  • Foreign Trade
  • General Vocabulary

French

Domaine(s)
  • Industries du textile
  • Commerce extérieur
  • Vocabulaire général

Spanish

Save record 7

Record 8 1990-05-03

English

Subject field(s)
  • Employment Benefits
  • Annuities (Insurance)
OBS

The English term and its French equivalent were extracted from documents on the proposed legislation and regulations implementing the new systems of tax assistance for retirement saving (December 1989).

French

Domaine(s)
  • Avantages sociaux
  • Rentes (Assurances)

Spanish

Save record 8

Record 9 1984-06-13

English

Subject field(s)
  • Working Practices and Conditions
CONT

Changes in the number of days worked in a week, the accumulation of hours, or the carryover of hours to another week are not part of this definition (of flexitime).

French

Domaine(s)
  • Régimes et conditions de travail
DEF

Nombre d'heures positif ou négatif qui s'ajoute au temps de présence moyen hebdomadaire mensuel ou plus, que le salarié doit effectuer; on dit alors qu'il a un crédit ou un débit d'heures dont il peut disposer ou qu'il peut compléter dans une période donnée.

Spanish

Save record 9

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