TERMIUM Plus®

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

DIRECT EVALUATION [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-07-27

English

Subject field(s)
  • Medical and Surgical Equipment
  • Bioengineering
  • Blood
OBS

Term(s) taken from a Canadian laboratory-equipment company's catalogue.

French

Domaine(s)
  • Équipement médico-chirurgical
  • Technique biologique
  • Sang
OBS

Terme(s) tiré(s) du catalogue d'une compagnie canadienne d'équipement de laboratoire.

Spanish

Save record 1

Record 2 1999-02-09

English

Subject field(s)
  • Taxation
DEF

Fiscal procedure that consists in calculating the actual and individual return of an activity and deducting actual expenses, as opposed to objective evaluation.

OBS

direct evaluation: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Fiscalité
DEF

Procédé fiscal qui consiste à obtenir le rendement réel et individualisé d'une activité en déduisant les frais réels des recettes réelles, par opposition à l'estimation objective.

OBS

imposition selon le régime du bénéfice réel : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Procedimiento tributario que consiste en obtener el rendimiento real e individualizado de una actividad deduciendo los gastos reales de los ingresos reales, por contraposición a la estimación objetiva singular.

OBS

estimación directa: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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