TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DISCLOSED AGAINST [1 record]
Record 1 - internal organization data 1995-02-08
Record 1, English
Record 1, Subject field(s)
- Accounting
- Translation (General)
Record 1, Main entry term, English
- disclose against
1, record 1, English, disclose%20against
correct, verb
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
If a system of allocation such as a standard cost system with predetermined rates is used, the amounts charged to activities during a month may be greater than or less than the expenditures charged to the suspense activity account in the same month. As a result, there may be a residual balance remaining in the suspense activity account at the end of each month during the year. These balances will be disclosed against the suspense activity account in the month and year-to-date columns of the monthly reports until allocated to the relevant activities. 1, record 1, English, - disclose%20against
Record 1, Key term(s)
- disclosed against
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Traduction (Généralités)
Record 1, Main entry term, French
- présenter en regard de
1, record 1, French, pr%C3%A9senter%20en%20regard%20de
correct, verb
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Si la méthode de répartition utilisée est la méthode du prix de revient standard (qui repose sur des taux prédéterminés), les sommes imputées aux activités pendant un mois donné peuvent être supérieures ou inférieures à celles imputées aux comptes d'attente pendant le mois en question. Par conséquent, le compte d'attente peut afficher un solde à la fin du mois, et ce, chaque mois de l'année. Ces soldes seront présentés en regard du compte d'activité dans les colonnes des rapports mensuels qui sont destinées au total du mois et au cumul annuel, jusqu'à ce qu'ils aient été répartis entre les activités pertinentes. 1, record 1, French, - pr%C3%A9senter%20en%20regard%20de
Record 1, Key term(s)
- présenté en regard de
Record 1, Spanish
Record 1, Textual support, Spanish
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