TERMIUM Plus®

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

EXPENSE [10 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-08-26

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

The income statement consists of revenues (money received from the sale of products and services, before expenses are taken out, also known as the "top line") and expenses, along with the resulting net income or loss over a period of time due to earning activities. Net income (the "bottom line") is the result after all revenues and expenses have been accounted for.

Key term(s)
  • expense

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Composante de l'état des résultats (ou compte de résultat) représentant les diminutions des ressources économiques, sous forme de sorties ou de diminutions d'actifs ou de constitutions de passifs, qui résultent des activités courantes ordinaires de l'entité menées en vue de la génération de produits ou de la prestation de services.

Key term(s)
  • charge

Spanish

Save record 1

Record 2 2008-12-05

English

Subject field(s)
  • Taxation
DEF

The amount incurred to sell a capital property.

French

Domaine(s)
  • Fiscalité
DEF

Frais que la vente d'une immobilisation occasionne.

OBS

Plutôt que «débours ou dépense».

OBS

Source : Cinquième supplément des Lois révisées des Lois du Canada (1985) constitué de la Loi de l'impôt sur le revenu et des Règles concernant l'application de l'impôt sur le revenu entrant en vigueur le 1er mars 1994.

Spanish

Save record 2

Record 3 2003-12-04

English

Subject field(s)
  • Government Accounting
DEF

All charges which enter into the calculation of the annual deficit or surplus of the Government. They include the cost of goods used in the operations, the amortization of tangible capital assets for the current year, the services provided, the transfer payments, and the internal expenses.

OBS

expenses: term used in the federal government sectors where full accrual accounting is practiced.

Key term(s)
  • expense

French

Domaine(s)
  • Comptabilité publique
DEF

Toutes les imputations qui entrent dans le calcul du déficit ou de l'excédent annuel de l'État. Ces imputations comprennent le coût des biens utilisés dans les opérations, l'amortissement des immobilisations corporelles de l'exercice, les services reçus, les paiements de transfert, ainsi que les charges internes.

OBS

charges : terme utilisé dans les secteurs du gouvernement fédéral où se pratique la comptabilité d'exercice intégrale.

Key term(s)
  • charge

Spanish

Save record 3

Record 4 2003-09-16

English

Subject field(s)
  • Financial Accounting
DEF

To charge an expenditure against income when the expenditure occurs.

French

Domaine(s)
  • Comptabilité générale
DEF

Porter une dépense dans les charges de l'exercice soit par «affectation», soit par «dotation».

Spanish

Save record 4

Record 5 2001-02-06

English

Subject field(s)
  • Insurance
OBS

Usually used in the plural form.

Key term(s)
  • expense

French

Domaine(s)
  • Assurances
OBS

Terme habituellement utilisé au pluriel.

Key term(s)
  • charge

Spanish

Campo(s) temático(s)
  • Seguros
DEF

Costes adicionales que gravan la prima de un contrato de seguro.

OBS

Suele utilizarse en plural.

Key term(s)
  • carga
Save record 5

Record 6 2000-06-02

English

Subject field(s)
  • Rules of Court
OBS

usually used in the plural.

Key term(s)
  • expense

French

Domaine(s)
  • Règles de procédure
OBS

pluriels d'usage.

Key term(s)
  • indemnité
  • indemnité et dépense

Spanish

Save record 6

Record 7 2000-03-24

English

Subject field(s)
  • Practice and Procedural Law

French

Domaine(s)
  • Droit judiciaire

Spanish

Save record 7

Record 8 2000-03-24

English

Subject field(s)
  • Practice and Procedural Law
Key term(s)
  • expenses

French

Domaine(s)
  • Droit judiciaire

Spanish

Save record 8

Record 9 1995-02-09

English

Subject field(s)
  • General Vocabulary
CONT

High tenacity viscose rayon ... Unfortunately, the increased tenacity had been attained at the expense of the extensibility, which was 7 per cent dry, and 8 per cent wet.

French

Domaine(s)
  • Vocabulaire général

Spanish

Save record 9

Record 10 1986-07-04

English

Subject field(s)
  • Translation
  • Language Problems

French

Domaine(s)
  • Traduction
  • Problèmes de langue
OBS

coalitions

Spanish

Save record 10

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