TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
LONG-TERM LIABILITY [2 records]
Record 1 - internal organization data 2016-03-07
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- long-term liability
1, record 1, English, long%2Dterm%20liability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- fixed liability 1, record 1, English, fixed%20liability
correct
- non-current liability 2, record 1, English, non%2Dcurrent%20liability
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An obligation which will not become due within a relatively short period, usually a year. 3, record 1, English, - long%2Dterm%20liability
Record number: 1, Textual support number: 1 OBS
non-current liability: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 1, English, - long%2Dterm%20liability
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- obligation à long terme
1, record 1, French, obligation%20%C3%A0%20long%20terme
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- élément de passif à long terme 1, record 1, French, %C3%A9l%C3%A9ment%20de%20passif%20%C3%A0%20long%20terme
correct, masculine noun
- passif à long terme 1, record 1, French, passif%20%C3%A0%20long%20terme
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Obligation dont l'échéance se situe généralement au delà de l'année qui vient. 1, record 1, French, - obligation%20%C3%A0%20long%20terme
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- pasivo no circulante
1, record 1, Spanish, pasivo%20no%20circulante
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Elemento del pasivo que tiene el vencimiento con fecha posterior al año en curso. Normalmente es una deuda financiera, ya que las comerciales suelen ser a corto plazo. 1, record 1, Spanish, - pasivo%20no%20circulante
Record number: 1, Textual support number: 1 OBS
pasivo no circulante: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - pasivo%20no%20circulante
Record 2 - internal organization data 2009-04-20
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- long-term liabilities
1, record 2, English, long%2Dterm%20liabilities
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- fixed liabilities 2, record 2, English, fixed%20liabilities
correct, plural
- non-current liabilities 3, record 2, English, non%2Dcurrent%20liabilities
plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A category of debts on a company's balance sheet that do not need to be repaid during that upcoming twelve months, but that instead need to be repaid in a year or more. 4, record 2, English, - long%2Dterm%20liabilities
Record 2, Key term(s)
- long-term liability
- non current liabilities
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- passif à long terme
1, record 2, French, passif%20%C3%A0%20long%20terme
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- passifs à long terme 2, record 2, French, passifs%20%C3%A0%20long%20terme
correct, see observation, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Rubrique du bilan sous laquelle sont regroupées les obligations à long terme d'une entité. 3, record 2, French, - passif%20%C3%A0%20long%20terme
Record number: 2, Textual support number: 1 OBS
L'emploi du mot «passif» au singulier comme collectif pour désigner l'ensemble des obilgations qui incombent à l'entité est en usage depuis fort longtemps, alors que l'emploi du mot «passifs» au pluriel pour désigner des éléments ou un regroupement d'éléments de cet ensemble est plus récent et de plus en plus répandu. 3, record 2, French, - passif%20%C3%A0%20long%20terme
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- pasivo no exigible
1, record 2, Spanish, pasivo%20no%20exigible
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- pasivo a largo plazo 2, record 2, Spanish, pasivo%20a%20largo%20plazo
correct, masculine noun
- pasivo exigible a largo plazo 3, record 2, Spanish, pasivo%20exigible%20a%20largo%20plazo
masculine noun
Record 2, Textual support, Spanish
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