TERMIUM Plus®
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MODIFIED CASH BASIS ACCOUNTING [1 record]
Record 1 - internal organization data 2008-06-09
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- modified cash basis of accounting
1, record 1, English, modified%20cash%20basis%20of%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- modified cash accounting 2, record 1, English, modified%20cash%20accounting
correct
- modified cash basis 1, record 1, English, modified%20cash%20basis
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A hybrid system in which revenues are recognized when received in cash and expenditures, on the accrual basis. 3, record 1, English, - modified%20cash%20basis%20of%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- comptabilité de caisse modifiée
1, record 1, French, comptabilit%C3%A9%20de%20caisse%20modifi%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabilité de trésorerie modifiée 2, record 1, French, comptabilit%C3%A9%20de%20tr%C3%A9sorerie%20modifi%C3%A9e
correct, feminine noun
- méthode de la comptabilité de caisse modifiée 2, record 1, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20de%20caisse%20modifi%C3%A9e
correct, feminine noun
- méthode de la comptabilité de trésorerie modifiée 2, record 1, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20de%20tr%C3%A9sorerie%20modifi%C3%A9e
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode hybride de comptabilité se situant entre la comptabilité de trésorerie stricte et la comptabilité d'exercice, dans laquelle les produits sont constatés au moment où ils font l'objet d'un encaissement, alors que les charges sont généralement constatées selon les règles de la comptabilité d'exercice, c'est-à-dire lorsqu'elles sont engagées, et les dépenses en immobilisations sont généralement portées à l'actif pour faire ensuite l'objet d'un amortissement sur la durée de vie utile des biens. 3, record 1, French, - comptabilit%C3%A9%20de%20caisse%20modifi%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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