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Consult the Government of Canada’s terminology data bank.

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In which subject field?

PAYABLE [100 records]

Filter results by subject field Alphabetical list of terms

Record 1 - internal organization data 2026-01-08

Record 1, English

Record 1, Subject field(s)

Finance
Accounting

payable 1, record 1, English, payable
correct, adjective

Record 1, French

Record 1, Domaine(s)

Finances
Comptabilité

payable 1, record 1, French, payable
correct

à payer 2, record 1, French, %C3%A0%20payer
correct

Record number: 1, Textual support number: 1 DEF

Se dit de ce qui doit être payé ou de ce qui peut être réclamé immédiatement. 2, record 1, French, - payable

Record number: 1, Textual support number: 1 OBS

On dit d'une somme qu'elle est payable à l'avance, d'une marchandise ou d'un produit qu'il est payable à la commande, comptant ou à la livraison, et d'un effet de commerce qu'il est payable à l'échéance, payable à vue, payable sur demande, payable au porteur ou payable à 30 jours. Utilisé comme substantif, le terme exigible désigne les comptes du bilan regroupant les dettes dont les créanciers peuvent réclamer le paiement immédiatement ou à courte échéance. 2, record 1, French, - payable

Record number: 1, Textual support number: 2 OBS

Payable et exigible ne sont pas toujours synonymes. Une source payable n'est pas toujours immédiatement exigible. 3, record 1, French, - payable

Record 1, Spanish

Record 1, Campo(s) temático(s)

Finanzas
Contabilidad

pagadero 1, record 1, Spanish, pagadero
correct

pagable 1, record 1, Spanish, pagable
correct

Save record 1

Record 2 - internal organization data 2026-01-08

Record 2, English

Record 2, Subject field(s)

Negotiable Instruments (Commercial Law)
Banking
Foreign Trade
Accounting

sight draft 1, record 2, English, sight%20draft
correct

sight bill of exchange 2, record 2, English, sight%20bill%20of%20exchange
correct

Record number: 2, Textual support number: 1 DEF

An instrument payable at sight or upon presentation. 3, record 2, English, - sight%20draft

Record 2, Key term(s)

bill payable at sight

Record 2, French

Record 2, Domaine(s)

Effets de commerce (Droit)
Banque
Commerce extérieur
Comptabilité

traite à vue 1, record 2, French, traite%20%C3%A0%20vue
correct, feminine noun

traite à demande 2, record 2, French, traite%20%C3%A0%20demande
correct, feminine noun
lettre de change à vue 3, record 2, French, lettre%20de%20change%20%C3%A0%20vue
correct, feminine noun

Record number: 2, Textual support number: 1 DEF

Effet de commerce payable par le tiré, sur présentation (compte tenu du délai de grâce accordé par la loi au Canada). 4, record 2, French, - traite%20%C3%A0%20vue

Record 2, Key term(s)

effet payable à vue
effet à vue

Record 2, Spanish

Record 2, Campo(s) temático(s)

Instrumentos negociables (Derecho mercantil)
Operaciones bancarias
Comercio exterior
Contabilidad

giro a la vista 1, record 2, Spanish, giro%20a%20la%20vista
correct, masculine noun

letra a la vista 2, record 2, Spanish, letra%20a%20la%20vista
correct, feminine noun

Record number: 2, Textual support number: 1 DEF

Giro pagadero por el librado a la vista o a presentación. 3, record 2, Spanish, - giro%20a%20la%20vista

Save record 2

Record 3 - internal organization data 2026-01-08

Record 3, English

Record 3, Subject field(s)

Accounting
Foreign Trade
Finance

due and payable 1, record 3, English, due%20and%20payable
correct

Record 3, French

Record 3, Domaine(s)

Comptabilité
Commerce extérieur
Finances

dû et exigible 1, record 3, French, d%C3%BB%20et%20exigible

échu et exigible 2, record 3, French, %C3%A9chu%20et%20exigible

Record 3, Spanish

Record 3, Campo(s) temático(s)

Contabilidad
Comercio exterior
Finanzas

vencido y pagadero 1, record 3, Spanish, vencido%20y%20pagadero
correct

Save record 3

Record 4 - internal organization data 2026-01-08

Record 4, English

Record 4, Subject field(s)

Negotiable Instruments (Commercial Law)
Foreign Trade
Government Accounting

payable on demand 1, record 4, English, payable%20on%20demand
correct, adjective

payable on presentation 2, record 4, English, payable%20on%20presentation
correct
payable at sight 3, record 4, English, payable%20at%20sight
correct
due on demand 4, record 4, English, due%20on%20demand
correct

Record 4, French

Record 4, Domaine(s)

Effets de commerce (Droit)
Commerce extérieur
Comptabilité publique

payable sur demande 1, record 4, French, payable%20sur%20demande
correct

payable à présentation 2, record 4, French, payable%20%C3%A0%20pr%C3%A9sentation
correct
payable à demande 3, record 4, French, payable%20%C3%A0%20demande
correct
payable à vue 4, record 4, French, payable%20%C3%A0%20vue
correct, see observation
payable sur présentation 5, record 4, French, payable%20sur%20pr%C3%A9sentation
correct

Record number: 4, Textual support number: 1 DEF

Caractéristique d'un effet de commerce qui est payable au moment où le bénéficiaire l'exigera. 6, record 4, French, - payable%20sur%20demande

Record number: 4, Textual support number: 1 OBS

Au Canada, le terme «payable à vue» se dit des effets de commerce pour lesquels le débiteur jouit d'un délai de grâce de trois jours, ce qui n'est pas le cas pour les effets payables sur demande. 7, record 4, French, - payable%20sur%20demande

Record 4, Spanish

Record 4, Campo(s) temático(s)

Instrumentos negociables (Derecho mercantil)
Comercio exterior
Contabilidad pública

pagadero a presentación 1, record 4, Spanish, pagadero%20a%20presentaci%C3%B3n
correct

de cobro inmediato 1, record 4, Spanish, de%20cobro%20inmediato
correct
pagadero a la vista 2, record 4, Spanish, pagadero%20a%20la%20vista
correct
pagadero a su presentación 3, record 4, Spanish, pagadero%20a%20su%20presentaci%C3%B3n

Save record 4

Record 5 - internal organization data 2026-01-08

Record 5, English

Record 5, Subject field(s)

Financial Accounting
Taxation

amount payable 1, record 5, English, amount%20payable
correct

Record 5, French

Record 5, Domaine(s)

Comptabilité générale
Fiscalité

somme payable 1, record 5, French, somme%20payable
correct, feminine noun

Record 5, Spanish

Save record 5

Record 6 - internal organization data 2026-01-08

Record 6, English

Record 6, Subject field(s)

Financial Accounting
Taxation

taxes payable method 1, record 6, English, taxes%20payable%20method
correct

flow-through method 2, record 6, English, flow%2Dthrough%20method
correct
tax payable method 2, record 6, English, tax%20payable%20method
correct

Record number: 6, Textual support number: 1 DEF

[A method] used in accounting for income taxes where the provision for income taxes is the estimated amount that will actually be levied for the period regardless of any timing differences. 3, record 6, English, - taxes%20payable%20method

Record 6, French

Record 6, Domaine(s)

Comptabilité générale
Fiscalité

méthode des impôts exigibles 1, record 6, French, m%C3%A9thode%20des%20imp%C3%B4ts%20exigibles
correct, feminine noun

méthode de l'impôt exigible 2, record 6, French, m%C3%A9thode%20de%20l%27imp%C3%B4t%20exigible
correct, feminine noun

Record number: 6, Textual support number: 1 DEF

Méthode de comptabilisation des impôts sur les bénéfices qui consiste, dans un exercice donné, à comptabiliser en résultant uniquement les impôts ou économies d'impôts que l'entreprise aura effectivement à payer ou qu'elle pourra effectivement recouvrer pour cet exercice, même s'il existe des écarts temporaires entre le traitement comptable et le traitement fiscal. 1, record 6, French, - m%C3%A9thode%20des%20imp%C3%B4ts%20exigibles

Record 6, Spanish

Save record 6

Record 7 - internal organization data 2026-01-08

Record 7, English

Record 7, Subject field(s)

Social Security and Employment Insurance

wages or salary payable 1, record 7, English, wages%20or%20salary%20payable
correct

remuneration payable 2, record 7, English, remuneration%20payable
correct

Record number: 7, Textual support number: 1 CONT

11. (7) For the purposes of this section, "wages" means any form of remuneration payable for work performed by an individual ... 2, record 7, English, - wages%20or%20salary%20payable

Record 7, French

Record 7, Domaine(s)

Sécurité sociale et assurance-emploi

rémunération payable 1, record 7, French, r%C3%A9mun%C3%A9ration%20payable
correct, feminine noun

Record number: 7, Textual support number: 1 CONT

11.(7) Pour l'application du présent article, «salaire» s'entend de toute forme de rémunération payable à un individu en contrepartie de son travail [...] 2, record 7, French, - r%C3%A9mun%C3%A9ration%20payable

Record number: 7, Textual support number: 1 OBS

Rémunération payable : Règlement sur l'assurance-chômage, 1978 (avec modifications jusqu'au 1er mars 1991). 3, record 7, French, - r%C3%A9mun%C3%A9ration%20payable

Record number: 7, Textual support number: 2 OBS

Lexique de l'assurance-chômage, Emploi et Immigration Canada, 1992. 3, record 7, French, - r%C3%A9mun%C3%A9ration%20payable

Record 7, Spanish

Save record 7

Record 8 - internal organization data 2025-01-24

Record 8, English

Record 8, Subject field(s)

Government Accounting
Government Contracts

aggregate amount payable 1, record 8, English, aggregate%20amount%20payable
correct, noun

Record number: 8, Textual support number: 1 CONT

... the aggregate amount payable by the borrower ... shall not exceed the aggregate amount outstanding. 2, record 8, English, - aggregate%20amount%20payable

Record 8, French

Record 8, Domaine(s)

Comptabilité publique
Marchés publics

montant total payable 1, record 8, French, montant%20total%20payable
correct, masculine noun

somme totale payable 2, record 8, French, somme%20totale%20payable
correct, feminine noun

Record 8, Spanish

Record 8, Campo(s) temático(s)

Contabilidad pública
Contratos gubernamentales

suma total por pagar 1, record 8, Spanish, suma%20total%20por%20pagar
correct, feminine noun

Save record 8

Record 9 - external organization data 2022-12-16

Record 9, English

Record 9, Subject field(s)

Compartment - National Occupational Classification (NOC)

accounts payable analyst 1, record 9, English, accounts%20payable%20analyst
correct

Record 9, French

Record 9, Domaine(s)

Tiroir – Classification nationale des professions (CNP)

analyste de comptes fournisseurs 1, record 9, French, analyste%20de%20comptes%20fournisseurs
correct, masculine and feminine noun

Record 9, Spanish

Save record 9

Record 10 - external organization data 2022-12-16

Record 10, English

Record 10, Subject field(s)

Compartment - National Occupational Classification (NOC)

accounts payable supervisor 1, record 10, English, accounts%20payable%20supervisor
correct

Record 10, French

Record 10, Domaine(s)

Tiroir – Classification nationale des professions (CNP)

superviseur des comptes fournisseurs 1, record 10, French, superviseur%20des%20comptes%20fournisseurs
correct, masculine noun

superviseure des comptes fournisseurs 1, record 10, French, superviseure%20des%20comptes%20fournisseurs
correct, feminine noun

Record 10, Spanish

Save record 10

Record 11 - external organization data 2022-10-04

Record 11, English

Record 11, Subject field(s)

Compartment - National Occupational Classification (NOC)

accounts payable clerk 1, record 11, English, accounts%20payable%20clerk
correct

Record 11, French

Record 11, Domaine(s)

Tiroir – Classification nationale des professions (CNP)

commis aux comptes fournisseurs 1, record 11, French, commis%20aux%20comptes%20fournisseurs
correct, masculine and feminine noun

Record 11, Spanish

Save record 11

Record 12 - external organization data 2022-10-04

Record 12, English

Record 12, Subject field(s)

Compartment - National Occupational Classification (NOC)

accounts payable and receivable clerk 1, record 12, English, accounts%20payable%20and%20receivable%20clerk
correct

Record 12, French

Record 12, Domaine(s)

Tiroir – Classification nationale des professions (CNP)

commis aux comptes fournisseurs et aux comptes clients 1, record 12, French, commis%20aux%20comptes%20fournisseurs%20et%20aux%20comptes%20clients
correct, masculine and feminine noun

Record 12, Spanish

Save record 12

Record 13 - external organization data 2022-03-22

Record 13, English

Record 13, Subject field(s)

Compartment - Royal Canadian Mounted Police (RCMP)

Accounts Payable Unit 1, record 13, English, Accounts%20Payable%20Unit

Record 13, French

Record 13, Domaine(s)

Tiroir - Gendarmerie royale du Canada (GRC)

Groupe des comptes créditeurs 1, record 13, French, Groupe%20des%20comptes%20cr%C3%A9diteurs
masculine noun

Record 13, Spanish

Save record 13

Record 14 - external organization data 2022-03-22

Record 14, English

Record 14, Subject field(s)

Compartment - Royal Canadian Mounted Police (RCMP)

Accounts Payable Section 1, record 14, English, Accounts%20Payable%20Section

Record 14, French

Record 14, Domaine(s)

Tiroir - Gendarmerie royale du Canada (GRC)

Section des comptes créditeurs 1, record 14, French, Section%20des%20comptes%20cr%C3%A9diteurs
feminine noun

Record 14, Spanish

Save record 14

Record 15 - external organization data 2020-01-10

Record 15, English

Record 15, Subject field(s)

Compartment - Royal Canadian Mounted Police (RCMP)

Accounts Payable Supervisor 1, record 15, English, Accounts%20Payable%20Supervisor

Record 15, Key term(s)

Accounts Payable Superviser

Record 15, French

Record 15, Domaine(s)

Tiroir - Gendarmerie royale du Canada (GRC)

superviseur des comptes créditeurs 1, record 15, French, superviseur%20des%20comptes%20cr%C3%A9diteurs
masculine noun

superviseure des comptes créditeurs 1, record 15, French, superviseure%20des%20comptes%20cr%C3%A9diteurs
feminine noun

Record 15, Spanish

Save record 15

Record 16 - external organization data 2019-05-03

Record 16, English

Record 16, Subject field(s)

Compartment - Royal Canadian Mounted Police (RCMP)

account payable 1, record 16, English, account%20payable
correct

payable 1, record 16, English, payable
correct

Record 16, French

Record 16, Domaine(s)

Tiroir - Gendarmerie royale du Canada (GRC)

compte fournisseur 1, record 16, French, compte%20fournisseur
correct, masculine noun

compte créditeur 1, record 16, French, compte%20cr%C3%A9diteur
correct, masculine noun
fournisseur 1, record 16, French, fournisseur
correct, masculine noun
créditeur 1, record 16, French, cr%C3%A9diteur
correct, masculine noun
compte à payer 1, record 16, French, compte%20%C3%A0%20payer
avoid, see observation, masculine noun
compte payable 1, record 16, French, compte%20payable
avoid, see observation, masculine noun

Record number: 16, Textual support number: 1 OBS

compte à payer : terme à éviter, car il est un anglicisme. 1, record 16, French, - compte%20fournisseur

Record number: 16, Textual support number: 2 OBS

compte payable : terme à éviter, car il est un anglicisme. 1, record 16, French, - compte%20fournisseur

Record 16, Spanish

Save record 16

Record 17 - external organization data 2019-04-29

Record 17, English

Record 17, Subject field(s)

Compartment - Royal Canadian Mounted Police (RCMP)

accounts payable 1, record 17, English, accounts%20payable
correct, plural

payables 1, record 17, English, payables
correct, plural

Record 17, French

Record 17, Domaine(s)

Tiroir - Gendarmerie royale du Canada (GRC)

comptes fournisseurs 1, record 17, French, comptes%20fournisseurs
correct, plural masculine noun

comptes créditeurs 1, record 17, French, comptes%20cr%C3%A9diteurs
correct, plural masculine noun
fournisseurs 1, record 17, French, fournisseurs
correct, plural masculine noun
créditeurs 1, record 17, French, cr%C3%A9diteurs
correct, plural masculine noun
comptes à payer 1, record 17, French, comptes%20%C3%A0%20payer
avoid, anglicism, see observation, plural masculine noun
comptes payables 1, record 17, French, comptes%20payables
avoid, anglicism, see observation, plural masculine noun

Record number: 17, Textual support number: 1 OBS

comptes à payer : terme à éviter, car il est un anglicisme. 1, record 17, French, - comptes%20fournisseurs

Record number: 17, Textual support number: 2 OBS

comptes payables : terme à éviter, car il est un anglicisme. 1, record 17, French, - comptes%20fournisseurs

Record 17, Spanish

Save record 17

Record 18 - external organization data 2019-04-26

Record 18, English

Record 18, Subject field(s)

Compartment - Royal Canadian Mounted Police (RCMP)

Accounts Payable 1, record 18, English, Accounts%20Payable

AP 1, record 18, English, AP

Record number: 18, Textual support number: 1 OBS

Total Expenditure and Asset Management System (TEAM) Module. 1, record 18, English, - Accounts%20Payable

Record 18, French

Record 18, Domaine(s)

Tiroir - Gendarmerie royale du Canada (GRC)

Comptes fournisseurs 1, record 18, French, Comptes%20fournisseurs

Record number: 18, Textual support number: 1 OBS

Module du Système de gestion des dépenses globales et des actifs (TEAM). 1, record 18, French, - Comptes%20fournisseurs

Record 18, Spanish

Save record 18

Record 19 - external organization data 2019-04-26

Record 19, English

Record 19, Subject field(s)

Compartment - Royal Canadian Mounted Police (RCMP)

accounts payable verification reviewer 1, record 19, English, accounts%20payable%20verification%20reviewer

Record 19, French

Record 19, Domaine(s)

Tiroir - Gendarmerie royale du Canada (GRC)

réviseur de la vérification des comptes fournisseurs 1, record 19, French, r%C3%A9viseur%20de%20la%20v%C3%A9rification%20des%20comptes%20fournisseurs
masculine noun

réviseure de la vérification des comptes fournisseurs 1, record 19, French, r%C3%A9viseure%20de%20la%20v%C3%A9rification%20des%20comptes%20fournisseurs
feminine noun

Record 19, Spanish

Save record 19

Record 20 - internal organization data 2018-10-30

Record 20, English

Record 20, Subject field(s)

Life Insurance

joint life insurance payable at first death 1, record 20, English, joint%20life%20insurance%20payable%20at%20first%20death
correct

Record 20, French

Record 20, Domaine(s)

Assurance sur la vie

assurance-vie sur deux têtes payable au premier décès 1, record 20, French, assurance%2Dvie%20sur%20deux%20t%C3%AAtes%20payable%20au%20premier%20d%C3%A9c%C3%A8s
correct, feminine noun

Record 20, Spanish

Record 20, Campo(s) temático(s)

Seguro de vida

seguro sobre dos cabezas pagadero al primer fallecido 1, record 20, Spanish, seguro%20sobre%20dos%20cabezas%20pagadero%20al%20primer%20fallecido
correct, masculine noun

Save record 20

Record 21 - internal organization data 2017-07-05

Record 21, English

Record 21, Subject field(s)

Shipping and Delivery

payable on receipt 1, record 21, English, payable%20on%20receipt
correct

POR 2, record 21, English, POR
correct

pay on receipt 3, record 21, English, pay%20on%20receipt
correct
- POR 3, record 21, English, POR
  correct

Record 21, French

Record 21, Domaine(s)

Expédition et livraison

payable à la réception 1, record 21, French, payable%20%C3%A0%20la%20r%C3%A9ception
correct

payable à réception 2, record 21, French, payable%20%C3%A0%20r%C3%A9ception
correct

Record number: 21, Textual support number: 1 CONT

[...] la mention «payable à réception» signifie que la facture est à régler sous 30 jours. 3, record 21, French, - payable%20%C3%A0%20la%20r%C3%A9ception

Record 21, Spanish

Save record 21

Record 22 - internal organization data 2017-01-05

Record 22, English

Record 22, Subject field(s)

Financial and Budgetary Management
Financial Accounting

accounts payable turnover ratio 1, record 22, English, accounts%20payable%20turnover%20ratio

payables turnover ratio 2, record 22, English, payables%20turnover%20ratio
correct
accounts payable turnover 2, record 22, English, accounts%20payable%20turnover
correct
payables turnover 2, record 22, English, payables%20turnover
correct

Record number: 22, Textual support number: 1 DEF

A short-term liquidity measure used to quantify the rate at which a company pays off its suppliers. 3, record 22, English, - accounts%20payable%20turnover%20ratio

Record number: 22, Textual support number: 1 OBS

Accounts payable turnover ratio is calculated by taking the total purchases made from suppliers and dividing it by the average accounts payable amount during the same period. 3, record 22, English, - accounts%20payable%20turnover%20ratio

Record number: 22, Textual support number: 2 OBS

accounts payable turnover ratio: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 4, record 22, English, - accounts%20payable%20turnover%20ratio

Record 22, French

Record 22, Domaine(s)

Gestion budgétaire et financière
Comptabilité générale

taux de rotation des comptes fournisseurs 1, record 22, French, taux%20de%20rotation%20des%20comptes%20fournisseurs
correct, masculine noun

ratio de rotation des comptes fournisseurs 1, record 22, French, ratio%20de%20rotation%20des%20comptes%20fournisseurs
correct, masculine noun
coefficient de rotation des comptes fournissers 2, record 22, French, coefficient%20de%20rotation%20des%20comptes%20fournissers
correct, masculine noun
rotation des comptes fournisseurs 2, record 22, French, rotation%20des%20comptes%20fournisseurs
correct, feminine noun

Record number: 22, Textual support number: 1 DEF

Ratio d'activité indiquant le nombre moyen de fois où les comptes fournisseurs sont enregistrés et réglés au cours d'une période, et permettant d'apprécier l'importance relative du crédit accordé à l'entité par ses fournisseurs. 2, record 22, French, - taux%20de%20rotation%20des%20comptes%20fournisseurs

Record number: 22, Textual support number: 1 OBS

Le ratio de rotation des comptes fournisseurs correspond au quotient obtenu en divisant le chiffre des achats nets de la période considérée par le solde moyen des comptes fournisseurs pendant la période. 2, record 22, French, - taux%20de%20rotation%20des%20comptes%20fournisseurs

Record number: 22, Textual support number: 2 OBS

taux de rotation des comptes fournisseurs; ratio de rotation des comptes fournisseurs : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 22, French, - taux%20de%20rotation%20des%20comptes%20fournisseurs

Record 22, Spanish

Save record 22

Record 23 - internal organization data 2016-03-14

Record 23, English

Record 23, Subject field(s)

Special-Language Phraseology
Taxation

Newfoundland and Labrador tax payable 1, record 23, English, Newfoundland%20and%20Labrador%20tax%20payable
correct

Record number: 23, Textual support number: 1 PHR

Complete this form to calculate your Newfoundland and Labrador direct equity tax credit. This credit can be used to reduce your Newfoundland and Labrador tax payable. 1, record 23, English, - Newfoundland%20and%20Labrador%20tax%20payable

Record 23, French

Record 23, Domaine(s)

Phraséologie des langues de spécialité
Fiscalité

impôt de Terre-Neuve-et-Labrador à payer 1, record 23, French, imp%C3%B4t%20de%20Terre%2DNeuve%2Det%2DLabrador%20%C3%A0%20payer
correct, masculine noun

Record number: 23, Textual support number: 1 PHR

Il est possible que vous n'ayez pas d'impôt de Terre-Neuve-et-Labrador à payer ou que vous n'utilisiez qu'une partie de votre montant provincial de 2008 pour réduire à zéro votre impôt de Terre-Neuve-et-Labrador. 1, record 23, French, - imp%C3%B4t%20de%20Terre%2DNeuve%2Det%2DLabrador%20%C3%A0%20payer

Record 23, Spanish

Save record 23

Record 24 - internal organization data 2016-02-29

Record 24, English

Record 24, Subject field(s)

National and International Economics
Stock Exchange
Investment

bonded debt 1, record 24, English, bonded%20debt
correct

bond liability 2, record 24, English, bond%20liability
correct
bonds payable 3, record 24, English, bonds%20payable
correct, plural
bond debt 4, record 24, English, bond%20debt
correct

Record number: 24, Textual support number: 1 DEF

Debt evidenced by bonds outstanding. 5, record 24, English, - bonded%20debt

Record 24, French

Record 24, Domaine(s)

Économie nationale et internationale
Bourse
Investissements et placements

emprunt obligataire 1, record 24, French, emprunt%20obligataire
correct, masculine noun

emprunt-obligations 2, record 24, French, emprunt%2Dobligations
correct, masculine noun
dette obligataire 2, record 24, French, dette%20obligataire
correct, feminine noun

Record number: 24, Textual support number: 1 DEF

Somme que doit une entité au titre des obligations qu'elle a émises. 1, record 24, French, - emprunt%20obligataire

Record 24, Spanish

Record 24, Campo(s) temático(s)

Economía nacional e internacional
Bolsa de valores
Inversiones

deuda en obligaciones 1, record 24, Spanish, deuda%20en%20obligaciones
correct, feminine noun

deuda en bonos 1, record 24, Spanish, deuda%20en%20bonos
correct, feminine noun

Save record 24

Record 25 - internal organization data 2016-02-29

Record 25, English

Record 25, Subject field(s)

Financial Accounting
Government Accounting

account payable 1, record 25, English, account%20payable
correct

book debt 2, record 25, English, book%20debt
correct, see observation

Record number: 25, Textual support number: 1 OBS

Synonym for "account receivable" or "account payable." 3, record 25, English, - account%20payable

Record 25, French

Record 25, Domaine(s)

Comptabilité générale
Comptabilité publique

fournisseur 1, record 25, French, fournisseur
correct, masculine noun

compte fournisseur 1, record 25, French, compte%20fournisseur
correct, masculine noun
compte créditeur 1, record 25, French, compte%20cr%C3%A9diteur
correct, masculine noun
compte à payer 2, record 25, French, compte%20%C3%A0%20payer
avoid, anglicism, see observation, masculine noun
compte payable 2, record 25, French, compte%20payable
avoid, anglicism, see observation, masculine noun

Record number: 25, Textual support number: 1 DEF

Compte de tiers créditeur dans lequel l'entité enregistre les sommes à payer à un tiers. 1, record 25, French, - fournisseur

Record number: 25, Textual support number: 1 OBS

Les termes «compte payable» et «compte à payer», utilisés en français au Canada en ce sens sous l'influence de l'anglais, sont fautifs et à éviter. 1, record 25, French, - fournisseur

Record 25, Key term(s)

compte de créditeur

Record 25, Spanish

Record 25, Campo(s) temático(s)

Contabilidad general
Contabilidad pública

cuenta por pagar 1, record 25, Spanish, cuenta%20por%20pagar
correct, feminine noun

Save record 25

Record 26 - internal organization data 2015-11-25

Record 26, English

Record 26, Subject field(s)

Investment
Banking
Stock Exchange

payable date 1, record 26, English, payable%20date
correct, standardized

Record number: 26, Textual support number: 1 DEF

The date on which the income or principal or subscription price is/was payable. 1, record 26, English, - payable%20date

Record number: 26, Textual support number: 1 OBS

payable date: term and definition standardized by the International Organization for Standardization (ISO) in 1993. 2, record 26, English, - payable%20date

Record 26, French

Record 26, Domaine(s)

Investissements et placements
Banque
Bourse

date limite du paiement 1, record 26, French, date%20limite%20du%20paiement
correct, feminine noun, standardized

Record number: 26, Textual support number: 1 DEF

Date à laquelle le revenu ou le capital ou le prix de souscription est/était payable. 1, record 26, French, - date%20limite%20du%20paiement

Record number: 26, Textual support number: 1 OBS

date limite du paiement : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993. 2, record 26, French, - date%20limite%20du%20paiement

Record 26, Spanish

Save record 26

Record 27 - external organization data 2015-10-28

Record 27, English

Record 27, Subject field(s)

Compartment - Royal Canadian Mounted Police (RCMP)

Expenditure, Payable and Other Liability Accounting 1, record 27, English, Expenditure%2C%20Payable%20and%20Other%20Liability%20Accounting

Record 27, Key term(s)

Expenditures, Payable and Other Liability Accounting
Expenditure, Payable and Other Liabilities Accounting
Expenditures, Payable and Other Liabilities Accounting

Record 27, French

Record 27, Domaine(s)

Tiroir - Gendarmerie royale du Canada (GRC)

Dépenses, Dettes et Autres comptes de passif 1, record 27, French, D%C3%A9penses%2C%20Dettes%20et%20Autres%20comptes%20de%20passif
plural

Record 27, Spanish

Save record 27

Record 28 - internal organization data 2014-06-03

Record 28, English

Record 28, Subject field(s)

Form Titles (Armed Forces)
Pensions and Annuities
Military Administration

Universal entry(ies) Record 28

DND 2284

form code, see observation

Application for a Diversion of a Benefit Payable Under the CFSA in Accordance With Part II of the GAPDA 1, record 28, English, Application%20for%20a%20Diversion%20of%20a%20Benefit%20Payable%20Under%20the%20CFSA%20in%20Accordance%20With%20Part%20II%20of%20the%20GAPDA
correct

Record 28, Key term(s)

DND2284

Record 28, French

Record 28, Domaine(s)

Titres de formulaires (Forces armées)
Pensions et rentes
Administration militaire

Entrée(s) universelle(s) Record 28

DND 2284

form code, see observation

Requête de distraction d'une prestation payable en vertu de la LPRFC aux termes de la partie II de la LSADP 1, record 28, French, Requ%C3%AAte%20de%20distraction%20d%27une%20prestation%20payable%20en%20vertu%20de%20la%20LPRFC%20aux%20termes%20de%20la%20partie%20II%20de%20la%20LSADP
correct, feminine noun

Record number: 28, Textual support number: 1 OBS

LPRFC : Loi sur la pension de retraite des Forces canadiennes. 2, record 28, French, - Requ%C3%AAte%20de%20distraction%20d%27une%20prestation%20payable%20en%20vertu%20de%20la%20LPRFC%20aux%20termes%20de%20la%20partie%20II%20de%20la%20LSADP

Record number: 28, Textual support number: 2 OBS

LSADP : Loi sur la saisie-arrêt et la distraction de pensions. 2, record 28, French, - Requ%C3%AAte%20de%20distraction%20d%27une%20prestation%20payable%20en%20vertu%20de%20la%20LPRFC%20aux%20termes%20de%20la%20partie%20II%20de%20la%20LSADP

Record number: 28, Textual support number: 3 OBS

DND 2284 : code de formulaire utilisé par le ministère de la Défense nationale et les Forces canadiennes. 2, record 28, French, - Requ%C3%AAte%20de%20distraction%20d%27une%20prestation%20payable%20en%20vertu%20de%20la%20LPRFC%20aux%20termes%20de%20la%20partie%20II%20de%20la%20LSADP

Record 28, Key term(s)

DND2284

Record 28, Spanish

Save record 28

Record 29 - internal organization data 2014-05-16

Record 29, English

Record 29, Subject field(s)

Titles of Forms
Forms Design

Universal entry(ies) Record 29

PWGSC-TPSGC 2398

form code, see observation

Documents Control-New Pension, Survivors Benefits, Deferred Annuity Payable 1, record 29, English, Documents%20Control%2DNew%20Pension%2C%20Survivors%20Benefits%2C%20Deferred%20Annuity%20Payable
correct, Canada

Record number: 29, Textual support number: 1 OBS

PWGSC-TPSGC 2398: code of a form used at Public Works and Government Services Canada. 1, record 29, English, - Documents%20Control%2DNew%20Pension%2C%20Survivors%20Benefits%2C%20Deferred%20Annuity%20Payable

Record 29, French

Record 29, Domaine(s)

Titres de formulaires administratifs
Imprimés et formules

Entrée(s) universelle(s) Record 29

PWGSC-TPSGC 2398

form code, see observation

Contrôle des documents - Nouvelle pension, prestations des survivants, pension différée payable 1, record 29, French, Contr%C3%B4le%20des%20documents%20%2D%20Nouvelle%20pension%2C%20prestations%20des%20survivants%2C%20pension%20diff%C3%A9r%C3%A9e%20payable
correct, masculine noun, Canada

Record number: 29, Textual support number: 1 OBS

PWGSC-TPSGC 2398 : code d'un formulaire employé à Travaux publics et Services gouvernementaux Canada. 1, record 29, French, - Contr%C3%B4le%20des%20documents%20%2D%20Nouvelle%20pension%2C%20prestations%20des%20survivants%2C%20pension%20diff%C3%A9r%C3%A9e%20payable

Record 29, Spanish

Save record 29

Record 30 - internal organization data 2014-04-15

Record 30, English

Record 30, Subject field(s)

Titles of Forms
Forms Design

Universal entry(ies) Record 30

PWGSC-TPSGC 8388-1

form code

Accounts Payable Voucher 1, record 30, English, Accounts%20Payable%20Voucher
correct, Canada

Record number: 30, Textual support number: 1 OBS

PWGSC-TPSGC 8388-1: code of a form used at Public Works and Government Services Canada. 1, record 30, English, - Accounts%20Payable%20Voucher

Record 30, French

Record 30, Domaine(s)

Titres de formulaires administratifs
Imprimés et formules

Entrée(s) universelle(s) Record 30

PWGSC-TPSGC 8388-1

form code

Bordereau des comptes à payer 1, record 30, French, Bordereau%20des%20comptes%20%C3%A0%20payer
correct, masculine noun, Canada

Record number: 30, Textual support number: 1 OBS

PWGSC-TPSGC 8388-1 : code d'un formulaire employé à Travaux publics et Services gouvernementaux Canada. 1, record 30, French, - Bordereau%20des%20comptes%20%C3%A0%20payer

Record 30, Spanish

Save record 30

Record 31 - internal organization data 2014-04-15

Record 31, English

Record 31, Subject field(s)

Titles of Forms
Forms Design

Universal entry(ies) Record 31

PWGSC-TPSGC 8388-90

form code

Accounts Payable Voucher-for FMS use only 1, record 31, English, Accounts%20Payable%20Voucher%2Dfor%20FMS%20use%20only
correct, Canada

Record number: 31, Textual support number: 1 OBS

PWGSC-TPSGC 8388-90: code of a form used at Public Works and Government Services Canada. 1, record 31, English, - Accounts%20Payable%20Voucher%2Dfor%20FMS%20use%20only

Record 31, French

Record 31, Domaine(s)

Titres de formulaires administratifs
Imprimés et formules

Entrée(s) universelle(s) Record 31

PWGSC-TPSGC 8388-90

form code

Bordereau des comptes à payer (à l'usage du SGF seulement) 1, record 31, French, Bordereau%20des%20comptes%20%C3%A0%20payer%20%28%C3%A0%20l%27usage%20du%20SGF%20seulement%29
correct, masculine noun, Canada

Record number: 31, Textual support number: 1 OBS

PWGSC-TPSGC 8388-90 : code d'un formulaire employé à Travaux publics et Services gouvernementaux Canada. 1, record 31, French, - Bordereau%20des%20comptes%20%C3%A0%20payer%20%28%C3%A0%20l%27usage%20du%20SGF%20seulement%29

Record 31, Spanish

Save record 31

Record 32 - internal organization data 2013-08-19

Record 32, English

Record 32, Subject field(s)

Accounting

royalty payable 1, record 32, English, royalty%20payable
correct

Record 32, French

Record 32, Domaine(s)

Comptabilité

redevance à payer 1, record 32, French, redevance%20%C3%A0%20payer
feminine noun

Record 32, Spanish

Save record 32

Record 33 - internal organization data 2013-04-29

Record 33, English

Record 33, Subject field(s)

System Names
Accounting
Computer Programs and Programming

Accounts Payable System 1, record 33, English, Accounts%20Payable%20System

Record 33, French

Record 33, Domaine(s)

Noms de systèmes
Comptabilité
Programmes et programmation (Informatique)

Système des comptes créditeurs 1, record 33, French, Syst%C3%A8me%20des%20comptes%20cr%C3%A9diteurs
masculine noun

Record 33, Spanish

Save record 33

Record 34 - internal organization data 2012-08-20

Record 34, English

Record 34, Subject field(s)

Titles of Forms
Accounting

Universal entry(ies) Record 34

PWGSC-TPSGC 8389

form code

CDFS-Accounts Payable Voucher 1, record 34, English, CDFS%2DAccounts%20Payable%20Voucher

Record number: 34, Textual support number: 1 OBS

CDFS: Common Department Financial System. Form number: PWGSC-TPSGC 8389 [Public Works and Government Services Canada - Travaux publics et Services gouvernementaux Canada]. 2, record 34, English, - CDFS%2DAccounts%20Payable%20Voucher

Record 34, Key term(s)

Common Department Financial System-Accounts Payable Voucher
Common Department Financial System, Accounts Payable Voucher
CDFS, Accounts Payable Voucher
PWGSC-TPSGC 8389-1

Record 34, French

Record 34, Domaine(s)

Titres de formulaires administratifs
Comptabilité

Entrée(s) universelle(s) Record 34

PWGSC-TPSGC 8389

form code

SFMC - Pièce de compte créditeur 1, record 34, French, SFMC%20%2D%20Pi%C3%A8ce%20de%20compte%20cr%C3%A9diteur

Record number: 34, Textual support number: 1 OBS

SFMC : Système financier ministériel commun. Numéro du formulaire : PWGSC-TPSGC 12006 [Public Works and Government Services Canada - Travaux publics et Services gouvernementaux Canada]. 2, record 34, French, - SFMC%20%2D%20Pi%C3%A8ce%20de%20compte%20cr%C3%A9diteur

Record 34, Key term(s)

SFMC, Pièce de compte créditeur
Système financier ministériel commun - Pièce de compte créditeur
Système financier ministériel commun, Pièce de compte créditeur
PWGSC-TPSGC 8389-1

Record 34, Spanish

Save record 34

Record 35 - internal organization data 2011-10-24

Record 35, English

Record 35, Subject field(s)

Titles of Documents and Works
Auditing (Accounting)

Confirmation of Accounts Payable 1, record 35, English, Confirmation%20of%20Accounts%20Payable
correct, Canada

Record number: 35, Textual support number: 1 OBS

Published by the Canadian Institute of Chartered Accountants in the "Audit Technique Studies" series. 2, record 35, English, - Confirmation%20of%20Accounts%20Payable

Record 35, French

Record 35, Domaine(s)

Titres de documents et d'œuvres
Vérification (Comptabilité)

La corroboration des comptes fournisseurs 1, record 35, French, La%20corroboration%20des%20comptes%20fournisseurs
correct, Canada

Record number: 35, Textual support number: 1 OBS

Renseignement trouvé dans Dobis 2, record 35, French, - La%20corroboration%20des%20comptes%20fournisseurs

Record number: 35, Textual support number: 2 OBS

Publié par l'Institut canadien des comptables agréés dans la collection «Procédés de vérification». 3, record 35, French, - La%20corroboration%20des%20comptes%20fournisseurs

Record 35, Spanish

Save record 35

Record 36 - internal organization data 2011-07-13

Record 36, English

Record 36, Subject field(s)

Titles of Federal Laws and Regulations (Canadian)
Pensions and Annuities
Social Security and Employment Insurance

Canada Pension Plan 1, record 36, English, Canada%20Pension%20Plan
correct

An Act to establish a comprehensive program of old age pensions and supplementary benefits in Canada payable to and in respect of contributors 2, record 36, English, An%20Act%20to%20establish%20a%20comprehensive%20program%20of%20old%20age%20pensions%20and%20supplementary%20benefits%20in%20Canada%20payable%20to%20and%20in%20respect%20of%20contributors
correct

Record number: 36, Textual support number: 1 OBS

Short title: Canada Pension Plan. Legal title: An Act to establish a comprehensive program of old age pensions and supplementary benefits in Canada payable to and in respect of contributors. 2, record 36, English, - Canada%20Pension%20Plan

Record 36, Key term(s)

Canada Pension Plan Act
Canadian Pension Plan Act
CCP Act
CPPA

Record 36, French

Record 36, Domaine(s)

Titres de lois et de règlements fédéraux canadiens
Pensions et rentes
Sécurité sociale et assurance-emploi

Régime de pensions du Canada 1, record 36, French, R%C3%A9gime%20de%20pensions%20du%20Canada
correct, see observation, masculine noun

Loi instituant au Canada un régime général de pensions de vieillesse et de prestations supplémentaires payables aux cotisants et à leur égard 2, record 36, French, Loi%20instituant%20au%20Canada%20un%20r%C3%A9gime%20g%C3%A9n%C3%A9ral%20de%20pensions%20de%20vieillesse%20et%20de%20prestations%20suppl%C3%A9mentaires%20payables%20aux%20cotisants%20et%20%C3%A0%20leur%20%C3%A9gard
correct, see observation, feminine noun

Record number: 36, Textual support number: 1 OBS

Titre abrégé : Régime de pensions du Canada. Appellation légale : Loi instituant au Canada un régime général de pensions de vieillesse et de prestations supplémentaires payables aux cotisants et à leur égard. 2, record 36, French, - R%C3%A9gime%20de%20pensions%20du%20Canada

Record 36, Key term(s)

Loi sur le Régime de pensions du Canada
Loi sur le régime de pension du Canada
Loi sur le régime de pensions canadien
Loi sur le régime de pension canadien
LRPC
Loi sur le Régime canadien des pensions
Loi sur le Régime des pensions canadiennes

Record 36, Spanish

Record 36, Campo(s) temático(s)

Títulos de leyes y reglamentos federales canadienses
Pensiones y rentas
Seguridad social y seguro de desempleo

Ley del Plan de Pensiones de Canadá 1, record 36, Spanish, Ley%20del%20Plan%20de%20Pensiones%20de%20Canad%C3%A1
correct, feminine noun

Save record 36

Record 37 - internal organization data 2011-05-12

Record 37, English

Record 37, Subject field(s)

Form Titles (Armed Forces)

Universal entry(ies) Record 37

DND 427

form code, see observation

Payable at Year End Voucher Input Form 1, record 37, English, Payable%20at%20Year%20End%20Voucher%20Input%20Form
correct, Canada

Record number: 37, Textual support number: 1 OBS

DND 427: Code of a form used by National Defence. 2, record 37, English, - Payable%20at%20Year%20End%20Voucher%20Input%20Form

Record 37, French

Record 37, Domaine(s)

Titres de formulaires (Forces armées)

Entrée(s) universelle(s) Record 37

DND 427

form code, see observation

Formule d'entrées des comptes payables en fin d'année 1, record 37, French, Formule%20d%27entr%C3%A9es%20des%20comptes%20payables%20en%20fin%20d%27ann%C3%A9e
correct, Canada

Record number: 37, Textual support number: 1 OBS

DND 427 : Code d'un formulaire employé par la Défense nationale. 2, record 37, French, - Formule%20d%27entr%C3%A9es%20des%20comptes%20payables%20en%20fin%20d%27ann%C3%A9e

Record 37, Spanish

Save record 37

Record 38 - internal organization data 2011-03-17

Record 38, English

Record 38, Subject field(s)

Accounting

amounts becoming due and payable within one year 1, record 38, English, amounts%20becoming%20due%20and%20payable%20within%20one%20year

Record 38, French

Record 38, Domaine(s)

Comptabilité

créances dont la durée résiduelle n'est pas supérieure à un an 1, record 38, French, cr%C3%A9ances%20dont%20la%20dur%C3%A9e%20r%C3%A9siduelle%20n%27est%20pas%20sup%C3%A9rieure%20%C3%A0%20un%20an
feminine noun

Record number: 38, Textual support number: 1 DEF

Sont inscrites sous cette rubrique les créances dont le terme initial est d'un an au plus ainsi que les créances ou les parties de créances dont le terme initial était supérieur à un an, mais qui viennent à échéance dans les douze mois. 1, record 38, French, - cr%C3%A9ances%20dont%20la%20dur%C3%A9e%20r%C3%A9siduelle%20n%27est%20pas%20sup%C3%A9rieure%20%C3%A0%20un%20an

Record number: 38, Textual support number: 1 OBS

Sont notamment portés sous cette rubrique les impôts récupérables à charges des administrations fiscales, toutefois les versements anticipés et les précomptes imputables sur l'impôt des sociétés ou, le cas échéant, sur l'impôt des personnes physiques, ne sont pas portés sous cette rubrique, sauf dans la mesure où ces versements et précomptes dépassent le montant estimé des impôts dus. 1, record 38, French, - cr%C3%A9ances%20dont%20la%20dur%C3%A9e%20r%C3%A9siduelle%20n%27est%20pas%20sup%C3%A9rieure%20%C3%A0%20un%20an

Record 38, Spanish

Save record 38

Record 39 - internal organization data 2011-03-17

Record 39, English

Record 39, Subject field(s)

Accounting

amounts becoming due and payable after more than one year 1, record 39, English, amounts%20becoming%20due%20and%20payable%20after%20more%20than%20one%20year

Record 39, French

Record 39, Domaine(s)

Comptabilité

créances dont la durée résiduelle est supérieure à un an 1, record 39, French, cr%C3%A9ances%20dont%20la%20dur%C3%A9e%20r%C3%A9siduelle%20est%20sup%C3%A9rieure%20%C3%A0%20un%20an
feminine noun

Record number: 39, Textual support number: 1 DEF

Il s'agit de prêts dont le délai d'exigibilité est supérieur à un an. 1, record 39, French, - cr%C3%A9ances%20dont%20la%20dur%C3%A9e%20r%C3%A9siduelle%20est%20sup%C3%A9rieure%20%C3%A0%20un%20an

Record number: 39, Textual support number: 1 OBS

Le principe régissant les emprunts est également d'application pour les créances; celles-ci sont enregistrées aux comptes de la rubrique 29 si, au jour de l'inventaire, le délai d'exigibilité est supérieur à un an. 1, record 39, French, - cr%C3%A9ances%20dont%20la%20dur%C3%A9e%20r%C3%A9siduelle%20est%20sup%C3%A9rieure%20%C3%A0%20un%20an

Record number: 39, Textual support number: 2 OBS

En fin d'exercice le montant exigible à moins d'un an est transféré au compte 416. 1, record 39, French, - cr%C3%A9ances%20dont%20la%20dur%C3%A9e%20r%C3%A9siduelle%20est%20sup%C3%A9rieure%20%C3%A0%20un%20an

Record 39, Spanish

Save record 39

Record 40 - internal organization data 2011-02-08

Record 40, English

Record 40, Subject field(s)

Titles of Forms
Forms Design
Employment Benefits

Universal entry(ies) Record 40

PWGSC-TPSGC-2092

form code, see observation

Election to Surrender Benefits 1, record 40, English, Election%20to%20Surrender%20Benefits
correct, Canada

Election to Surrender Benefits Payable under the Canadian Forces Superannuation Act or RCM Police Superannuation Act 2, record 40, English, Election%20to%20Surrender%20Benefits%20Payable%20under%20the%20Canadian%20Forces%20Superannuation%20Act%20or%20RCM%20Police%20Superannuation%20Act
former designation, correct, Canada

Record number: 40, Textual support number: 1 OBS

PWGSC-TPSGC-2092: Code of a form used at Public Works and Government Services Canada. 3, record 40, English, - Election%20to%20Surrender%20Benefits

Record 40, Key term(s)

Election to Surrender Benefits Payable under the Canadian Forces Superannuation Act
Election to Surrender Benefits Payable under the RCM Police superannuation Act
Election to Surrender Benefits Payable under the RCMP Superannuation Act
Election to Surrender Benefits Payable under the Canadian Forces Superannuation Act or RCMP Superannuation Act

Record 40, French

Record 40, Domaine(s)

Titres de formulaires administratifs
Imprimés et formules
Avantages sociaux

Entrée(s) universelle(s) Record 40

PWGSC-TPSGC-2092

form code, see observation

Renonciation aux prestations 1, record 40, French, Renonciation%20aux%20prestations
correct, feminine noun, Canada

Renonciation aux prestations payables aux termes de la Loi sur la pension de retraite des Forces canadiennes ou de la Loi sur la pension de retraite de la GRC 2, record 40, French, Renonciation%20aux%20prestations%20payables%20aux%20termes%20de%20la%20Loi%20sur%20la%20pension%20de%20retraite%20des%20Forces%20canadiennes%20ou%20de%20la%20Loi%20sur%20la%20pension%20de%20retraite%20de%20la%20GRC
former designation, correct, feminine noun

Record number: 40, Textual support number: 1 OBS

PWGSC-TPSGC-2092 : Code d'un formulaire employé à Travaux publics et Services gouvernementaux Canada. 3, record 40, French, - Renonciation%20aux%20prestations

Record 40, Key term(s)

Renonciation aux prestations payables aux termes de la Loi sur la pension de retraite des Forces canadiennes ou de la Loi sur la pension de retraite de la Gendarmerie royale du Canada
Renonciation aux prestations payables aux termes de la Loi sur la pension de retraite des Forces canadiennes
Renonciation aux prestations payables aux termes de la Loi sur la pension de retraite de la GRC
Renonciation aux prestations payables aux termes de la Loi sur la pension de retraite de la Gendarmerie royale du Canada

Record 40, Spanish

Save record 40

Record 41 - internal organization data 2011-02-08

Record 41, English

Record 41, Subject field(s)

Titles of Forms
Forms Design
Corporate Structure

Universal entry(ies) Record 41

PSC 2679

form code, see observation

Accounts Payable Voucher Register 1, record 41, English, Accounts%20Payable%20Voucher%20Register
correct, Canada

Record number: 41, Textual support number: 1 OBS

PSC 2679: Code of a form used by Public Service Commission of Canada. 2, record 41, English, - Accounts%20Payable%20Voucher%20Register

Record 41, French

Record 41, Domaine(s)

Titres de formulaires administratifs
Imprimés et formules
Structures de l'entreprise

Entrée(s) universelle(s) Record 41

PSC 2679

form code, see observation

Liste des pièces de compte créditeur 1, record 41, French, Liste%20des%20pi%C3%A8ces%20de%20compte%20cr%C3%A9diteur
correct, feminine noun, Canada

Record number: 41, Textual support number: 1 OBS

PSC 2679 : Code d’un formulaire employé à la Commission de la fonction publique du Canada. 2, record 41, French, - Liste%20des%20pi%C3%A8ces%20de%20compte%20cr%C3%A9diteur

Record 41, Spanish

Save record 41

Record 42 - internal organization data 2010-09-23

Record 42, English

Record 42, Subject field(s)

Titles of Federal Laws and Regulations (Canadian)
Federal Laws and Legal Documents

Garnishment, Attachment and Pension Diversion Act 1, record 42, English, Garnishment%2C%20Attachment%20and%20Pension%20Diversion%20Act
correct

GAPDA 2, record 42, English, GAPDA
correct

An Act to provide for the garnishment or attachment of Her Majesty in right of Canada and for the diversion of pension benefits payable by Her Majesty in right of Canada under certain enactments 3, record 42, English, An%20Act%20to%20provide%20for%20the%20garnishment%20or%20attachment%20of%20Her%20Majesty%20in%20right%20of%20Canada%20and%20for%20the%20diversion%20of%20pension%20benefits%20payable%20by%20Her%20Majesty%20in%20right%20of%20Canada%20under%20certain%20enactments
correct

Record number: 42, Textual support number: 1 OBS

Short title: Garnishment, Attachment and Pension Diversion Act. 4, record 42, English, - Garnishment%2C%20Attachment%20and%20Pension%20Diversion%20Act

Record 42, French

Record 42, Domaine(s)

Titres de lois et de règlements fédéraux canadiens
Lois et documents juridiques fédéraux

Loi sur la saisie-arrêt et la distraction de pensions 1, record 42, French, Loi%20sur%20la%20saisie%2Darr%C3%AAt%20et%20la%20distraction%20de%20pensions
correct, feminine noun

LSADP 2, record 42, French, LSADP
correct, feminine noun

Loi prévoyant la saisie-arrêt entre les mains de Sa Majesté du chef du Canada et la distraction de prestations de pension allouées par Sa Majesté du chef du Canada en application de certaines dispositions législatives 3, record 42, French, Loi%20pr%C3%A9voyant%20la%20saisie%2Darr%C3%AAt%20entre%20les%20mains%20de%20Sa%20Majest%C3%A9%20du%20chef%20du%20Canada%20et%20la%20distraction%20de%20prestations%20de%20pension%20allou%C3%A9es%20par%20Sa%20Majest%C3%A9%20du%20chef%20du%20Canada%20en%20application%20de%20certaines%20dispositions%20l%C3%A9gislatives
correct, feminine noun

Record number: 42, Textual support number: 1 OBS

Titre abrégé : Loi sur la saisie-arrêt et la distraction de pensions. 4, record 42, French, - Loi%20sur%20la%20saisie%2Darr%C3%AAt%20et%20la%20distraction%20de%20pensions

Record 42, Spanish

Save record 42

Record 43 - internal organization data 2010-04-16

Record 43, English

Record 43, Subject field(s)

Financial and Budgetary Management
Phraseology

number of days’ purchases in average payables 1, record 43, English, number%20of%20days%26rsquo%3B%20purchases%20in%20average%20payables
correct

creditor days ratio 1, record 43, English, creditor%20days%20ratio
correct, Great Britain
days purchases in accounts payable 1, record 43, English, days%20purchases%20in%20accounts%20payable
correct
days cost of sales in payables 2, record 43, English, days%20cost%20of%20sales%20in%20payables
average payment period 3, record 43, English, average%20payment%20period

Record number: 43, Textual support number: 1 DEF

Average number of days during which suppliers finance a company, calculated by dividing the balance of supplier's accounts by net sales and multiplying by 365 days. 3, record 43, English, - number%20of%20days%26rsquo%3B%20purchases%20in%20average%20payables

Record number: 43, Textual support number: 1 OBS

average payment period: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 43, English, - number%20of%20days%26rsquo%3B%20purchases%20in%20average%20payables

Record 43, French

Record 43, Domaine(s)

Gestion budgétaire et financière
Phraséologie

délai moyen de règlement des comptes fournisseurs 1, record 43, French, d%C3%A9lai%20moyen%20de%20r%C3%A8glement%20des%20comptes%20fournisseurs
correct, masculine noun

délai moyen de règlement des fournisseurs 1, record 43, French, d%C3%A9lai%20moyen%20de%20r%C3%A8glement%20des%20fournisseurs
correct, masculine noun
jours de crédit fournisseurs 1, record 43, French, jours%20de%20cr%C3%A9dit%20fournisseurs
correct, masculine noun
période moyenne de paiement 2, record 43, French, p%C3%A9riode%20moyenne%20de%20paiement
feminine noun

Record number: 43, Textual support number: 1 DEF

Période moyenne qui s'écoule avant que l'entreprise ou l'organisme ne règle ses comptes fournisseurs. 1, record 43, French, - d%C3%A9lai%20moyen%20de%20r%C3%A8glement%20des%20comptes%20fournisseurs

Record number: 43, Textual support number: 1 OBS

Cette période correspond au nombre de jours que l'on obtient en multipliant le solde moyen des comptes fournisseurs par 365, puis en divisant le produit obtenu par le chiffre des achats de l'exercice. 1, record 43, French, - d%C3%A9lai%20moyen%20de%20r%C3%A8glement%20des%20comptes%20fournisseurs

Record number: 43, Textual support number: 2 OBS

période moyenne de paiement : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 43, French, - d%C3%A9lai%20moyen%20de%20r%C3%A8glement%20des%20comptes%20fournisseurs

Record 43, Spanish

Record 43, Campo(s) temático(s)

Gestión presupuestaria y financiera
Fraseología

periódo medio de pago 1, record 43, Spanish, peri%C3%B3do%20medio%20de%20pago
correct, masculine noun

PMP 1, record 43, Spanish, PMP
correct

Record number: 43, Textual support number: 1 DEF

Número de días que por término medio financian los proveedores a una empresa. Se calcula dividiendo el saldo de la cuenta de proveedores entre la cifra de ventas neta, y multiplicando por 365 días. Si el valor añadido es muy alto, a veces se usa la cifra de ventas a precio de coste, aunque no es lo habitual ya que se prefiere comparar con el período medio de cobro y de maduración. 1, record 43, Spanish, - peri%C3%B3do%20medio%20de%20pago

Record number: 43, Textual support number: 1 OBS

periódo medio de pago; PMP: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 43, Spanish, - peri%C3%B3do%20medio%20de%20pago

Save record 43

Record 44 - internal organization data 2009-10-21

Record 44, English

Record 44, Subject field(s)

Financial Accounting
Loans

mortgage payable 1, record 44, English, mortgage%20payable
correct

mortgage loan payable 2, record 44, English, mortgage%20loan%20payable
correct

Record number: 44, Textual support number: 1 DEF

Obligation listed as a ... liability in a firm's balance sheet ... 3, record 44, English, - mortgage%20payable

Record 44, French

Record 44, Domaine(s)

Comptabilité générale
Prêts et emprunts

emprunt hypothécaire 1, record 44, French, emprunt%20hypoth%C3%A9caire
correct, masculine noun

Record number: 44, Textual support number: 1 DEF

Compte du passif où figure un emprunt garanti par une hypothèque. 1, record 44, French, - emprunt%20hypoth%C3%A9caire

Record 44, Spanish

Save record 44

Record 45 - internal organization data 2009-07-29

Record 45, English

Record 45, Subject field(s)

Banking

bearer cheque 1, record 45, English, bearer%20cheque
correct

bearer check 2, record 45, English, bearer%20check
correct
cheque payable to cash 3, record 45, English, cheque%20payable%20to%20cash
correct
check payable to cash 4, record 45, English, check%20payable%20to%20cash
correct
cheque to bearer 5, record 45, English, cheque%20to%20bearer
correct
check to bearer 6, record 45, English, check%20to%20bearer
correct

Record number: 45, Textual support number: 1 DEF

A cheque made payable to bearer or to cash. 7, record 45, English, - bearer%20cheque

Record number: 45, Textual support number: 1 OBS

The preferred Canadian spelling form is "cheque," not "check." 8, record 45, English, - bearer%20cheque

Record 45, Key term(s)

cheque made to cash
check made to cash

Record 45, French

Record 45, Domaine(s)

Banque

chèque au porteur 1, record 45, French, ch%C3%A8que%20au%20porteur
correct, masculine noun

chèque à soi-même 2, record 45, French, ch%C3%A8que%20%C3%A0%20soi%2Dm%C3%AAme
correct, see observation, masculine noun
chèque à l'ordre de soi-même 3, record 45, French, ch%C3%A8que%20%C3%A0%20l%27ordre%20de%20soi%2Dm%C3%AAme
correct, see observation, masculine noun

Record number: 45, Textual support number: 1 DEF

Chèque émis avec la mention «au porteur» au lieu du nom d'un bénéficiaire et que quiconque peut encaisser dès lors qu'il le détient. 4, record 45, French, - ch%C3%A8que%20au%20porteur

Record number: 45, Textual support number: 1 OBS

chèque à soi-même; chèque à l'ordre de soi-même : expressions utilisées lorsque le porteur est le titulaire du compte. 5, record 45, French, - ch%C3%A8que%20au%20porteur

Record 45, Spanish

Record 45, Campo(s) temático(s)

Operaciones bancarias

cheque al portador 1, record 45, Spanish, cheque%20al%20portador
correct, masculine noun

Record number: 45, Textual support number: 1 DEF

Cheque que puede ser cobrado por quien lo posea. 2, record 45, Spanish, - cheque%20al%20portador

Save record 45

Record 46 - internal organization data 2009-01-05

Record 46, English

Record 46, Subject field(s)

Negotiable Instruments (Commercial Law)
Stock Exchange

bearer instrument 1, record 46, English, bearer%20instrument
correct

bill payable to bearer 2, record 46, English, bill%20payable%20to%20bearer
correct
bearer bill 3, record 46, English, bearer%20bill
correct

Record number: 46, Textual support number: 1 DEF

A negotiable instrument, e.g. a cheque, bill of exchange or promissory note which is payable to the bearer or is indorsed in blank. 4, record 46, English, - bearer%20instrument

Record 46, Key term(s)

bill of exchange payable to bearer

Record 46, French

Record 46, Domaine(s)

Effets de commerce (Droit)
Bourse

effet au porteur 1, record 46, French, effet%20au%20porteur
correct, masculine noun

effet payable au porteur 2, record 46, French, effet%20payable%20au%20porteur
correct, masculine noun

Record number: 46, Textual support number: 1 DEF

Tout effet de commerce (lettre de change, billet ou chèque) dont le libellé ne précise pas le nom du bénéficiaire. 3, record 46, French, - effet%20au%20porteur

Record 46, Key term(s)

effet de commerce au porteur
effet de commerce payable au porteur

Record 46, Spanish

Record 46, Campo(s) temático(s)

Instrumentos negociables (Derecho mercantil)
Bolsa de valores

instrumento al portador 1, record 46, Spanish, instrumento%20al%20portador
correct, masculine noun

documento al portador 1, record 46, Spanish, documento%20al%20portador
correct, masculine noun
instrumento traspasable 1, record 46, Spanish, instrumento%20traspasable
masculine noun

Record 46, Key term(s)

efecto al portador

Save record 46

Record 47 - internal organization data 2008-11-25

Record 47, English

Record 47, Subject field(s)

Banking
Finance

order cheque 1, record 47, English, order%20cheque
correct

order check 2, record 47, English, order%20check
correct

Record number: 47, Textual support number: 1 CONT

An order cheque restricts the payment made to a particular beneficiary. For that reason the chances of any fraudulent attempt on an order cheque is less likely. An order cheque also gives the comfort to the issuer that payment has been made to the intended beneficiary. 3, record 47, English, - order%20cheque

Record number: 47, Textual support number: 2 CONT

Order checks are the types of bank checks which are payable only to the name of the payee indicated in the checks. 4, record 47, English, - order%20cheque

Record number: 47, Textual support number: 3 CONT

An order check ... begins with "Pay to the order of". 5, record 47, English, - order%20cheque

Record number: 47, Textual support number: 1 OBS

The preferred Canadian spelling form is "cheque," not "check." 6, record 47, English, - order%20cheque

Record 47, Key term(s)

cheque to order
check to order
cheque payable to order
check payable to order

Record 47, French

Record 47, Domaine(s)

Banque
Finances

chèque à ordre 1, record 47, French, ch%C3%A8que%20%C3%A0%20ordre
correct, masculine noun

Record number: 47, Textual support number: 1 DEF

Chèque payable à une personne dénommée ou à son ordre avec ou sans clause expresse «à ordre» et transmissible par la voie de l'endossement. 2, record 47, French, - ch%C3%A8que%20%C3%A0%20ordre

Record number: 47, Textual support number: 1 CONT

La banque admet sa responsabilité pour un chèque à ordre qui a été volé et qu'elle a payé sur un faux endossement [...] 3, record 47, French, - ch%C3%A8que%20%C3%A0%20ordre

Record 47, Spanish

Record 47, Campo(s) temático(s)

Operaciones bancarias
Finanzas

cheque a la orden 1, record 47, Spanish, cheque%20a%20la%20orden
correct, masculine noun

Record number: 47, Textual support number: 1 DEF

[Cheque] que puede transmitirse por endoso. 1, record 47, Spanish, - cheque%20a%20la%20orden

Save record 47

Record 48 - internal organization data 2008-09-10

Record 48, English

Record 48, Subject field(s)

Maritime Law
Pricing (Water Transport)

freight payable on delivery 1, record 48, English, freight%20payable%20on%20delivery
correct

Record 48, French

Record 48, Domaine(s)

Droit maritime
Tarification (Transport par eau)

fret payable à la livraison 1, record 48, French, fret%20payable%20%C3%A0%20la%20livraison
correct, masculine noun

Record 48, Spanish

Save record 48

Record 49 - internal organization data 2008-09-10

Record 49, English

Record 49, Subject field(s)

Transport of Goods
Maritime Law
Foreign Trade

freight at destination 1, record 49, English, freight%20at%20destination
correct, standardized

freight paid at destination 2, record 49, English, freight%20paid%20at%20destination
correct
freight payable at destination 3, record 49, English, freight%20payable%20at%20destination
correct
freight at risk 2, record 49, English, freight%20at%20risk
correct
freight forward 2, record 49, English, freight%20forward
correct
freight collect 4, record 49, English, freight%20collect
correct

Record number: 49, Textual support number: 1 DEF

Freight paid on safe arrival of the merchandise. 2, record 49, English, - freight%20at%20destination

Record number: 49, Textual support number: 1 OBS

This method is naturally much preferred by shippers and receivers in the sense that should the ship be unable to reach her port of destination through some mishap or other, the owners or carriers are not legally covered to receive payment for the freight. This is the opposite to advance freight or freight paid in advance. This method is often used for shipments of bulk cargoes whose weight is established on discharge from the ship. 2, record 49, English, - freight%20at%20destination

Record number: 49, Textual support number: 2 OBS

freight at destination: Term standardized by CGSB. 5, record 49, English, - freight%20at%20destination

Record 49, French

Record 49, Domaine(s)

Transport de marchandises
Droit maritime
Commerce extérieur

fret payable à destination 1, record 49, French, fret%20payable%20%C3%A0%20destination
correct, masculine noun, standardized

Record number: 49, Textual support number: 1 DEF

Expression qui signifie que les frais de transport seront payés par le destinataire des marchandises à l'arrivée de celles-ci au point de destination indiqué. 2, record 49, French, - fret%20payable%20%C3%A0%20destination

Record number: 49, Textual support number: 1 OBS

fret payable à destination : Terme normalisé par l'ONGC. 3, record 49, French, - fret%20payable%20%C3%A0%20destination

Record 49, Key term(s)

fret en risque

Record 49, Spanish

Record 49, Campo(s) temático(s)

Transporte de mercancías
Derecho marítimo
Comercio exterior

flete a cobrar en destino 1, record 49, Spanish, flete%20a%20cobrar%20en%20destino
masculine noun

flete pagadero en destino 1, record 49, Spanish, flete%20pagadero%20en%20destino
masculine noun

Save record 49

Record 50 - internal organization data 2008-06-12

Record 50, English

Record 50, Subject field(s)

Financial Accounting

intercompany account payable 1, record 50, English, intercompany%20account%20payable
correct

Record number: 50, Textual support number: 1 DEF

An account payable to a related company. 2, record 50, English, - intercompany%20account%20payable

Record 50, French

Record 50, Domaine(s)

Comptabilité générale

dette intra-groupe 1, record 50, French, dette%20intra%2Dgroupe
correct, feminine noun

dette intersociétés 1, record 50, French, dette%20intersoci%C3%A9t%C3%A9s
correct, feminine noun
compte intercompagnies 1, record 50, French, compte%20intercompagnies
correct, masculine noun, familiar

Record number: 50, Textual support number: 1 DEF

Somme que l'entreprise doit à une société liée ou apparentée. 1, record 50, French, - dette%20intra%2Dgroupe

Record 50, Spanish

Save record 50

Record 51 - internal organization data 2008-02-27

Record 51, English

Record 51, Subject field(s)

Financial Accounting

account payable 1, record 51, English, account%20payable
correct

amount payable 2, record 51, English, amount%20payable
correct

Record number: 51, Textual support number: 1 DEF

An amount owing to a creditor, usually arising from the purchase of goods and services. 3, record 51, English, - account%20payable

Record 51, French

Record 51, Domaine(s)

Comptabilité générale

dette 1, record 51, French, dette
correct, feminine noun

somme à payer 1, record 51, French, somme%20%C3%A0%20payer
correct, feminine noun

Record number: 51, Textual support number: 1 DEF

Somme due à un créancier, le plus souvent un fournisseur de marchandises, de matières, de fournitures ou de services. 1, record 51, French, - dette

Record 51, Spanish

Save record 51

Record 52 - internal organization data 2007-09-26

Record 52, English

Record 52, Subject field(s)

Taxation

net tax owing 1, record 52, English, net%20tax%20owing
correct

net tax payable 2, record 52, English, net%20tax%20payable
correct

Record number: 52, Textual support number: 1 DEF

In the case of tax instalments, the amount of tax owing at the end of the year, after the last instalment. 3, record 52, English, - net%20tax%20owing

Record number: 52, Textual support number: 1 OBS

Income Tax Act, section 156.1(1). 4, record 52, English, - net%20tax%20owing

Record 52, French

Record 52, Domaine(s)

Fiscalité

impôt net à payer 1, record 52, French, imp%C3%B4t%20net%20%C3%A0%20payer
correct, masculine noun

impôt net payable 2, record 52, French, imp%C3%B4t%20net%20payable
correct, masculine noun

Record number: 52, Textual support number: 1 OBS

Loi de l'impôt sur le revenu, article 156.1(1). 3, record 52, French, - imp%C3%B4t%20net%20%C3%A0%20payer

Record 52, Spanish

Save record 52

Record 53 - internal organization data 2007-07-16

Record 53, English

Record 53, Subject field(s)

Taxation

tax payable 1, record 53, English, tax%20payable
correct

Record number: 53, Textual support number: 1 DEF

Quantity that is obtained from subtracting tax deductible items and allowances from tax liabilities. It is the figure that the taxpayer owes to the Treasury or internal revenue service, including retained tax payments on account. 2, record 53, English, - tax%20payable

Record number: 53, Textual support number: 1 OBS

Source: Income Tax Act, S. 248(2). Term (field) also found in the federal T1 tax return and in the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999. 3, record 53, English, - tax%20payable

Record number: 53, Textual support number: 2 OBS

tax payable: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 53, English, - tax%20payable

Record 53, Key term(s)

tax debt

Record 53, French

Record 53, Domaine(s)

Fiscalité

impôt à payer 1, record 53, French, imp%C3%B4t%20%C3%A0%20payer
correct, masculine noun

impôt exigible 2, record 53, French, imp%C3%B4t%20exigible
correct, masculine noun
impôt dû 3, record 53, French, imp%C3%B4t%20d%C3%BB
correct, masculine noun

Record number: 53, Textual support number: 1 DEF

Somme obtenue en déduisant de l'impôt les dégrèvements fiscaux et les déductions permises. Il s'agit du montant que le contribuable doit au Trésor. 4, record 53, French, - imp%C3%B4t%20%C3%A0%20payer

Record number: 53, Textual support number: 1 OBS

impôt à payer, impôt exigible, impôt dû : Source - Loi de l'impôt sur le revenu, art. 248(2). 5, record 53, French, - imp%C3%B4t%20%C3%A0%20payer

Record 53, Key term(s)

impôt payable
montant de l'impôt à payer

Record 53, Spanish

Record 53, Campo(s) temático(s)

Sistema tributario

deuda tributaria 1, record 53, Spanish, deuda%20tributaria
correct, feminine noun

Record number: 53, Textual support number: 1 DEF

Cantidad que se obtiene de deducir de la cuota tributaria las desgravaciones fiscales y deducciones de la cuota. Es la cifra que el sujeto pasivo debe a la Hacienda Pública, incluyendo los impuestos retenidos pagados a cuenta. 1, record 53, Spanish, - deuda%20tributaria

Record number: 53, Textual support number: 1 OBS

deuda tributaria: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 53, Spanish, - deuda%20tributaria

Save record 53

Record 54 - internal organization data 2007-07-12

Record 54, English

Record 54, Subject field(s)

Accounting

trade account payable 1, record 54, English, trade%20account%20payable
correct, see observation

account payable 2, record 54, English, account%20payable
correct

Record number: 54, Textual support number: 1 DEF

A liability on open account for the purchase of commodities or services used in the regular course of business. 3, record 54, English, - trade%20account%20payable

Record number: 54, Textual support number: 1 OBS

Although it is appropriate to refer to liabilities arising from the purchase of goods and services used in the regular course of business as "trade accounts payable" to distinguish these from other accounts payable, in practice the shorter term "accounts payable" is most often used. 4, record 54, English, - trade%20account%20payable

Record 54, French

Record 54, Domaine(s)

Comptabilité

compte fournisseur 1, record 54, French, compte%20fournisseur
correct, masculine noun

compte à payer 2, record 54, French, compte%20%C3%A0%20payer
avoid, masculine noun
compte payable 2, record 54, French, compte%20payable
avoid, masculine noun

Record number: 54, Textual support number: 1 DEF

Somme due par une personne à une entreprise qui lui a vendu des biens ou rendu des services. 3, record 54, French, - compte%20fournisseur

Record 54, Spanish

Save record 54

Record 55 - internal organization data 2007-05-15

Record 55, English

Record 55, Subject field(s)

Financial Accounting
National Accounting
Financial and Budgetary Management

accrued interest payable 1, record 55, English, accrued%20interest%20payable
correct

interest payable 2, record 55, English, interest%20payable
correct

Record number: 55, Textual support number: 1 DEF

Accumulated interest due to a creditor. 3, record 55, English, - accrued%20interest%20payable

Record 55, French

Record 55, Domaine(s)

Comptabilité générale
Comptabilité nationale
Gestion budgétaire et financière

intérêts courus à payer 1, record 55, French, int%C3%A9r%C3%AAts%20courus%20%C3%A0%20payer
correct, masculine noun, plural

intérêts à payer 2, record 55, French, int%C3%A9r%C3%AAts%20%C3%A0%20payer
correct, masculine noun, plural

Record number: 55, Textual support number: 1 DEF

Intérêts courus sur des effets de commerce, des emprunts ou des obligations, constituant une charge à payer constatée au passif. 3, record 55, French, - int%C3%A9r%C3%AAts%20courus%20%C3%A0%20payer

Record 55, Spanish

Record 55, Campo(s) temático(s)

Contabilidad general
Contabilidad nacional
Gestión presupuestaria y financiera

intereses acumulados a pagar 1, record 55, Spanish, intereses%20acumulados%20a%20pagar
correct, masculine noun, plural

Save record 55

Record 56 - internal organization data 2006-08-22

Record 56, English

Record 56, Subject field(s)

Accounting

accounts payable ledger 1, record 56, English, accounts%20payable%20ledger
correct

creditors’ ledger 2, record 56, English, creditors%26rsquo%3B%20ledger
correct

Record number: 56, Textual support number: 1 CONT

Many businesses have a large number of individual creditors. Consequently only one account, Accounts Payable, is kept in the general ledger. ... The individual creditors' accounts are kept in a subsidiary ledger called the accounts payable ledger. 3, record 56, English, - accounts%20payable%20ledger

Record 56, French

Record 56, Domaine(s)

Comptabilité

grand livre fournisseurs 1, record 56, French, grand%20livre%20fournisseurs
correct, masculine noun

grand livre des fournisseurs 1, record 56, French, grand%20livre%20des%20fournisseurs
correct, masculine noun
grand livre des comptes fournisseurs 1, record 56, French, grand%20livre%20des%20comptes%20fournisseurs
correct, masculine noun
grand livre auxiliaire des fournisseurs 1, record 56, French, grand%20livre%20auxiliaire%20des%20fournisseurs
correct, masculine noun
grand livre auxiliaire des comptes fournisseurs 1, record 56, French, grand%20livre%20auxiliaire%20des%20comptes%20fournisseurs
correct, masculine noun
comptes fournisseurs 1, record 56, French, comptes%20fournisseurs
correct, masculine noun, plural

Record number: 56, Textual support number: 1 DEF

Grand livre auxiliaire qui renferme les comptes individuels des fournisseurs d'une entité et auquel correspond le compte collectif Fournisseurs du grand livre général. 1, record 56, French, - grand%20livre%20fournisseurs

Record 56, Key term(s)

auxiliaire fournisseurs
auxiliaire des fournisseurs
compte fournisseur

Record 56, Spanish

Save record 56

Record 57 - internal organization data 2006-06-08

Record 57, English

Record 57, Subject field(s)

Accounting
Informatics

accounts payable master file 1, record 57, English, accounts%20payable%20master%20file
correct

vendor master file 1, record 57, English, vendor%20master%20file
correct

Record 57, French

Record 57, Domaine(s)

Comptabilité
Informatique

fichier fournisseurs 1, record 57, French, fichier%20fournisseurs
correct, masculine noun

fichier des comptes fournisseurs 1, record 57, French, fichier%20des%20comptes%20fournisseurs
correct, masculine noun

Record number: 57, Textual support number: 1 DEF

Fichier maître contenant les comptes individuels des fournisseurs de l'entité, dans lesquels sont enregistrées toutes les opérations conclues avec ces derniers, et servant de grand livre auxiliaire des comptes fournisseurs. 1, record 57, French, - fichier%20fournisseurs

Record 57, Spanish

Save record 57

Record 58 - internal organization data 2005-02-02

Record 58, English

Record 58, Subject field(s)

Negotiable Instruments (Commercial Law)
Foreign Trade

payable to bearer 1, record 58, English, payable%20to%20bearer
correct

Record number: 58, Textual support number: 1 CONT

A security is in bearer form if it is payable to bearer according to its terms and not by reason of any endorsement. 2, record 58, English, - payable%20to%20bearer

Record 58, French

Record 58, Domaine(s)

Effets de commerce (Droit)
Commerce extérieur

payable au porteur 1, record 58, French, payable%20au%20porteur
correct

Record number: 58, Textual support number: 1 CONT

Est au porteur la valeur mobilière payable au porteur selon ses propres modalités et non en raison d'un endossement. 1, record 58, French, - payable%20au%20porteur

Record 58, Spanish

Record 58, Campo(s) temático(s)

Instrumentos negociables (Derecho mercantil)
Comercio exterior

pagadero al portador 1, record 58, Spanish, pagadero%20al%20portador
correct

Save record 58

Record 59 - internal organization data 2004-10-26

Record 59, English

Record 59, Subject field(s)

Taxation

instrument payable on demand 1, record 59, English, instrument%20payable%20on%20demand

Record 59, French

Record 59, Domaine(s)

Fiscalité

effet payable sur demande 1, record 59, French, effet%20payable%20sur%20demande
masculine noun

Record number: 59, Textual support number: 1 OBS

Source : Règles de la Cour fédérale. 1, record 59, French, - effet%20payable%20sur%20demande

Record 59, Spanish

Record 59, Campo(s) temático(s)

Sistema tributario

título pagadero a la vista 1, record 59, Spanish, t%C3%ADtulo%20pagadero%20a%20la%20vista
masculine noun

Save record 59

Record 60 - external organization data 2004-10-04

Record 60, English

Record 60, Subject field(s)

Accounting
Compartment - Canadian Nuclear Safety Commission

amount payable 1, record 60, English, amount%20payable

Record number: 60, Textual support number: 1 CONT

Within 30 days of the invoice issue date, the applicant, certificate holder or licensee shall remit to the Commission, amounts payable according to the account balance. 1, record 60, English, - amount%20payable

Record 60, French

Record 60, Domaine(s)

Comptabilité
Tiroir - Commission canadienne de sûreté nucléaire

montant dû 1, record 60, French, montant%20d%C3%BB
masculine noun

Record number: 60, Textual support number: 1 CONT

Dans les trente jours suivant l'émission de la facture, le demandeur, le détenteur de certificat ou le titulaire de permis doit verser à la Commission les montants dus en fonction du solde du compte. 1, record 60, French, - montant%20d%C3%BB

Record 60, Spanish

Save record 60

Record 61 - internal organization data 2003-09-03

Record 61, English

Record 61, Subject field(s)

Accounting
Government Accounting

note payable 1, record 61, English, note%20payable
correct

Record number: 61, Textual support number: 1 DEF

A liability evidenced by a promissory note. 2, record 61, English, - note%20payable

Record number: 61, Textual support number: 1 OBS

Related term: bill payable. 3, record 61, English, - note%20payable

Record 61, French

Record 61, Domaine(s)

Comptabilité
Comptabilité publique

effet à payer 1, record 61, French, effet%20%C3%A0%20payer
correct, masculine noun

billet à payer 2, record 61, French, billet%20%C3%A0%20payer
avoid, masculine noun

Record number: 61, Textual support number: 1 DEF

Dette qui fait l'objet d'un billet à ordre. 2, record 61, French, - effet%20%C3%A0%20payer

Record 61, Spanish

Record 61, Campo(s) temático(s)

Contabilidad
Contabilidad pública

efecto a pagar 1, record 61, Spanish, efecto%20a%20pagar
correct, masculine noun

pagaré 1, record 61, Spanish, pagar%C3%A9
correct, masculine noun

Save record 61

Record 62 - internal organization data 2003-02-21

Record 62, English

Record 62, Subject field(s)

Foreign Trade

payable shares 1, record 62, English, payable%20shares

Record 62, Key term(s)

payable share

Record 62, French

Record 62, Domaine(s)

Commerce extérieur

actions exigibles 1, record 62, French, actions%20exigibles
feminine noun

Record 62, Key term(s)

action exigible

Record 62, Spanish

Save record 62

Record 63 - internal organization data 2002-07-31

Record 63, English

Record 63, Subject field(s)

Special-Language Phraseology
Loans
Education (General)

interest due and payable 1, record 63, English, interest%20due%20and%20payable
correct

Record 63, French

Record 63, Domaine(s)

Phraséologie des langues de spécialité
Prêts et emprunts
Pédagogie (Généralités)

intérêts dus et exigibles 1, record 63, French, int%C3%A9r%C3%AAts%20dus%20et%20exigibles
correct, masculine noun, plural

Record 63, Key term(s)

intérêt dû et exigible

Record 63, Spanish

Save record 63

Record 64 - internal organization data 2002-04-16

Record 64, English

Record 64, Subject field(s)

Insurance

premium payable in arrears 1, record 64, English, premium%20payable%20in%20arrears
correct

Record number: 64, Textual support number: 1 CONT

Different specifications for permanent health insurance, such as waiting period, an escalating factor, duration of payment for temporary disability benefits, conversion option and an employer contribution waiver, should also correspond. Some companies insist that premiums are payable in advance, which is not comparable with premiums payable in arrears. 1, record 64, English, - premium%20payable%20in%20arrears

Record 64, French

Record 64, Domaine(s)

Assurances

prime à terme échu 1, record 64, French, prime%20%C3%A0%20terme%20%C3%A9chu
correct, feminine noun, standardized

Record number: 64, Textual support number: 1 DEF

Prime payable à la fin de la période d'assurance à laquelle elle se rapporte. 1, record 64, French, - prime%20%C3%A0%20terme%20%C3%A9chu

Record number: 64, Textual support number: 1 OBS

prime à terme échu : terme normalisé par l'AFNOR. Extrait de la norme NF-K40-001, reproduite avec l'autorisation de l'AFNOR. 2, record 64, French, - prime%20%C3%A0%20terme%20%C3%A9chu

Record 64, Spanish

Save record 64

Record 65 - internal organization data 2002-04-03

Record 65, English

Record 65, Subject field(s)

Finance

made payable to 1, record 65, English, made%20payable%20to

Record 65, French

Record 65, Domaine(s)

Finances

libellé à l'ordre de 1, record 65, French, libell%C3%A9%20%C3%A0%20l%27ordre%20de

établi à l'ordre de 1, record 65, French, %C3%A9tabli%20%C3%A0%20l%27ordre%20de

Record 65, Spanish

Record 65, Campo(s) temático(s)

Finanzas

extendido a nombre de 1, record 65, Spanish, extendido%20a%20nombre%20de

emitido a nombre de 1, record 65, Spanish, emitido%20a%20nombre%20de

Save record 65

Record 66 - internal organization data 2002-03-20

Record 66, English

Record 66, Subject field(s)

Occupation Names (General)
Accounting

accounts payable clerk 1, record 66, English, accounts%20payable%20clerk
correct

Record 66, French

Record 66, Domaine(s)

Désignations des emplois (Généralités)
Comptabilité

commis aux comptes créditeurs 1, record 66, French, commis%20aux%20comptes%20cr%C3%A9diteurs
masculine and feminine noun

commis aux comptes fournisseurs 2, record 66, French, commis%20aux%20comptes%20fournisseurs
correct, see observation, masculine and feminine noun

Record number: 66, Textual support number: 1 OBS

«Comptes créditeurs» a un sens plus large que «comptes fournisseurs» et englobe les sommes dues à des fournisseurs ainsi que celles dues à d'autres personnes physiques ou morales (dirigeants, succursales, etc.). Le premier a été uniformisé par le Groupe d'étude de la terminologie comptable pour emploi dans les documents comptables de l'État canadien. 3, record 66, French, - commis%20aux%20comptes%20cr%C3%A9diteurs

Record 66, Spanish

Save record 66

Record 67 - internal organization data 2002-01-30

Record 67, English

Record 67, Subject field(s)

Loans

payable on demand 1, record 67, English, payable%20on%20demand

callable 2, record 67, English, callable

Record 67, French

Record 67, Domaine(s)

Prêts et emprunts

remboursable sur demande 1, record 67, French, remboursable%20sur%20demande

Record 67, Spanish

Record 67, Campo(s) temático(s)

Préstamos

exigible 1, record 67, Spanish, exigible

Save record 67

Record 68 - internal organization data 2001-11-23

Record 68, English

Record 68, Subject field(s)

Financial and Budgetary Management
Government Accounting

accounts payable and accrued liability 1, record 68, English, accounts%20payable%20and%20accrued%20liability
correct

Record 68, French

Record 68, Domaine(s)

Gestion budgétaire et financière
Comptabilité publique

créditeurs et charges à payer 1, record 68, French, cr%C3%A9diteurs%20et%20charges%20%C3%A0%20payer
correct, masculine noun, plural

Record 68, Spanish

Save record 68

Record 69 - internal organization data 2001-11-02

Record 69, English

Record 69, Subject field(s)

Loans

payable semi-annually in arrears 1, record 69, English, payable%20semi%2Dannually%20in%20arrears
correct

Record 69, French

Record 69, Domaine(s)

Prêts et emprunts

payable par versements semestriels en arrérage 1, record 69, French, payable%20par%20versements%20semestriels%20en%20arr%C3%A9rage
correct

Record 69, Key term(s)

payable semestriellement à terme échu
payable par versements semestriels en arrérages

Record 69, Spanish

Record 69, Campo(s) temático(s)

Préstamos

pagadero por semestre vencido 1, record 69, Spanish, pagadero%20por%20semestre%20vencido

pagadero cada semestre vencido 1, record 69, Spanish, pagadero%20cada%20semestre%20vencido

Save record 69

Record 70 - internal organization data 2001-10-15

Record 70, English

Record 70, Subject field(s)

Courts

fees payable 1, record 70, English, fees%20payable
correct

fees to be paid 2, record 70, English, fees%20to%20be%20paid
correct

Record number: 70, Textual support number: 1 CONT

... determine the fees payable in relation to the designation of lenders 3, record 70, English, - fees%20payable

Record number: 70, Textual support number: 1 OBS

Usually in the plural form. 4, record 70, English, - fees%20payable

Record 70, Key term(s)

fee payable
fee to be paid

Record 70, French

Record 70, Domaine(s)

Tribunaux

droits payables 1, record 70, French, droits%20payables
correct, masculine noun, plural

frais payables 2, record 70, French, frais%20payables
correct, masculine noun, plural
droits exigibles 2, record 70, French, droits%20exigibles
masculine noun, plural

Record number: 70, Textual support number: 1 OBS

Pluriel d'usage. 3, record 70, French, - droits%20payables

Record 70, Key term(s)

droit payable
frais payable
droit exigible

Record 70, Spanish

Save record 70

Record 71 - internal organization data 2001-08-28

Record 71, English

Record 71, Subject field(s)

Finance
Foreign Trade

due and payable in full 1, record 71, English, due%20and%20payable%20in%20full

Record 71, French

Record 71, Domaine(s)

Finances
Commerce extérieur

dû et payable en totalité 1, record 71, French, d%C3%BB%20et%20payable%20en%20totalit%C3%A9

dû et exigible en totalité 1, record 71, French, d%C3%BB%20et%20exigible%20en%20totalit%C3%A9

Record 71, Spanish

Record 71, Campo(s) temático(s)

Finanzas
Comercio exterior

adeudado y pagadero integramente 1, record 71, Spanish, adeudado%20y%20pagadero%20integramente

Save record 71

Record 72 - internal organization data 2001-08-27

Record 72, English

Record 72, Subject field(s)

Loans
Taxation

arrears payable in annual instalments 1, record 72, English, arrears%20payable%20in%20annual%20instalments
plural

Record 72, Key term(s)

arrear payable in annual instalments

Record 72, French

Record 72, Domaine(s)

Prêts et emprunts
Fiscalité

arriérés payables par annuités 1, record 72, French, arri%C3%A9r%C3%A9s%20payables%20par%20annuit%C3%A9s
masculine noun, plural

Record 72, Key term(s)

arriéré payable par annuités

Record 72, Spanish

Record 72, Campo(s) temático(s)

Préstamos
Sistema tributario

atrasos pagaderos en anualidades 1, record 72, Spanish, atrasos%20pagaderos%20en%20anualidades
masculine noun, plural

Record 72, Key term(s)

atraso pagadero en anualidades

Save record 72

Record 73 - internal organization data 2001-08-02

Record 73, English

Record 73, Subject field(s)

Titles of Federal Laws and Regulations (Canadian)
Finance

Security for Debts Due to Her Majesty Regulations 1, record 73, English, Security%20for%20Debts%20Due%20to%20Her%20Majesty%20Regulations
correct, Canada

Regulations Concerning Security in Respect of Debts and Obligations Due or Payable to Her Majesty and Claims by Her Majesty 2, record 73, English, Regulations%20Concerning%20Security%20in%20Respect%20of%20Debts%20and%20Obligations%20Due%20or%20Payable%20to%20Her%20Majesty%20and%20Claims%20by%20Her%20Majesty
correct, Canada

Record number: 73, Textual support number: 1 OBS

Pursuant to the Financial Administration Act. 2, record 73, English, - Security%20for%20Debts%20Due%20to%20Her%20Majesty%20Regulations

Record number: 73, Textual support number: 2 OBS

Short title: Security for Debts Due to Her Majesty Regulations. Legal title: Regulations Concerning Security in Respect of Debts and Obligations Due or Payable to Her Majesty and Claims by Her Majesty. 3, record 73, English, - Security%20for%20Debts%20Due%20to%20Her%20Majesty%20Regulations

Record 73, French

Record 73, Domaine(s)

Titres de lois et de règlements fédéraux canadiens
Finances

Règlement sur la garantie à l'égard des dettes dues à Sa Majesté 1, record 73, French, R%C3%A8glement%20sur%20la%20garantie%20%C3%A0%20l%27%C3%A9gard%20des%20dettes%20dues%20%C3%A0%20Sa%20Majest%C3%A9
correct, masculine noun, Canada

Règlement concernant la garantie à l'égard des dettes et des obligations dues ou payables à Sa Majesté ou des réclamations de Sa Majesté 2, record 73, French, R%C3%A8glement%20concernant%20la%20garantie%20%C3%A0%20l%27%C3%A9gard%20des%20dettes%20et%20des%20obligations%20dues%20ou%20payables%20%C3%A0%20Sa%20Majest%C3%A9%20ou%20des%20r%C3%A9clamations%20de%20Sa%20Majest%C3%A9
correct, masculine noun, Canada

Record number: 73, Textual support number: 1 OBS

En vertu de la Loi sur la gestion des finances publiques. 2, record 73, French, - R%C3%A8glement%20sur%20la%20garantie%20%C3%A0%20l%27%C3%A9gard%20des%20dettes%20dues%20%C3%A0%20Sa%20Majest%C3%A9

Record number: 73, Textual support number: 2 OBS

Titre abrégé : Règlement sur la garantie à l'égard des dettes dues à Sa Majesté. Titre légal : Règlement concernant la garantie à l'égard des dettes et des obligations dues ou payables à Sa Majesté ou des réclamations de Sa Majesté. 3, record 73, French, - R%C3%A8glement%20sur%20la%20garantie%20%C3%A0%20l%27%C3%A9gard%20des%20dettes%20dues%20%C3%A0%20Sa%20Majest%C3%A9

Record 73, Spanish

Save record 73

Record 74 - internal organization data 2001-07-05

Record 74, English

Record 74, Subject field(s)

Financial and Budgetary Management
Government Accounting

settlement of accounts payable 1, record 74, English, settlement%20of%20accounts%20payable
correct

Record number: 74, Textual support number: 1 CONT

"6299-Net Increase or Decrease to Other Liability Accounts" are used to indicate a settlement of accounts payable. 2, record 74, English, - settlement%20of%20accounts%20payable

Record 74, French

Record 74, Domaine(s)

Gestion budgétaire et financière
Comptabilité publique

règlement des créditeurs 1, record 74, French, r%C3%A8glement%20des%20cr%C3%A9diteurs
correct, masculine noun

Record number: 74, Textual support number: 1 CONT

Le code 6299, «Augmentation ou diminution nette des autres passifs», sert à indiquer le règlement des créditeurs. 2, record 74, French, - r%C3%A8glement%20des%20cr%C3%A9diteurs

Record 74, Spanish

Save record 74

Record 75 - internal organization data 2001-06-20

Record 75, English

Record 75, Subject field(s)

Special-Language Phraseology
Finance

payable after sight 1, record 75, English, payable%20after%20sight
correct

Record number: 75, Textual support number: 1 OBS

Bill of exchange. 1, record 75, English, - payable%20after%20sight

Record 75, French

Record 75, Domaine(s)

Phraséologie des langues de spécialité
Finances

payable à un certain délai de vue 1, record 75, French, payable%20%C3%A0%20un%20certain%20d%C3%A9lai%20de%20vue

Record 75, Spanish

Save record 75

Record 76 - internal organization data 2001-06-14

Record 76, English

Record 76, Subject field(s)

Law of the Sea
Water Transport
Pricing (Water Transport)
Grain Growing

freight payable concurrent with discharge 1, record 76, English, freight%20payable%20concurrent%20with%20discharge
correct

Record number: 76, Textual support number: 1 CONT

Freight is normally paid at one of two times; a) when loading is completed, the exact quantity of cargo is known, and the bills of lading have been signed by the master. This will be described in the charter party as "freight prepaid on signing of bills of lading, nonreturnable, ship lost or not lost". b) during discharge, for the quantity unloaded daily. This is described as "freight payable concurrent with discharge". 1, record 76, English, - freight%20payable%20concurrent%20with%20discharge

Record 76, French

Record 76, Domaine(s)

Droit de la mer
Transport par eau
Tarification (Transport par eau)
Culture des céréales

fret à payer alors que se fait le déchargement 1, record 76, French, fret%20%C3%A0%20payer%20alors%20que%20se%20fait%20le%20d%C3%A9chargement
correct, masculine noun

Record number: 76, Textual support number: 1 CONT

Le fret est notamment payé à l'un des deux moments suivants : a) Lorsque le chargement est complété, la quantité exacte de la cargaison connue et le connaissement signé par le capitaine. Décrit dans la charte-partie comme «fret payé sur signature des connaissements, ou remboursable, navire perdu ou non perdu». b) Au déchargement, pour la quantité déchargée quotidiennement. Décrit comme «fret à payer alors que se fait le déchargement». 1, record 76, French, - fret%20%C3%A0%20payer%20alors%20que%20se%20fait%20le%20d%C3%A9chargement

Record 76, Spanish

Save record 76

Record 77 - internal organization data 2001-05-14

Record 77, English

Record 77, Subject field(s)

General Vocabulary
Finance

amount payable 1, record 77, English, amount%20payable
correct

amount to be paid 2, record 77, English, amount%20to%20be%20paid

Record 77, French

Record 77, Domaine(s)

Vocabulaire général
Finances

montant à payer 1, record 77, French, montant%20%C3%A0%20payer
correct, masculine noun

indemnité à verser 2, record 77, French, indemnit%C3%A9%20%C3%A0%20verser
feminine noun

Record 77, Spanish

Save record 77

Record 78 - internal organization data 2001-03-08

Record 78, English

Record 78, Subject field(s)

Titles of Federal Laws and Regulations (Canadian)
Federal Administration

Payment to Estates Regulations, 1996 1, record 78, English, Payment%20to%20Estates%20Regulations%2C%201996
correct, Canada

Payments to Estates Regulations, 1990 2, record 78, English, Payments%20to%20Estates%20Regulations%2C%201990
former designation, correct, Canada
Regulations Respecting Payments to Estates of Certain Persons Where Moneys Are Payable by Her Majesty to a Deceased Person 3, record 78, English, Regulations%20Respecting%20Payments%20to%20Estates%20of%20Certain%20Persons%20Where%20Moneys%20Are%20Payable%20by%20Her%20Majesty%20to%20a%20Deceased%20Person
correct, Canada
Payments to Estates Regulations 3, record 78, English, Payments%20to%20Estates%20Regulations
former designation, correct, Canada

Record 78, French

Record 78, Domaine(s)

Titres de lois et de règlements fédéraux canadiens
Administration fédérale

Règlement de 1996 sur les versements aux successions 1, record 78, French, R%C3%A8glement%20de%201996%20sur%20les%20versements%20aux%20successions
correct, masculine noun, Canada

Règlement de 1990 sur les versements aux successions 2, record 78, French, R%C3%A8glement%20de%201990%20sur%20les%20versements%20aux%20successions
former designation, correct, masculine noun, Canada
Règlement concernant le versement, à la succession ou à certaines personnes, des montants payables par Sa Majesté à une personne décédée 3, record 78, French, R%C3%A8glement%20concernant%20le%20versement%2C%20%C3%A0%20la%20succession%20ou%20%C3%A0%20certaines%20personnes%2C%20des%20montants%20payables%20par%20Sa%20Majest%C3%A9%20%C3%A0%20une%20personne%20d%C3%A9c%C3%A9d%C3%A9e
correct, masculine noun, Canada
Règlement sur les versements aux successions 3, record 78, French, R%C3%A8glement%20sur%20les%20versements%20aux%20successions
former designation, correct, masculine noun, Canada

Record 78, Spanish

Save record 78

Record 79 - internal organization data 2001-01-24

Record 79, English

Record 79, Subject field(s)

Life Insurance

insurance providing a benefit payable only in case of survival 1, record 79, English, insurance%20providing%20a%20benefit%20payable%20only%20in%20case%20of%20survival
correct

Record 79, French

Record 79, Domaine(s)

Assurance sur la vie

assurance en cas de vie 1, record 79, French, assurance%20en%20cas%20de%20vie
correct, feminine noun

Record number: 79, Textual support number: 1 DEF

Assurance ne prévoyant le paiement d'une prestation que si l'assuré survit à l'expiration d'une période donnée. 2, record 79, French, - assurance%20en%20cas%20de%20vie

Record 79, Spanish

Record 79, Campo(s) temático(s)

Seguro de vida

seguro para caso de vida 1, record 79, Spanish, seguro%20para%20caso%20de%20vida
correct, masculine noun

Record number: 79, Textual support number: 1 DEF

[Seguro] que garantiza el pago de un capital o una renta al beneficiario, que normalmente es el propio asegurado, sólo si éste vive en una fecha o edad determinada. 1, record 79, Spanish, - seguro%20para%20caso%20de%20vida

Save record 79

Record 80 - internal organization data 2000-12-14

Record 80, English

Record 80, Subject field(s)

Stock Exchange

coupon payable 1, record 80, English, coupon%20payable
correct

Record 80, French

Record 80, Domaine(s)

Bourse

coupon à payer 1, record 80, French, coupon%20%C3%A0%20payer
correct, masculine noun

Record number: 80, Textual support number: 1 OBS

Coupon : Partie détachable d'un certificat d'obligation donnant droit au détenteur à un paiement d'intérêt d'un montant spécifié lorsqu'il est détaché et présenté à une banque à compter de la date de son échéance. 2, record 80, French, - coupon%20%C3%A0%20payer

Record 80, Spanish

Save record 80

Record 81 - internal organization data 2000-12-13

Record 81, English

Record 81, Subject field(s)

Stock Exchange

payable on application 1, record 81, English, payable%20on%20application
correct

Record number: 81, Textual support number: 1 CONT

The amount payable on application on each share shall not be less than 5 per cent of the nominal amount of the share. 1, record 81, English, - payable%20on%20application

Record 81, French

Record 81, Domaine(s)

Bourse

payable à la souscription 1, record 81, French, payable%20%C3%A0%20la%20souscription
correct

Record 81, Spanish

Save record 81

Record 82 - internal organization data 2000-11-16

Record 82, English

Record 82, Subject field(s)

Various Proper Names
Accounting

General Accounts Payable 1, record 82, English, General%20Accounts%20Payable

Record 82, French

Record 82, Domaine(s)

Appellations diverses
Comptabilité

Système de paiement des comptes généraux 1, record 82, French, Syst%C3%A8me%20de%20paiement%20des%20comptes%20g%C3%A9n%C3%A9raux
masculine noun

SPCG 1, record 82, French, SPCG

Record 82, Spanish

Save record 82

Record 83 - internal organization data 2000-11-09

Record 83, English

Record 83, Subject field(s)

General Vocabulary

payable to 1, record 83, English, payable%20to
correct

Record 83, French

Record 83, Domaine(s)

Vocabulaire général

payable à 1, record 83, French, payable%20%C3%A0
correct

Record 83, Spanish

Save record 83

Record 84 - internal organization data 2000-11-09

Record 84, English

Record 84, Subject field(s)

General Vocabulary

payable by 1, record 84, English, payable%20by
correct

Record 84, French

Record 84, Domaine(s)

Vocabulaire général

exigible de 1, record 84, French, exigible%20de
correct

Record 84, Spanish

Save record 84

Record 85 - internal organization data 2000-11-02

Record 85, English

Record 85, Subject field(s)

Software
Government Accounting

IS payable 1, record 85, English, IS%20payable

Record 85, French

Record 85, Domaine(s)

Logiciels
Comptabilité publique

RI créditeur 1, record 85, French, RI%20cr%C3%A9diteur

Record number: 85, Textual support number: 1 OBS

Source(s) : Vocabulaire établi par les traducteurs du groupe Informatique affectés à la traduction du Guide de l'utilisateur, du Guide du gestionnaire et des documents de formation du SFMC [Système financier ministériel commun]. 1, record 85, French, - RI%20cr%C3%A9diteur

Record 85, Spanish

Save record 85

Record 86 - internal organization data 2000-11-01

Record 86, English

Record 86, Subject field(s)

Accounting

A/P entry 1, record 86, English, A%2FP%20entry

Record number: 86, Textual support number: 1 OBS

A/P: accounts payable. 2, record 86, English, - A%2FP%20entry

Record 86, Key term(s)

A/P entries
A-P entry
A-P entries
accounts payable entry
accounts payable entries

Record 86, French

Record 86, Domaine(s)

Comptabilité

entrée C/C 1, record 86, French, entr%C3%A9e%20C%2FC
feminine noun

Record number: 86, Textual support number: 1 OBS

C/C : comptes créditeurs. 2, record 86, French, - entr%C3%A9e%20C%2FC

Record 86, Key term(s)

entrées C/C
entrée C-C
entrées C-C
entrée comptes créditeurs
entrées comptes créditeurs

Record 86, Spanish

Save record 86

Record 87 - internal organization data 2000-11-01

Record 87, English

Record 87, Subject field(s)

Accounting
Informatics

accounts payable ID 1, record 87, English, accounts%20payable%20ID

Record 87, Key term(s)

accounts payable identification

Record 87, French

Record 87, Domaine(s)

Comptabilité
Informatique

numéro de compte créditeur 1, record 87, French, num%C3%A9ro%20de%20compte%20cr%C3%A9diteur
masculine noun

Record number: 87, Textual support number: 1 OBS

Source(s) : Vocabulaire établi pour la traduction du Guide de l'utilisateur, du Guide du gestionnaire et des documents de formation du SFMC [Système financier ministériel commun]. 1, record 87, French, - num%C3%A9ro%20de%20compte%20cr%C3%A9diteur

Record 87, Key term(s)

n° de compte créditeur

Record 87, Spanish

Save record 87

Record 88 - internal organization data 2000-11-01

Record 88, English

Record 88, Subject field(s)

Titles of Documents and Works
Accounting
Informatics

Accounts Payable Summary by Supplier 1, record 88, English, Accounts%20Payable%20Summary%20by%20Supplier

Record 88, French

Record 88, Domaine(s)

Titres de documents et d'œuvres
Comptabilité
Informatique

Sommaire des comptes créditeurs par fournisseur 1, record 88, French, Sommaire%20des%20comptes%20cr%C3%A9diteurs%20par%20fournisseur
masculine noun

Record 88, Spanish

Save record 88

Record 89 - internal organization data 2000-09-13

Record 89, English

Record 89, Subject field(s)

Titles of Federal Laws and Regulations (Canadian)
Loans

An Act to amend the Interest Act(interest payable on repayment of a mortgage loan before maturity) 1, record 89, English, An%20Act%20to%20amend%20the%20Interest%20Act%28interest%20payable%20on%20repayment%20of%20a%20mortgage%20loan%20before%20maturity%29
correct, Canada

Record 89, French

Record 89, Domaine(s)

Titres de lois et de règlements fédéraux canadiens
Prêts et emprunts

Loi modifiant la Loi sur l'intérêt (intérêts payables lors du remboursement d'un prêt hypothécaire avant son échéance) 1, record 89, French, Loi%20modifiant%20la%20Loi%20sur%20l%27int%C3%A9r%C3%AAt%20%28int%C3%A9r%C3%AAts%20payables%20lors%20du%20remboursement%20d%27un%20pr%C3%AAt%20hypoth%C3%A9caire%20avant%20son%20%C3%A9ch%C3%A9ance%29
correct, feminine noun, Canada

Record 89, Spanish

Save record 89

Record 90 - internal organization data 2000-08-11

Record 90, English

Record 90, Subject field(s)

Citizenship and Immigration

cost recovery fee 1, record 90, English, cost%20recovery%20fee
correct

fee payable 1, record 90, English, fee%20payable
correct

Record number: 90, Textual support number: 1 OBS

Terminology used by Citizenship and Immigration Canada. 2, record 90, English, - cost%20recovery%20fee

Record 90, French

Record 90, Domaine(s)

Citoyenneté et immigration

droit exigible 1, record 90, French, droit%20exigible
correct, masculine noun

droit exigé 1, record 90, French, droit%20exig%C3%A9
correct, masculine noun

Record number: 90, Textual support number: 1 OBS

Terminologie employée par Citoyenneté et Immigration Canada. 2, record 90, French, - droit%20exigible

Record 90, Spanish

Save record 90

Record 91 - internal organization data 2000-07-13

Record 91, English

Record 91, Subject field(s)

Titles of Forms
Taxation

Part XII Tax Return - Tax on Payments to the Crown by a Tax Exempt Person 1, record 91, English, Part%20XII%20Tax%20Return%20%2D%20Tax%20on%20Payments%20to%20the%20Crown%20by%20a%20Tax%20Exempt%20Person
correct, Canada

Return for the Calculation of Part XII Tax Payable by a Tax Exempt Person on Certain Payments made to the Crown 2, record 91, English, Return%20for%20the%20Calculation%20of%20Part%20XII%20Tax%20Payable%20by%20a%20Tax%20Exempt%20Person%20on%20Certain%20Payments%20made%20to%20the%20Crown
former designation, correct, Canada

Record number: 91, Textual support number: 1 OBS

Form T2026, Revenue Canada Taxation. 2, record 91, English, - Part%20XII%20Tax%20Return%20%2D%20Tax%20on%20Payments%20to%20the%20Crown%20by%20a%20Tax%20Exempt%20Person

Record 91, French

Record 91, Domaine(s)

Titres de formulaires administratifs
Fiscalité

Déclaration d'impôt de la partie XII - Impôt sur des paiements versés à la Couronne par une personne exonérée d'impôt 1, record 91, French, D%C3%A9claration%20d%27imp%C3%B4t%20de%20la%20partie%20XII%20%2D%20Imp%C3%B4t%20sur%20des%20paiements%20vers%C3%A9s%20%C3%A0%20la%20Couronne%20par%20une%20personne%20exon%C3%A9r%C3%A9e%20d%27imp%C3%B4t
correct, feminine noun, Canada

Calcul de l'impôt de la Partie XII payable par une personne exonérée d'impôt sur certains paiements versés à la Couronne 2, record 91, French, Calcul%20de%20l%27imp%C3%B4t%20de%20la%20Partie%20XII%20payable%20par%20une%20personne%20exon%C3%A9r%C3%A9e%20d%27imp%C3%B4t%20sur%20certains%20paiements%20vers%C3%A9s%20%C3%A0%20la%20Couronne
former designation, correct, masculine noun, Canada

Record number: 91, Textual support number: 1 OBS

Formule T2026, Revenu Canada Impôt. 2, record 91, French, - D%C3%A9claration%20d%27imp%C3%B4t%20de%20la%20partie%20XII%20%2D%20Imp%C3%B4t%20sur%20des%20paiements%20vers%C3%A9s%20%C3%A0%20la%20Couronne%20par%20une%20personne%20exon%C3%A9r%C3%A9e%20d%27imp%C3%B4t

Record 91, Spanish

Save record 91

Record 92 - internal organization data 2000-06-09

Record 92, English

Record 92, Subject field(s)

Taxation

premium payable 1, record 92, English, premium%20payable
correct

Record number: 92, Textual support number: 1 CONT

premium payable at 2.55% 1, record 92, English, - premium%20payable

Record number: 92, Textual support number: 1 OBS

Term extracted from the Taxation Operations Manual 40(10)0-A1, form T2203, of Revenue Canada, 2-1999. 2, record 92, English, - premium%20payable

Record 92, French

Record 92, Domaine(s)

Fiscalité

prime payable 1, record 92, French, prime%20payable
correct, feminine noun

Record number: 92, Textual support number: 1 CONT

[...] prime payable au taux de 2,55 % 1, record 92, French, - prime%20payable

Record number: 92, Textual support number: 1 OBS

Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-A), formulaire T2203, 2-1999. 2, record 92, French, - prime%20payable

Record 92, Spanish

Save record 92

Record 93 - internal organization data 2000-04-12

Record 93, English

Record 93, Subject field(s)

Government Accounting

Payables at Year-End 1, record 93, English, Payables%20at%20Year%2DEnd
correct, plural

PAYE 2, record 93, English, PAYE
correct

Record number: 93, Textual support number: 1 DEF

The recording against the current fiscal year of liabilities incurred but which have not been paid by the end of the 13th accounting period. 3, record 93, English, - Payables%20at%20Year%2DEnd

Record 93, Key term(s)

payable at Year-End
payable at Year End
payables at Year End

Record 93, French

Record 93, Domaine(s)

Comptabilité publique

créditeurs à la fin de l'exercice 1, record 93, French, cr%C3%A9diteurs%20%C3%A0%20la%20fin%20de%20l%27exercice
correct, masculine noun, plural

CAFE 2, record 93, French, CAFE
correct, masculine noun

comptes à payer à la fin de l'exercice 3, record 93, French, comptes%20%C3%A0%20payer%20%C3%A0%20la%20fin%20de%20l%27exercice
avoid, masculine noun
- CAPAFE 3, record 93, French, CAPAFE
  avoid, masculine noun

Record number: 93, Textual support number: 1 DEF

Dettes contractées envers des tiers et non réglées au 31 mars pour des travaux exécutés, des biens reçus et des services rendus avant la fin de l'exercice. Ces sommes sont imputables aux crédits de ce même exercice. 4, record 93, French, - cr%C3%A9diteurs%20%C3%A0%20la%20fin%20de%20l%27exercice

Record 93, Key term(s)

compte à payer à la fin de l'exercice

Record 93, Spanish

Save record 93

Record 94 - internal organization data 2000-04-11

Record 94, English

Record 94, Subject field(s)

Accounting

accounts payable redesign 1, record 94, English, accounts%20payable%20redesign
correct

APR 1, record 94, English, APR
correct

Record 94, French

Record 94, Domaine(s)

Comptabilité

restructuration des comptes créditeurs 1, record 94, French, restructuration%20des%20comptes%20cr%C3%A9diteurs
correct, feminine noun

RCC 1, record 94, French, RCC
correct, feminine noun

Record 94, Spanish

Save record 94

Record 95 - internal organization data 2000-04-11

Record 95, English

Record 95, Subject field(s)

Accounting
Government Accounting

accounts payable 1, record 95, English, accounts%20payable
correct, officially approved

A/P 2, record 95, English, A%2FP
correct

payables 3, record 95, English, payables
correct

Record number: 95, Textual support number: 1 DEF

An account which records amounts owing at the year end pursuant to contractual arrangements, or for work performed, goods received, or services rendered, relating to appropriations on which parliament has imposed annual ceilings, accrued amounts to be paid from appropriations and statutory authorities, and accrued financial obligations of consolidated Crown corporations. 4, record 95, English, - accounts%20payable

Record number: 95, Textual support number: 1 OBS

Accounts payable: Officially approved by the Study Group on Accounting Terminology (SGAT) for use in Government of Canada accounting documents. 5, record 95, English, - accounts%20payable

Record 95, French

Record 95, Domaine(s)

Comptabilité
Comptabilité publique

créditeurs 1, record 95, French, cr%C3%A9diteurs
correct, see observation, masculine noun, plural, officially approved

comptes créditeurs 2, record 95, French, comptes%20cr%C3%A9diteurs
correct, masculine noun, plural, officially approved
comptes à payer 3, record 95, French, comptes%20%C3%A0%20payer
avoid, masculine noun, plural
comptes payables 3, record 95, French, comptes%20payables
avoid, masculine noun, plural

Record number: 95, Textual support number: 1 DEF

Compte dans lequel on inscrit les montants dus à la fin de l'exercice conformément à des accords contractuels, ou pour des travaux accomplis, des marchandises reçues ou des services rendus, en ce qui concerne les crédits auxquels le Parlement a imposé des plafonds annuels, les montants constatés à être versés à même les crédits et les autorisations législatives, ainsi que les dettes constatées par régularisation des sociétés d'État consolidées. 3, record 95, French, - cr%C3%A9diteurs

Record number: 95, Textual support number: 1 OBS

Créditeurs; comptes créditeurs : termes uniformisés par le Groupe d'étude de la terminologie comptable pour emploi dans les documents comptables de l'État canadien. 4, record 95, French, - cr%C3%A9diteurs

Record 95, Spanish

Record 95, Campo(s) temático(s)

Contabilidad
Contabilidad pública

cuentas por pagar 1, record 95, Spanish, cuentas%20por%20pagar
correct, feminine noun

cuentas a pagar 2, record 95, Spanish, cuentas%20a%20pagar
correct, see observation, feminine noun

Record number: 95, Textual support number: 1 DEF

Las obligaciones en cuenta abierta por concepto de compras de mercancías, de materias primas y de abastecimientos, así como por servicios recibidos y gastos causados en el curso de los negocios, que no hubieran sido pagados. 3, record 95, Spanish, - cuentas%20por%20pagar

Record number: 95, Textual support number: 1 OBS

Dentro de esta cuenta, no deben incluirse los préstamos o documentos por pagar, que se hayan originado por otras causas o que se hayan convertido o cambiado por alguna otra forma distinta de la de saldo en cuenta abierta. 3, record 95, Spanish, - cuentas%20por%20pagar

Record number: 95, Textual support number: 2 OBS

Las fuentes españolas prefieren el término "cuentas a pagar". 4, record 95, Spanish, - cuentas%20por%20pagar

Record number: 95, Textual support number: 3 OBS

cuentas a pagar: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 95, Spanish, - cuentas%20por%20pagar

Save record 95

Record 96 - external organization data 2000-03-22

Record 96, English

Record 96, Subject field(s)

Federal Government Bodies and Committees (Canadian)
Compartment - Canadian Nuclear Safety Commission

Accounts Payable 1, record 96, English, Accounts%20Payable
correct, Canada

AP 1, record 96, English, AP
correct, Canada

Record 96, French

Record 96, Domaine(s)

Organismes et comités fédéraux (Gouvernement canadien)
Tiroir - Commission canadienne de sûreté nucléaire

Comptes créditeurs 1, record 96, French, Comptes%20cr%C3%A9diteurs
correct, masculine noun, Canada

Record number: 96, Textual support number: 1 OBS

Organigramme, septembre 1997. 1, record 96, French, - Comptes%20cr%C3%A9diteurs

Record 96, Spanish

Save record 96

Record 97 - external organization data 2000-03-22

Record 97, English

Record 97, Subject field(s)

Government Positions
Compartment - Canadian Nuclear Safety Commission

Accounts Payable Clerk 1, record 97, English, Accounts%20Payable%20Clerk
correct

Record 97, French

Record 97, Domaine(s)

Postes gouvernementaux
Tiroir - Commission canadienne de sûreté nucléaire

Commis aux comptes créditeurs 1, record 97, French, Commis%20aux%20comptes%20cr%C3%A9diteurs
correct, masculine noun

Record number: 97, Textual support number: 1 OBS

Organigramme, septembre 1997. 1, record 97, French, - Commis%20aux%20comptes%20cr%C3%A9diteurs

Record 97, Spanish

Save record 97

Record 98 - internal organization data 2000-03-13

Record 98, English

Record 98, Subject field(s)

Taxation

CPP/QPP payable on self-employed income 1, record 98, English, CPP%2FQPP%20payable%20on%20self%2Demployed%20income
correct

Record number: 98, Textual support number: 1 OBS

Field found in the T1 return and extracted from the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999. 2, record 98, English, - CPP%2FQPP%20payable%20on%20self%2Demployed%20income

Record 98, French

Record 98, Domaine(s)

Fiscalité

cotisations au RPC/RRQ à payer pour le revenu d'un travail indépendant 1, record 98, French, cotisations%20au%20RPC%2FRRQ%20%C3%A0%20payer%20pour%20le%20revenu%20d%27un%20travail%20ind%C3%A9pendant
correct, feminine noun

Record number: 98, Textual support number: 1 OBS

Terme qui figure dans une déclaration T1. Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-H). 2, record 98, French, - cotisations%20au%20RPC%2FRRQ%20%C3%A0%20payer%20pour%20le%20revenu%20d%27un%20travail%20ind%C3%A9pendant

Record 98, Spanish

Save record 98

Record 99 - internal organization data 2000-03-13

Record 99, English

Record 99, Subject field(s)

Taxation

supplementary Canada Pension Plan payable 1, record 99, English, supplementary%20Canada%20Pension%20Plan%20payable
correct

supplementary CPP payable 2, record 99, English, supplementary%20CPP%20payable
correct

Record number: 99, Textual support number: 1 OBS

Field found in the T1 return and extracted from the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999. 1, record 99, English, - supplementary%20Canada%20Pension%20Plan%20payable

Record 99, French

Record 99, Domaine(s)

Fiscalité

cotisation additionnelle au Régime de pension du Canada à payer 1, record 99, French, cotisation%20additionnelle%20au%20R%C3%A9gime%20de%20pension%20du%20Canada%20%C3%A0%20payer
correct, feminine noun

cotisation additionnelle au RPC à payer 1, record 99, French, cotisation%20additionnelle%20au%20RPC%20%C3%A0%20payer
correct, feminine noun

Record number: 99, Textual support number: 1 OBS

Terme qui figure dans une déclaration T1. Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-H). 2, record 99, French, - cotisation%20additionnelle%20au%20R%C3%A9gime%20de%20pension%20du%20Canada%20%C3%A0%20payer

Record 99, Spanish

Save record 99

Record 100 - internal organization data 2000-03-13

Record 100, English

Record 100, Subject field(s)

Taxation

supplementary Canada Pension Plan contribution payable 1, record 100, English, supplementary%20Canada%20Pension%20Plan%20contribution%20payable
correct

supplementary CPP contribution payable 2, record 100, English, supplementary%20CPP%20contribution%20payable
correct

Record number: 100, Textual support number: 1 OBS

Field found in the T1 return and extracted from the Taxation Operations Manual 40(10)0-H, of Revenue Canada, 2-1999. Normally used in the plural: supplementary Canada Pension Plan contributions payable. 1, record 100, English, - supplementary%20Canada%20Pension%20Plan%20contribution%20payable

Record 100, Key term(s)

supplementary CPP contributions payable
supplementary Canada Pension Plan contributions payable

Record 100, French

Record 100, Domaine(s)

Fiscalité

cotisations supplémentaires au RPC à payer 1, record 100, French, cotisations%20suppl%C3%A9mentaires%20au%20RPC%20%C3%A0%20payer
correct, feminine noun

cotisations supplémentaires au Régime de pension du Canada à payer 2, record 100, French, cotisations%20suppl%C3%A9mentaires%20au%20R%C3%A9gime%20de%20pension%20du%20Canada%20%C3%A0%20payer
correct, feminine noun

Record number: 100, Textual support number: 1 OBS

Terme qui figure dans une déclaration T1. Terme extrait du Manuel des Opérations de l'impôt (MOI-40(10)0-H). 2, record 100, French, - cotisations%20suppl%C3%A9mentaires%20au%20RPC%20%C3%A0%20payer

Record 100, Key term(s)

cotisation supplémentaire au Régime de pension du Canada à payer
cotisation supplémentaire au RPC à payer

Record 100, Spanish

Save record 100

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PAYABLE [100 records]

Record 1, Main entry term, English

Record 1, Abbreviations, English

Record 1, Synonyms, English

Record 1, Textual support, English

Record 1, Main entry term, French

Record 1, Abbreviations, French

Record 1, Synonyms, French

Record 1, Textual support, French

Record number: 1, Textual support number: 1 DEF

Record number: 1, Textual support number: 1 OBS

Record number: 1, Textual support number: 2 OBS

Record 1, Main entry term, Spanish

Record 1, Abbreviations, Spanish

Record 1, Synonyms, Spanish

Record 1, Textual support, Spanish

Record 2, Main entry term, English

Record 2, Abbreviations, English

Record 2, Synonyms, English

Record 2, Textual support, English

Record number: 2, Textual support number: 1 DEF

Record 2, Main entry term, French

Record 2, Abbreviations, French

Record 2, Synonyms, French

Record 2, Textual support, French

Record number: 2, Textual support number: 1 DEF

Record 2, Main entry term, Spanish

Record 2, Abbreviations, Spanish

Record 2, Synonyms, Spanish

Record 2, Textual support, Spanish

Record number: 2, Textual support number: 1 DEF

Record 3, Main entry term, English

Record 3, Abbreviations, English

Record 3, Synonyms, English

Record 3, Main entry term, French

Record 3, Abbreviations, French

Record 3, Synonyms, French

Record 3, Textual support, French

Record 3, Main entry term, Spanish

Record 3, Abbreviations, Spanish

Record 3, Synonyms, Spanish

Record 3, Textual support, Spanish

Record 4, Main entry term, English

Record 4, Abbreviations, English

Record 4, Synonyms, English

Record 4, Textual support, English

Record 4, Main entry term, French

Record 4, Abbreviations, French

Record 4, Synonyms, French

Record 4, Textual support, French

Record number: 4, Textual support number: 1 DEF

Record number: 4, Textual support number: 1 OBS

Record 4, Main entry term, Spanish

Record 4, Abbreviations, Spanish

Record 4, Synonyms, Spanish

Record 4, Textual support, Spanish

Record 5, Main entry term, English

Record 5, Abbreviations, English

Record 5, Synonyms, English

Record 5, Main entry term, French

Record 5, Abbreviations, French

Record 5, Synonyms, French

Record 5, Textual support, French

Record 5, Textual support, Spanish

Record 6, Main entry term, English

Record 6, Abbreviations, English

Record 6, Synonyms, English

Record 6, Textual support, English

Record number: 6, Textual support number: 1 DEF

Record 6, Main entry term, French

Record 6, Abbreviations, French

Record 6, Synonyms, French

Record 6, Textual support, French

Record number: 6, Textual support number: 1 DEF

Record 6, Textual support, Spanish

Record 7, Main entry term, English

Record 7, Abbreviations, English

Record 7, Synonyms, English

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