TERMIUM Plus®
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COSTO CORRIENTE [3 records]
Record 1 - internal organization data 2021-02-04
Record 1, English
Record 1, Subject field(s)
- Accounting
- Actuarial Practice
- Pensions and Annuities
Record 1, Main entry term, English
- current service pension cost
1, record 1, English, current%20service%20pension%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- current service cost 2, record 1, English, current%20service%20cost
correct
- current period service cost 3, record 1, English, current%20period%20service%20cost
correct
- current period benefit cost 4, record 1, English, current%20period%20benefit%20cost
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Current service cost [is] the current cost of providing future benefits to members, excluding any special payments. This amount is estimated by an actuary on the basis of a going-concern valuation, determined in accordance with the same methods and assumptions that are used to determine going-concern liabilities. 5, record 1, English, - current%20service%20pension%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Actuariat
- Pensions et rentes
Record 1, Main entry term, French
- coût de service courant
1, record 1, French, co%C3%BBt%20de%20service%20courant
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût des services rendus au cours de l'exercice 2, record 1, French, co%C3%BBt%20des%20services%20rendus%20au%20cours%20de%20l%27exercice
correct, masculine noun
- coût des prestations au titre des services rendus au cours de l'exercice 3, record 1, French, co%C3%BBt%20des%20prestations%20au%20titre%20des%20services%20rendus%20au%20cours%20de%20l%27exercice
correct, masculine noun
- coût des services rendus dans l'exercice 4, record 1, French, co%C3%BBt%20des%20services%20rendus%20dans%20l%27exercice
correct, masculine noun
- coût des services rendus au cours de la période 5, record 1, French, co%C3%BBt%20des%20services%20rendus%20au%20cours%20de%20la%20p%C3%A9riode
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur des avantages de retraite et autres avantages sociaux futurs liés aux services rendus par le salarié au cours de l'exercice, dont le paiement revient à l'employeur, dans la comptabilisation des coûts et [des] obligations découlant d'un régime de retraite ou autre régime d'avantages sociaux futurs établi par un employeur en faveur de son personnel, ce que coûtent à l'employeur. 6, record 1, French, - co%C3%BBt%20de%20service%20courant
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Práctica actuarial
- Pensiones y rentas
Record 1, Main entry term, Spanish
- costo de servicio corriente de las prestaciones de retiro
1, record 1, Spanish, costo%20de%20servicio%20corriente%20de%20las%20prestaciones%20de%20retiro
proposal, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-08-05
Record 2, English
Record 2, Subject field(s)
- Trade
- Government Accounting
Record 2, Main entry term, English
- out-of-pocket costs
1, record 2, English, out%2Dof%2Dpocket%20costs
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- out-of-pocket expenses 2, record 2, English, out%2Dof%2Dpocket%20expenses
correct, plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
out-of-pocket cost: An expenditure incurred for another party for which reimbursement may be sought. 3, record 2, English, - out%2Dof%2Dpocket%20costs
Record number: 2, Textual support number: 1 PHR
increased out-of-pocket costs. 4, record 2, English, - out%2Dof%2Dpocket%20costs
Record 2, Key term(s)
- out-of-pocket cost
- out of pocket cost
- out of pocket expense
- out-of-pocket expense
Record 2, French
Record 2, Domaine(s)
- Commerce
- Comptabilité publique
Record 2, Main entry term, French
- frais remboursables
1, record 2, French, frais%20remboursables
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- frais 1, record 2, French, frais
correct, masculine noun, plural
- défraiements 2, record 2, French, d%C3%A9fraiements
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dépenses effectuées par une personne pour le compte d'un tiers à qui elle en demande généralement le remboursement. 2, record 2, French, - frais%20remboursables
Record number: 2, Textual support number: 1 PHR
frais, frais remboursables accrus. 3, record 2, French, - frais%20remboursables
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Comercio
- Contabilidad pública
Record 2, Main entry term, Spanish
- costes ordinarios
1, record 2, Spanish, costes%20ordinarios
masculine noun, plural
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- costes corrientes 1, record 2, Spanish, costes%20corrientes
masculine noun, plural
- gastos menores 1, record 2, Spanish, gastos%20menores
masculine noun, plural
Record 2, Textual support, Spanish
Record 2, Key term(s)
- costos ordinarios
- costos corrientes
- coste ordinario
- coste corriente
- costo ordinario
- costo corriente
Record 3 - internal organization data 2010-07-12
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- current cost
1, record 3, English, current%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The amount of cash or other consideration, measured in units of money, that would be needed to acquire an asset having service potential equivalent to that of the asset presently owned. 2, record 3, English, - current%20cost
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- coût actuel
1, record 3, French, co%C3%BBt%20actuel
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Somme d'argent (ou l'équivalent) qu'il serait actuellement nécessaire de débourser pour acquérir le même bien ou un bien d'une capacité ou d'un potentiel de production ou de service équivalents à ceux du bien que l'on possède. 1, record 3, French, - co%C3%BBt%20actuel
Record number: 3, Textual support number: 1 CONT
Le mode d'acquisition envisagé peut être soit l'achat, soit la production, selon ce qui convient le mieux. Le coût actuel est le plus souvent déterminé sur la base du coût de remplacement ou du coût de reconstitution, après prise en compte de l'usure et de l'obsolescence, le cas échéant, ou encore par indexation du coût historique au moyen d'indices de prix spécifiques. 1, record 3, French, - co%C3%BBt%20actuel
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
Record 3, Main entry term, Spanish
- coste corriente de reposición
1, record 3, Spanish, coste%20corriente%20de%20reposici%C3%B3n
masculine noun, Spain
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- costo corriente de reposición 2, record 3, Spanish, costo%20corriente%20de%20reposici%C3%B3n
masculine noun, Latin America
Record 3, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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