TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PARTIDA INGRESOS [3 records]
Record 1 - internal organization data 2024-07-30
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- error
1, record 1, English, error
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... an unintentional misstatement in financial statements, including the omission of an amount or a disclosure. 2, record 1, English, - error
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- erreur
1, record 1, French, erreur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Anomalie involontaire dans les états financiers, y compris l'omission d'un montant ou d'une autre information. 2, record 1, French, - erreur
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- error
1, record 1, Spanish, error
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
En la balanza de pagos existe siempre una partida de «errores y omisiones», para saldar la diferencia final entre ingresos y pagos. 1, record 1, Spanish, - error
Record 2 - internal organization data 2006-06-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- abatement
1, record 2, English, abatement
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The deduction of minor revenues incidental to an operation in calculating the cost of the operation. 2, record 2, English, - abatement
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- défalcation
1, record 2, French, d%C3%A9falcation
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Déduction de produits d'exploitation ou de produits financiers peu importants effectuée en vue de déterminer le coût net d'une opération. 1, record 2, French, - d%C3%A9falcation
Record number: 2, Textual support number: 1 OBS
Ainsi, on peut défalquer le produit de la vente de sous-produits, ou leur valeur de réalisation nette, du coût total de production. 1, record 2, French, - d%C3%A9falcation
Record number: 2, Textual support number: 2 OBS
D'une manière générale, le terme «défalcation» est moins restrictif que le terme anglais «abatement» et s'entend de toute somme qui est retranchée d'une autre. Par exemple, dans l'état des résultats, on défalque les charges des produits d'exploitation et, dans le bilan, on défalque les amortissements cumulés des immobilisations correspondantes. 1, record 2, French, - d%C3%A9falcation
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- deducción
1, record 2, Spanish, deducci%C3%B3n
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- rebaja 1, record 2, Spanish, rebaja
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 OBS
Cualquier partida de ingresos eventuales aplicados como una reducción a los costos o gastos generales. 2, record 2, Spanish, - deducci%C3%B3n
Record 3 - internal organization data 2004-11-22
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- income item
1, record 3, English, income%20item
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- item of income 2, record 3, English, item%20of%20income
correct
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- poste de revenu
1, record 3, French, poste%20de%20revenu
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- élément de revenu 1, record 3, French, %C3%A9l%C3%A9ment%20de%20revenu
correct, masculine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
Record 3, Main entry term, Spanish
- partida de ingresos
1, record 3, Spanish, partida%20de%20ingresos
feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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