TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BRUT FRAIS [11 records]
Record 1 - internal organization data 2024-01-31
Record 1, English
Record 1, Subject field(s)
- Social Problems
- Economics
- Humanities and Social Sciences
- Economic and Industrial Sociology
Record 1, Main entry term, English
- maldevelopment
1, record 1, English, maldevelopment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, Key term(s)
- mal development
- mal-development
Record 1, French
Record 1, Domaine(s)
- Problèmes sociaux
- Économique
- Sciences humaines
- Sociologie économique et industrielle
Record 1, Main entry term, French
- maldéveloppement
1, record 1, French, mald%C3%A9veloppement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[...] lacunes dans le développement humain et le développement durable d’un pays. 2, record 1, French, - mald%C3%A9veloppement
Record number: 1, Textual support number: 1 CONT
[...] le maldéveloppment est l'aboutissement d’une croissance mimétique avec des inégalités sociales et régionales, [et] le gaspillage d’une partie importante du produit national brut sous forme de frais exorbitants du fonctionnement du système économique. 3, record 1, French, - mald%C3%A9veloppement
Record 1, Key term(s)
- mal développement
- mal-développement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-07-12
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
- Currency and Foreign Exchange
- Public Sector Budgeting
Record 2, Main entry term, English
- stabilization account
1, record 2, English, stabilization%20account
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The Spending Control Act covers all program spending, comprised of total spending less public debt charges, with the exception of expenditures relating to a limited number of self-financing programs: unemployment insurance, Gross Revenue Insurance Plan, the Agricultural Commodities Stabilization Accounts, and the Crop Re-insurance Fund, and spending relating to developments before 1991-92. 2, record 2, English, - stabilization%20account
Record number: 2, Textual support number: 1 PHR
Net income stabilization account. 3, record 2, English, - stabilization%20account
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
- Politique monétaire et marché des changes
- Budget des collectivités publiques
Record 2, Main entry term, French
- compte de stabilisation
1, record 2, French, compte%20de%20stabilisation
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La Loi sur le contrôle des dépenses s’applique à toutes les dépenses de programmes-c'est-à-dire l'ensemble des dépenses moins les frais de la dette publique-à l'exception d’un nombre limité de dépenses qui s’autofinancent : l'assurance-chômage, le Régime d’assurance du revenu brut, les Comptes de stabilisation des produits agricoles, la Caisse de réassurance-récolte et les dépenses qui résultent d’événements antérieurs à 1991-92. 2, record 2, French, - compte%20de%20stabilisation
Record number: 2, Textual support number: 1 PHR
Compte de stabilisation du revenu net. 3, record 2, French, - compte%20de%20stabilisation
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-05-25
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- account sales
1, record 3, English, account%20sales
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A statement rendered to a consignor of merchandise by the consignee giving particulars such as the sales of the consigned merchandise, amount of any such merchandise remaining unsold, gross proceeds, expenses incurred by the consignee, consignee's commission and net amount due to the consignor. 2, record 3, English, - account%20sales
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- compte rendu des opérations de consignation
1, record 3, French, compte%20rendu%20des%20op%C3%A9rations%20de%20consignation
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- rapport sur les ventes en consignation 1, record 3, French, rapport%20sur%20les%20ventes%20en%20consignation
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Rapport établi par le consignataire à l'intention du consignateur, portant sur les marchandises ou produits reçus en consignation, les articles non vendus, le produit brut des ventes, les frais qu'il a engagés, les commissions qu'il a gagnées et la somme nette qu'il doit au consignateur. 1, record 3, French, - compte%20rendu%20des%20op%C3%A9rations%20de%20consignation
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2005-01-18
Record 4, English
Record 4, Subject field(s)
- Gemmology
- Diamond Industry
Record 4, Main entry term, English
- cutting factory
1, record 4, English, cutting%20factory
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- cutting and polishing factory 1, record 4, English, cutting%20and%20polishing%20factory
- diamond processing facility 2, record 4, English, diamond%20processing%20facility
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
De Beers provided the Committee with an example of a single rough diamond which, by the time it enters the cutting factory, has a value of US$20. 3, record 4, English, - cutting%20factory
Record 4, French
Record 4, Domaine(s)
- Gemmologie
- Industrie diamantaire
Record 4, Main entry term, French
- atelier de taille
1, record 4, French, atelier%20de%20taille
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- taillerie 2, record 4, French, taillerie
proposal, feminine noun
- taillerie de diamants 3, record 4, French, taillerie%20de%20diamants
proposal, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
La société De Beers a donné au comité l'exemple d’un diamant brut individuel qui, au moment où il entre dans l'atelier de taille, a une valeur de 20 $US, incluant les frais d’extraction, de tri et d’évaluation. 4, record 4, French, - atelier%20de%20taille
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2001-12-04
Record 5, English
Record 5, Subject field(s)
- Commercial Utilization (Oil and Natural Gas)
- Market Prices
- Crude Oil and Petroleum Products
Record 5, Main entry term, English
- refinery acquisition cost
1, record 5, English, refinery%20acquisition%20cost
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- refiner acquisition cost 2, record 5, English, refiner%20acquisition%20cost
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The delivered price of crude oil to a refinery, including all transportation charges to that point. 1, record 5, English, - refinery%20acquisition%20cost
Record 5, French
Record 5, Domaine(s)
- Exploitation commerciale (Pétrole et gaz naturel)
- Prix (Commercialisation)
- Pétroles bruts et dérivés
Record 5, Main entry term, French
- coût d’achat à la raffinerie
1, record 5, French, co%C3%BBt%20d%26rsquo%3Bachat%20%C3%A0%20la%20raffinerie
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
[...] prix du pétrole brut à la livraison à la raffinerie, y compris tous les frais de transport jusqu'à ce lieu. 1, record 5, French, - co%C3%BBt%20d%26rsquo%3Bachat%20%C3%A0%20la%20raffinerie
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1996-06-12
Record 6, English
Record 6, Subject field(s)
- Pollutants
- Special Water Transport
- Crude Oil and Petroleum Products
Record 6, Main entry term, English
- fresh oil 1, record 6, English, fresh%20oil
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Source: Response to Oil Spills. 1, record 6, English, - fresh%20oil
Record 6, Key term(s)
- fresh crude oil
Record 6, French
Record 6, Domaine(s)
- Agents de pollution
- Transports par bateaux spéciaux
- Pétroles bruts et dérivés
Record 6, Main entry term, French
- brut frais
1, record 6, French, brut%20frais
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Source : La lutte contre la pollution, ITOPF [International Tanker Owners Pollution Federation Limited], 1.7. 1, record 6, French, - brut%20frais
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1996-03-28
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- gross taxable income
1, record 7, English, gross%20taxable%20income
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
Gross taxable income is made up of all the taxable earnings, allowances and reimbursements of expenses being paid to the employee plus the values of any taxable benefits. 1, record 7, English, - gross%20taxable%20income
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- revenu brut imposable
1, record 7, French, revenu%20brut%20imposable
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
Le revenu brut imposable inclut tous les revenus, allocations, remboursements de frais imposables payés à l'employé, auxquels on ajoute la valeur de tous les avantages imposables. 1, record 7, French, - revenu%20brut%20imposable
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1990-02-23
Record 8, English
Record 8, Subject field(s)
- Insurance
Record 8, Main entry term, English
- gross earnings form
1, record 8, English, gross%20earnings%20form
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
Under the gross earnings form we have indicated that the insured did not have any choice and had to include in his annual gross earnings all standing charges, with the possible exception of the ordinary payroll that could be subject to a separate treatment. 1, record 8, English, - gross%20earnings%20form
Record 8, French
Record 8, Domaine(s)
- Assurances
Record 8, Main entry term, French
- formule des bénéfices bruts
1, record 8, French, formule%20des%20b%C3%A9n%C3%A9fices%20bruts
correct, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- formule des revenus bruts 2, record 8, French, formule%20des%20revenus%20bruts
correct, proposal, feminine noun
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
Sous la formule des bénéfices bruts, nous avons précisé que l'assuré n’ avait aucun choix et devait obligatoirement inclure dans le montant du bénéfice brut annuel tous les frais fixes de l'entreprise, à l'exception peut-être des salaires ordinaires qui pouvaient faire l'objet d’un traitement différent. 1, record 8, French, - formule%20des%20b%C3%A9n%C3%A9fices%20bruts
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1988-12-01
Record 9, English
Record 9, Subject field(s)
- Cost Accounting
Record 9, Main entry term, English
- gross rent based fees 1, record 9, English, gross%20rent%20based%20fees
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record 9, French
Record 9, Domaine(s)
- Comptabilité analytique
Record 9, Main entry term, French
- frais de service basés sur le loyer brut
1, record 9, French, frais%20de%20service%20bas%C3%A9s%20sur%20le%20loyer%20brut
masculine noun, plural
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 OBS
Recettes. 1, record 9, French, - frais%20de%20service%20bas%C3%A9s%20sur%20le%20loyer%20brut
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1981-12-03
Record 10, English
Record 10, Subject field(s)
- Urban Housing
Record 10, Main entry term, English
- net income multiplier 1, record 10, English, net%20income%20multiplier
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
The relationship between price or value and net income expressed as a factor; the reciprocal of the overall rate. 1, record 10, English, - net%20income%20multiplier
Record 10, French
Record 10, Domaine(s)
- Habitation et logement (Urbanisme)
Record 10, Main entry term, French
- multiplicateur du revenu net 1, record 10, French, multiplicateur%20du%20revenu%20net
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Le multiplicateur du revenu net est trouvé en utilisant le revenu net le plus récent ou le revenu net moyen de plusieurs années ou en appliquant au revenu brut normalisé un pourcentage type des frais d’exploitation d’immeubles semblables. 1, record 10, French, - multiplicateur%20du%20revenu%20net
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1981-08-26
Record 11, English
Record 11, Subject field(s)
- Insurance
Record 11, Main entry term, English
- uninsured standing charges 1, record 11, English, uninsured%20standing%20charges
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 OBS
An Insured may choose to cover only some, rather than all, of his Standing Charges. In that case he is a self-insurer in respect of the uninsured standing charges, and the defined insurable value "Gross Profit" will be a lesser amount. 1, record 11, English, - uninsured%20standing%20charges
Record 11, Key term(s)
- uninsured standing charge
Record 11, French
Record 11, Domaine(s)
- Assurances
Record 11, Main entry term, French
- frais fixes non assurés 1, record 11, French, frais%20fixes%20non%20assur%C3%A9s
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
Un assuré peut choisir d’assurer certains de ses frais fixes plutôt que de les assurer tous. Il devient alors son propre assureur pour les frais fixes non assurés, et la valeur assurable du Profit brut, tel que défini, se trouve réduite pour autant. 1, record 11, French, - frais%20fixes%20non%20assur%C3%A9s
Record 11, Key term(s)
- frais fixe non assuré
Record 11, Spanish
Record 11, Textual support, Spanish
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