TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DUREE EXERCICE [34 records]
Record 1 - internal organization data 2019-02-15
Record 1, English
Record 1, Subject field(s)
- Meetings and Assemblies (Administration)
- Organization Planning
- Emergency Management
- Military Exercises
Record 1, Main entry term, English
- initial planning conference
1, record 1, English, initial%20planning%20conference
correct, NATO, standardized
Record 1, Abbreviations, English
- IPC 2, record 1, English, IPC
correct, NATO, standardized
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A formal meeting that lays the foundation for an exercise by gathering input from the exercise design team on the scope, design requirements and conditions, objectives, level of participation and scenario variables. 3, record 1, English, - initial%20planning%20conference
Record number: 1, Textual support number: 1 OBS
During the IPC, the exercise design team decides on exercise location, schedule, duration and other details required to develop exercise documentation. 3, record 1, English, - initial%20planning%20conference
Record number: 1, Textual support number: 2 OBS
initial planning conference; IPC: designations and definition standardized by Public Safety Canada and the Translation Bureau. 4, record 1, English, - initial%20planning%20conference
Record number: 1, Textual support number: 3 OBS
initial planning conference; IPC: designations standardized by NATO. 5, record 1, English, - initial%20planning%20conference
Record 1, French
Record 1, Domaine(s)
- Réunions et assemblées (Administration)
- Planification d'organisation
- Gestion des urgences
- Exercices militaires
Record 1, Main entry term, French
- conférence de planification initiale
1, record 1, French, conf%C3%A9rence%20de%20planification%20initiale
correct, feminine noun, NATO, standardized
Record 1, Abbreviations, French
- CPI 2, record 1, French, CPI
correct, feminine noun, standardized
- IPC 3, record 1, French, IPC
correct, feminine noun, NATO, standardized
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Réunion formelle qui sert à poser les bases d’un exercice en recueillant les idées de l’équipe de conception d’exercice quant à la portée, aux exigences et aux conditions de conception, aux objectifs, au niveau de participation et aux variables du scénario. 2, record 1, French, - conf%C3%A9rence%20de%20planification%20initiale
Record number: 1, Textual support number: 1 OBS
Au cours de la CPI, l'équipe de conception d’exercice prend des décisions quant à l'endroit, l'horaire, la durée et d’autres détails nécessaires afin d’élaborer des documents d’exercice. 2, record 1, French, - conf%C3%A9rence%20de%20planification%20initiale
Record number: 1, Textual support number: 2 OBS
conférence de planification initiale; CPI : désignations et définition normalisées par Sécurité publique Canada et le Bureau de la traduction. 4, record 1, French, - conf%C3%A9rence%20de%20planification%20initiale
Record number: 1, Textual support number: 3 OBS
conférence de planification initiale; IPC : désignations normalisées par l’OTAN. 5, record 1, French, - conf%C3%A9rence%20de%20planification%20initiale
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Reuniones y asambleas (Administración)
- Planificación de organización
- Gestión de emergencias
- Ejercicios militares
Record 1, Main entry term, Spanish
- conferencia de planificación inicial
1, record 1, Spanish, conferencia%20de%20planificaci%C3%B3n%20inicial
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-09-07
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- broken period
1, record 2, English, broken%20period
correct, familiar
Record 2, Abbreviations, English
Record 2, Synonyms, English
- short year 2, record 2, English, short%20year
correct, familiar
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Any period not coinciding with the regular reporting period. 3, record 2, English, - broken%20period
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- exercice court
1, record 2, French, exercice%20court
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- exercice raccourci 1, record 2, French, exercice%20raccourci
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Tout exercice ayant une durée plus courte que celle de l'exercice normal. 1, record 2, French, - exercice%20court
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2016-02-29
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Finance
Record 3, Main entry term, English
- accounting period
1, record 3, English, accounting%20period
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- fiscal period 2, record 3, English, fiscal%20period
correct
- financial period 3, record 3, English, financial%20period
correct
- interim period 2, record 3, English, interim%20period
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The period of time for which financial statements are prepared regularly, e.g., week, month, quarter, year. 4, record 3, English, - accounting%20period
Record number: 3, Textual support number: 1 OBS
In project analysis, the accounting period is generally a year, but it could be any other convenient time period. 5, record 3, English, - accounting%20period
Record number: 3, Textual support number: 1 PHR
Cost accounting period. 6, record 3, English, - accounting%20period
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Finances
Record 3, Main entry term, French
- période comptable
1, record 3, French, p%C3%A9riode%20comptable
correct, see observation, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- période intermédiaire 2, record 3, French, p%C3%A9riode%20interm%C3%A9diaire
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Période inférieure à la durée de l'exercice, par exemple un mois, un trimestre ou un semestre, au terme de laquelle l'entité dresse des états financiers(ou établit sa situation intermédiaire) sans clôturer les comptes. 3, record 3, French, - p%C3%A9riode%20comptable
Record number: 3, Textual support number: 1 OBS
«Période comptable» désigne également une période d’un an et correspond alors à «exercice». 3, record 3, French, - p%C3%A9riode%20comptable
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
- Finanzas
Record 3, Main entry term, Spanish
- período contable
1, record 3, Spanish, per%C3%ADodo%20contable
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Período que cubre generalmente un estado o cuenta de las operaciones. 2, record 3, Spanish, - per%C3%ADodo%20contable
Record number: 3, Textual support number: 1 CONT
Ejemplos: un mes ... cuatro semanas; un trimestre ... 26 semanas; un año; cualquier período irregular, como el que cubre una contabilidad. 2, record 3, Spanish, - per%C3%ADodo%20contable
Record number: 3, Textual support number: 1 OBS
En el ánalisis de proyectos, el período contable es de un año, en general, pero podría ser cualquier otro período conveniente. 3, record 3, Spanish, - per%C3%ADodo%20contable
Record 4 - internal organization data 2016-02-11
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
- Loans
Record 4, Main entry term, English
- straight-line amortization
1, record 4, English, straight%2Dline%20amortization
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
An equal portion of the amortization expense [that] is allocated to each accounting period during the estimated useful life. 2, record 4, English, - straight%2Dline%20amortization
Record number: 4, Textual support number: 1 OBS
This method is most commonly applied to intangible assets, since these assets are not usually consumed at an accelerated rate, as can be the case with some tangible assets. 1, record 4, English, - straight%2Dline%20amortization
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
- Prêts et emprunts
Record 4, Main entry term, French
- amortissement linéaire
1, record 4, French, amortissement%20lin%C3%A9aire
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Partie égale des dépenses d’amortissement allouées à chaque exercice comptable pendant la durée de vie utile estimée. 2, record 4, French, - amortissement%20lin%C3%A9aire
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2013-06-19
Record 5, English
Record 5, Subject field(s)
- Physical Fitness Training and Bodybuilding
Record 5, Main entry term, English
- knee dip
1, record 5, English, knee%20dip
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
Knee dips. Stand in front of a mirror on one leg. Point your foot on the supporting leg straightforward. Square up your hips and shoulders to the mirror so you are facing the mirror directly. Look at your kneecap and make sure it is pointed straightforward to the mirror. Avoid leaning into one hip. Imagine you've got a string attached to the top of your head and it's pulling your body straight up so your posture is perfect ... Slowly lower your body weight down and up only a few inches. Your primary focus during this exercise is to ensure your kneecap doesn't collapse in towards the midline of your body ... You can intensify this exercise by holding free weights or by standing on a step and bending deeper toward the ground. 1, record 5, English, - knee%20dip
Record 5, French
Record 5, Domaine(s)
- Conditionnement physique et culturisme
Record 5, Main entry term, French
- plié du genou
1, record 5, French, pli%C3%A9%20du%20genou
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Pliés des genoux. Tenez-vous debout devant un miroir, sur une jambe. Pointez votre pied libre directement vers la jambe au sol. Alignez vos hanches et vos épaules avec le miroir de manière à bien y faire face. Regardez votre genou et assurez-vous qu'il pointe directement vers le miroir. Évitez de vous reposer sur une seule hanche. Imaginez que vous avez une corde attachée sur le sommet de la tête et qu'elle tire votre corps vers le haut pour une posture parfaite [...] Pliez et dépliez lentement le genou, pour que votre corps descende et monte de quelques pouces seulement. Vous devez avant tout veiller à pointer votre genou directement vers l'avant pendant toute la durée de l'exercice et à ce que celui-ci ne tourne pas vers l'extérieur [...] Vous pouvez intensifier cet exercice en tenant des haltères ou en vous plaçant sur une marche et en descendant plus bas. 1, record 5, French, - pli%C3%A9%20du%20genou
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2013-01-09
Record 6, English
Record 6, Subject field(s)
- Diplomacy
Record 6, Main entry term, English
- personal immunity
1, record 6, English, personal%20immunity
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
... the personal immunity of heads of state, based on a treatment comparable to those granted to diplomatic agents for personal acts, implies immunity both from civil and criminal jurisdiction (with some well-known exceptions, at least for diplomats) as a form of additional protection. 1, record 6, English, - personal%20immunity
Record 6, French
Record 6, Domaine(s)
- Diplomatie
Record 6, Main entry term, French
- immunité personnelle
1, record 6, French, immunit%C3%A9%20personnelle
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Les ressortissants français, les personnes ayant la double nationalité, française et étrangère, et les résidents de longue durée ne peuvent les invoquer que dans le strict exercice de leurs fonctions et ne peuvent se prévaloir d’aucune immunité personnelle. 1, record 6, French, - immunit%C3%A9%20personnelle
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2012-04-30
Record 7, English
Record 7, Subject field(s)
- Working Practices and Conditions
- Federal Administration
Record 7, Main entry term, English
- continued employment
1, record 7, English, continued%20employment
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
- continuing employment 2, record 7, English, continuing%20employment
correct
- continuous employment 3, record 7, English, continuous%20employment
correct
- ongoing job 2, record 7, English, ongoing%20job
correct
- ongoing employment 4, record 7, English, ongoing%20employment
correct
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
One or more periods of service in the Public Service, as defined in the P.S.S.A. [Public Service Superannuation Act], with allowable breaks only as provided for in the terms and conditions of employment applicable to the employee. 5, record 7, English, - continued%20employment
Record 7, French
Record 7, Domaine(s)
- Régimes et conditions de travail
- Administration fédérale
Record 7, Main entry term, French
- emploi continu
1, record 7, French, emploi%20continu
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- emploi constant 2, record 7, French, emploi%20constant
correct, masculine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Emploi dont l'exercice nécessite les services d’une personne pour une longue durée. 3, record 7, French, - emploi%20continu
Record number: 7, Textual support number: 1 OBS
Une ou plusieurs périodes de service dans la fonction publique aux termes de la Loi sur la pension dans la fonction publique comportant des interruptions permises uniquement dans la mesure où elles sont prévues dans les conditions d’emploi qui s’appliquent à l’employé. 4, record 7, French, - emploi%20continu
Record 7, Spanish
Record 7, Campo(s) temático(s)
- Prácticas y condiciones de trabajo
- Administración federal
Record 7, Main entry term, Spanish
- trabajo continuado
1, record 7, Spanish, trabajo%20continuado
correct, masculine noun
Record 7, Abbreviations, Spanish
Record 7, Synonyms, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2011-11-28
Record 8, English
Record 8, Subject field(s)
- Non-Gov. Provincial Bodies and Committees (Canadian)
- Health Institutions
Record 8, Main entry term, English
- Association québécoise d'établissements de santé et de services sociaux
1, record 8, English, Association%20qu%C3%A9b%C3%A9coise%20d%27%C3%A9tablissements%20de%20sant%C3%A9%20et%20de%20services%20sociaux
correct
Record 8, Abbreviations, English
- AQESSS 2, record 8, English, AQESSS
correct
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
On April 28, 2005, the Association des CLSC [local community service centre] et des CHSLD [residential and long-term care centre] du Québec and The Québec Hospital Association ratified a merger agreement and proposed regulations. By reaching this agreement they signalled their intention to create a new entity: the Association québécoise d’établissements de santé et de services sociaux. The merger became effective June 1, 2005. 3, record 8, English, - Association%20qu%C3%A9b%C3%A9coise%20d%27%C3%A9tablissements%20de%20sant%C3%A9%20et%20de%20services%20sociaux
Record 8, French
Record 8, Domaine(s)
- Organismes et comités provinciaux non gouv. canadiens
- Établissements de santé
Record 8, Main entry term, French
- Association québécoise d’établissements de santé et de services sociaux
1, record 8, French, Association%20qu%C3%A9b%C3%A9coise%20d%26rsquo%3B%C3%A9tablissements%20de%20sant%C3%A9%20et%20de%20services%20sociaux
correct, feminine noun
Record 8, Abbreviations, French
- AQESSS 2, record 8, French, AQESSS
correct, feminine noun
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Au printemps 2005, l'Association québécoise d’établissements de santé et de services sociaux(AQESSS) naissait de la fusion de l'Association des hôpitaux du Québec et de l'Association des CLSC(Centres locaux de services communautaires] et des CHSLD [Centres d’hébergement et de soins de longue durée] du Québec. La nouvelle organisation est ainsi devenue la porte-parole de quelque 140 établissements membres. L'AQESSS a pour mission de rassembler, de représenter et de soutenir les établissements membres dans l'exercice de leurs missions afin d’améliorer la qualité, l'accessibilité et la continuité des services de santé et des services sociaux pour la population du Québec. 2, record 8, French, - Association%20qu%C3%A9b%C3%A9coise%20d%26rsquo%3B%C3%A9tablissements%20de%20sant%C3%A9%20et%20de%20services%20sociaux
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2010-11-18
Record 9, English
Record 9, Subject field(s)
- Financial Accounting
Record 9, Main entry term, English
- annuity method
1, record 9, English, annuity%20method
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
- annuity method of depreciation 2, record 9, English, annuity%20method%20of%20depreciation
correct
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
An increasing charge method in which the periodic charge is the sum of (1) a constant amount - the depreciation base divided by an ordinary annuity of 1 for the number of years of estimated life of the asset, (2) interest at the annuity rate compounded annually on the accumulated amount, which together with item (1) will equal the depreciation base at the end of the asset's estimated life, and (3) interest on the net book value of the asset. 3, record 9, English, - annuity%20method
Record number: 9, Textual support number: 1 OBS
The amount credited annually to accumulated depreciation is the sum of items (1) and (2); item (3) is credited to income so that the effect on net income is limited to items (1) and (2). 3, record 9, English, - annuity%20method
Record 9, French
Record 9, Domaine(s)
- Comptabilité générale
Record 9, Main entry term, French
- méthode de l’amortissement à intérêts composés dotation uniforme
1, record 9, French, m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s%20dotation%20uniforme
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
- méthode de l’amortissement à intérêts composés 1, record 9, French, m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s
correct, feminine noun
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Méthode qui consiste à inclure dans le calcul de l'amortissement périodique les trois éléments suivants : 1) une charge périodique s’accumulant au cours de toute la durée de vie utile du bien visé à un taux d’intérêt constant de façon à recouvrer le coût à amortir, 2) des intérêts calculés sur les charges accumulées antérieurement, et 3) des intérêts calculés sur la fraction non amortie du coût du bien. Le total des éléments établis en 1) et 2) est porté au crédit du compte Amortissement cumulé, tandis que le troisième élément est inclus dans les produits d’exploitation de l'exercice. 1, record 9, French, - m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s%20dotation%20uniforme
Record number: 9, Textual support number: 1 OBS
Selon cette méthode, seuls les deux premiers éléments influent sur le bénéfice qui, par le fait même, est égal à celui qui résulte de l’emploi de la méthode de l’amortissement à intérêts composés caractérisé par une dotation croissante, sauf si une partie de l’amortissement est incorporée au coût de revient des produits fabriqués et non encore vendus. 1, record 9, French, - m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s%20dotation%20uniforme
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Contabilidad general
Record 9, Main entry term, Spanish
- método de anualidades
1, record 9, Spanish, m%C3%A9todo%20de%20anualidades
masculine noun
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2010-02-03
Record 10, English
Record 10, Subject field(s)
- Gymnastics and Trampoline
Record 10, Main entry term, English
- electronic timing for the duration of the floor exercise
1, record 10, English, electronic%20timing%20for%20the%20duration%20of%20the%20floor%20exercise
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
Artistic gymnastics term. 2, record 10, English, - electronic%20timing%20for%20the%20duration%20of%20the%20floor%20exercise
Record number: 10, Textual support number: 2 OBS
Rules/refereeing. 2, record 10, English, - electronic%20timing%20for%20the%20duration%20of%20the%20floor%20exercise
Record 10, Key term(s)
- electronic timing for the duration of the floor exercises
Record 10, French
Record 10, Domaine(s)
- Gymnastique et trampoline
Record 10, Main entry term, French
- contrôle électronique de chronométrage pour la durée de l'exercice
1, record 10, French, contr%C3%B4le%20%C3%A9lectronique%20de%20chronom%C3%A9trage%20pour%20la%20dur%C3%A9e%20de%20l%27exercice
masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Terme de gymnastique artistique. 1, record 10, French, - contr%C3%B4le%20%C3%A9lectronique%20de%20chronom%C3%A9trage%20pour%20la%20dur%C3%A9e%20de%20l%27exercice
Record number: 10, Textual support number: 2 OBS
Règlements/arbitrage. 1, record 10, French, - contr%C3%B4le%20%C3%A9lectronique%20de%20chronom%C3%A9trage%20pour%20la%20dur%C3%A9e%20de%20l%27exercice
Record 10, Spanish
Record 10, Campo(s) temático(s)
- Gimnasia y acrobacias sobre cama elástica
Record 10, Main entry term, Spanish
- cronometraje electrónico de ejercicios de suelo
1, record 10, Spanish, cronometraje%20electr%C3%B3nico%20de%20ejercicios%20de%20suelo
correct, masculine noun
Record 10, Abbreviations, Spanish
Record 10, Synonyms, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2008-12-23
Record 11, English
Record 11, Subject field(s)
- Stock Exchange
- Investment
Record 11, Main entry term, English
- minimum value
1, record 11, English, minimum%20value
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
Minimum value captures only the component of fair value that stems from the ability to defer payment of the exercise price until the option is exercised. 2, record 11, English, - minimum%20value
Record number: 11, Textual support number: 1 OBS
Nonpublic companies may use the minimum value method [of pricing stock options], which does not require an estimate of the expected volatility of the underlying stock. 2, record 11, English, - minimum%20value
Record 11, French
Record 11, Domaine(s)
- Bourse
- Investissements et placements
Record 11, Main entry term, French
- valeur minimale
1, record 11, French, valeur%20minimale
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Valeur attribuée à une option, qui est calculée sans tenir compte de la volatilité prévue du sous-jacent. 1, record 11, French, - valeur%20minimale
Record number: 11, Textual support number: 1 OBS
La valeur minimale peut se calculer à l'aide d’un modèle d’évaluation des options, sur la base d’une volatilité nulle. Dans le cas d’une option sur actions, on peut aussi la calculer en déduisant du prix actuel de l'action, après défalcation de la valeur actualisée des dividendes prévus pendant la durée de l'option, la valeur actualisée du prix d’exercice. 1, record 11, French, - valeur%20minimale
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2008-12-04
Record 12, English
Record 12, Subject field(s)
- Auditing (Accounting)
Record 12, Main entry term, English
- roll-forward period
1, record 12, English, roll%2Dforward%20period
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
- roll forward period 2, record 12, English, roll%20forward%20period
correct
- intervening period 1, record 12, English, intervening%20period
correct
Record 12, Textual support, English
Record number: 12, Textual support number: 1 CONT
If such interim tests are performed, the auditor shall also apply audit procedures to the transactions during the roll forward period between the interim testing date and the balance sheet date (year end). 2, record 12, English, - roll%2Dforward%20period
Record 12, French
Record 12, Domaine(s)
- Vérification (Comptabilité)
Record 12, Main entry term, French
- période tampon
1, record 12, French, p%C3%A9riode%20tampon
correct, feminine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
- période intercalaire 1, record 12, French, p%C3%A9riode%20intercalaire
correct, feminine noun
- période intermédiaire 1, record 12, French, p%C3%A9riode%20interm%C3%A9diaire
see observation, feminine noun
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
Période qui s’écoule entre la date de l’audit intermédiaire et celle de l’audit de fin d’exercice et à laquelle doivent s’étendre les contrôles pour que soit complètement couvert l’exercice faisant l’objet de la mission. 1, record 12, French, - p%C3%A9riode%20tampon
Record number: 12, Textual support number: 1 OBS
On trouve aussi parfois l'expression «période intermédiaire» mais il y a risque de confusion avec la période inférieure à la durée de l'exercice(interim period), par exemple le trimestre. 1, record 12, French, - p%C3%A9riode%20tampon
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2008-07-16
Record 13, English
Record 13, Subject field(s)
- Ceremonial and Traditions (Military)
Record 13, Main entry term, English
- standard pause
1, record 13, English, standard%20pause
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 DEF
The pause between movements of drill. 1, record 13, English, - standard%20pause
Record number: 13, Textual support number: 1 OBS
The standard pause for drill at the halt is based on two beats of quick time. The standard pause for drill on the march is the period of time required to take two paces. 1, record 13, English, - standard%20pause
Record 13, French
Record 13, Domaine(s)
- Cérémonial et traditions (Militaire)
Record 13, Main entry term, French
- pause réglementaire
1, record 13, French, pause%20r%C3%A9glementaire
correct, feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 DEF
Pause faite entre les mouvements au cours de l’exercice. 1, record 13, French, - pause%20r%C3%A9glementaire
Record number: 13, Textual support number: 1 OBS
Dans le cas de l'exercice à la halte, la pause réglementaire est de deux battements de pas cadencé. Dans le cas de l'exercice en marche, la pause réglementaire correspond à la durée nécessaire pour faire deux pas. 1, record 13, French, - pause%20r%C3%A9glementaire
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2008-06-09
Record 14, English
Record 14, Subject field(s)
- Financial Accounting
- Taxation
Record 14, Main entry term, English
- modified cash basis of accounting
1, record 14, English, modified%20cash%20basis%20of%20accounting
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
- modified cash accounting 2, record 14, English, modified%20cash%20accounting
correct
- modified cash basis 1, record 14, English, modified%20cash%20basis
correct
Record 14, Textual support, English
Record number: 14, Textual support number: 1 DEF
A hybrid system in which revenues are recognized when received in cash and expenditures, on the accrual basis. 3, record 14, English, - modified%20cash%20basis%20of%20accounting
Record 14, French
Record 14, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 14, Main entry term, French
- comptabilité de caisse modifiée
1, record 14, French, comptabilit%C3%A9%20de%20caisse%20modifi%C3%A9e
correct, feminine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
- comptabilité de trésorerie modifiée 2, record 14, French, comptabilit%C3%A9%20de%20tr%C3%A9sorerie%20modifi%C3%A9e
correct, feminine noun
- méthode de la comptabilité de caisse modifiée 2, record 14, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20de%20caisse%20modifi%C3%A9e
correct, feminine noun
- méthode de la comptabilité de trésorerie modifiée 2, record 14, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20de%20tr%C3%A9sorerie%20modifi%C3%A9e
correct, feminine noun
Record 14, Textual support, French
Record number: 14, Textual support number: 1 DEF
Méthode hybride de comptabilité se situant entre la comptabilité de trésorerie stricte et la comptabilité d’exercice, dans laquelle les produits sont constatés au moment où ils font l'objet d’un encaissement, alors que les charges sont généralement constatées selon les règles de la comptabilité d’exercice, c'est-à-dire lorsqu'elles sont engagées, et les dépenses en immobilisations sont généralement portées à l'actif pour faire ensuite l'objet d’un amortissement sur la durée de vie utile des biens. 3, record 14, French, - comptabilit%C3%A9%20de%20caisse%20modifi%C3%A9e
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 2008-02-12
Record 15, English
Record 15, Subject field(s)
- Insurance
- Foreign Trade
Record 15, Main entry term, English
- earned premium
1, record 15, English, earned%20premium
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
- premium earned 2, record 15, English, premium%20earned
correct
Record 15, Textual support, English
Record number: 15, Textual support number: 1 DEF
The premium for the amount of insurance used. This constitutes the expired portion of a premium. 2, record 15, English, - earned%20premium
Record number: 15, Textual support number: 1 OBS
earned premium: term found in the context of public auto insurance uniformity in New Brunswick. 3, record 15, English, - earned%20premium
Record 15, French
Record 15, Domaine(s)
- Assurances
- Commerce extérieur
Record 15, Main entry term, French
- prime acquise
1, record 15, French, prime%20acquise
correct, feminine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
- prime absorbée 2, record 15, French, prime%20absorb%C3%A9e
correct, feminine noun
Record 15, Textual support, French
Record number: 15, Textual support number: 1 DEF
Part de prime qui corresponda à la durée courue par un risque à la fin de l'exercice. 3, record 15, French, - prime%20acquise
Record number: 15, Textual support number: 1 OBS
prime acquise : terme retrouvé dans le contexte de l’uniformisation de l’assurance automobile publique au Nouveau-Brunswick. 4, record 15, French, - prime%20acquise
Record 15, Spanish
Record 15, Campo(s) temático(s)
- Seguros
- Comercio exterior
Record 15, Main entry term, Spanish
- prima devengada
1, record 15, Spanish, prima%20devengada
correct, feminine noun
Record 15, Abbreviations, Spanish
Record 15, Synonyms, Spanish
- prima computable 2, record 15, Spanish, prima%20computable
correct, feminine noun
Record 15, Textual support, Spanish
Record number: 15, Textual support number: 1 DEF
Porción de prima que corresponde al período estricto de seguro transcurrido durante el ejercicio en que se ha asumido la cobertura del riesgo. 3, record 15, Spanish, - prima%20devengada
Record 16 - internal organization data 2007-03-20
Record 16, English
Record 16, Subject field(s)
- Government Accounting
Record 16, Main entry term, English
- physical assets
1, record 16, English, physical%20assets
correct, plural
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 OBS
physical assets : term usually used in the plural. 2, record 16, English, - physical%20assets
Record 16, Key term(s)
- physical asset
Record 16, French
Record 16, Domaine(s)
- Comptabilité publique
Record 16, Main entry term, French
- biens durables
1, record 16, French, biens%20durables
correct, masculine noun, plural
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 DEF
Dans une Administration locale, ensemble de biens corporels dont la durée économique s’étend au-delà de l'exercice, qui sont disponibles pour utilisation, entraînent des frais d’exploitation et d’entretien et peuvent devoir être remplacés à une date future. 1, record 16, French, - biens%20durables
Record number: 16, Textual support number: 1 OBS
Les biens durables d’une Administration locale comprennent notamment les stocks de fournitures, le matériel, les immeubles, les terrains, les voies routières, les systèmes de collecte des eaux usées et les systèmes d’alimentation en eau. 1, record 16, French, - biens%20durables
Record number: 16, Textual support number: 2 OBS
biens durables : terme habituellement utilisé au pluriel. 2, record 16, French, - biens%20durables
Record 16, Key term(s)
- bien durable
Record 16, Spanish
Record 16, Textual support, Spanish
Record 17 - internal organization data 2004-06-09
Record 17, English
Record 17, Subject field(s)
- Accounting
Record 17, Main entry term, English
- physical assets
1, record 17, English, physical%20assets
correct, plural
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record 17, French
Record 17, Domaine(s)
- Comptabilité
Record 17, Main entry term, French
- biens matériels
1, record 17, French, biens%20mat%C3%A9riels
correct, masculine noun, plural
Record 17, Abbreviations, French
Record 17, Synonyms, French
- biens corporels 1, record 17, French, biens%20corporels
correct, masculine noun, plural
- actifs matériels 2, record 17, French, actifs%20mat%C3%A9riels
correct, masculine noun, plural
- éléments d’actif matériel 3, record 17, French, %C3%A9l%C3%A9ments%20d%26rsquo%3Bactif%20mat%C3%A9riel
correct, masculine noun, plural
Record 17, Textual support, French
Record number: 17, Textual support number: 1 DEF
Biens corporels dont la durée économique s’étend au-delà de l'exercice. Ils comprennent les biens disponibles pour utilisation à court terme, comme les stocks, les fournitures et le matériel, et les biens destinés à une utilisation plus longue, comme les immeubles, les terrains et les biens d’infrastructure. 4, record 17, French, - biens%20mat%C3%A9riels
Record number: 17, Textual support number: 1 OBS
On relève très fréquemment «actif» au pluriel dans les publications européennes, notamment dans le Plan comptable général (PCG) de France, ainsi que dans celles de l’ICCA [Institut canadien des comptables agréés]. 3, record 17, French, - biens%20mat%C3%A9riels
Record 17, Spanish
Record 17, Campo(s) temático(s)
- Contabilidad
Record 17, Main entry term, Spanish
- activos físicos
1, record 17, Spanish, activos%20f%C3%ADsicos
correct, masculine noun, plural
Record 17, Abbreviations, Spanish
Record 17, Synonyms, Spanish
Record 17, Textual support, Spanish
Record number: 17, Textual support number: 1 DEF
Existencias de bienes no duraderos, unitarios, tierras y terrenos, yacimientos mineros, obras de infraestructura, zonas madereras, playas y análogos. 2, record 17, Spanish, - activos%20f%C3%ADsicos
Record 18 - internal organization data 2004-03-22
Record 18, English
Record 18, Subject field(s)
- Investment
- Stock Exchange
Record 18, Main entry term, English
- optimal strike lookback option
1, record 18, English, optimal%20strike%20lookback%20option
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record 18, French
Record 18, Domaine(s)
- Investissements et placements
- Bourse
Record 18, Main entry term, French
- option rétroviseur à prix d’exercice optimal
1, record 18, French, option%20r%C3%A9troviseur%20%C3%A0%20prix%20d%26rsquo%3Bexercice%20optimal
correct, feminine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
- option rétroviseur à prix optimal 1, record 18, French, option%20r%C3%A9troviseur%20%C3%A0%20prix%20optimal
correct, feminine noun
Record 18, Textual support, French
Record number: 18, Textual support number: 1 DEF
[Option dont] le prix d’exercice n’ est fixé qu'à l'échéance, soit au cours du sous-jacent le plus bas(option d’achat) ou le plus élevé(option de vente) atteint pendant la durée de l'option, et le rendement est fonction du cours du sous-jacent à l'échéance. 1, record 18, French, - option%20r%C3%A9troviseur%20%C3%A0%20prix%20d%26rsquo%3Bexercice%20optimal
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 2004-03-22
Record 19, English
Record 19, Subject field(s)
- Investment
- Stock Exchange
Record 19, Main entry term, English
- optimal rate lookback option
1, record 19, English, optimal%20rate%20lookback%20option
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record 19, French
Record 19, Domaine(s)
- Investissements et placements
- Bourse
Record 19, Main entry term, French
- option rétroviseur à cours optimal
1, record 19, French, option%20r%C3%A9troviseur%20%C3%A0%20cours%20optimal
correct, feminine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 DEF
[Option dont] le prix d’exercice est fixé au début, et le rendement est fonction du cours du sous-jacent le plus élevé(option d’achat) ou le plus bas(option de vente) atteint pendant la durée de l'option, peu importe le niveau du cours du sous-jacent à l'échéance. 1, record 19, French, - option%20r%C3%A9troviseur%20%C3%A0%20cours%20optimal
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 2004-01-14
Record 20, English
Record 20, Subject field(s)
- Stock Exchange
- Investment
Record 20, Main entry term, English
- average strike option
1, record 20, English, average%20strike%20option
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record 20, French
Record 20, Domaine(s)
- Bourse
- Investissements et placements
Record 20, Main entry term, French
- option sur prix d’exercice moyen
1, record 20, French, option%20sur%20prix%20d%26rsquo%3Bexercice%20moyen
correct, feminine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, Textual support number: 1 DEF
Option sur moyenne dont le prix d’exercice n’ est pas préétabli, contrairement à celui de l'option européenne classique, mais est plutôt fixé à l'échéance au niveau moyen des cours du sous-jacent observés pendant la durée de l'option, de sorte que le rendement de l'option correspond à la différence positive entre le cours du sous-jacent à l'échéance de l'option et le prix d’exercice ainsi déterminé. 1, record 20, French, - option%20sur%20prix%20d%26rsquo%3Bexercice%20moyen
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 2003-07-15
Record 21, English
Record 21, Subject field(s)
- Personnel Management (General)
- Collective Agreements and Bargaining
Record 21, Main entry term, English
- occupational seniority
1, record 21, English, occupational%20seniority
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
- job seniority 2, record 21, English, job%20seniority
correct
- job tenure 3, record 21, English, job%20tenure
correct
- classification seniority 4, record 21, English, classification%20seniority
correct
- time in job 5, record 21, English, time%20in%20job
correct
Record 21, Textual support, English
Record number: 21, Textual support number: 1 DEF
A form of seniority whereby transfers or layoff under a contract are based on the actual length of service of the individual in his occupation. 6, record 21, English, - occupational%20seniority
Record 21, French
Record 21, Domaine(s)
- Gestion du personnel (Généralités)
- Conventions collectives et négociations
Record 21, Main entry term, French
- ancienneté professionnelle
1, record 21, French, anciennet%C3%A9%20professionnelle
correct, feminine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
- ancienneté d’emploi 2, record 21, French, anciennet%C3%A9%20d%26rsquo%3Bemploi
correct, feminine noun
- ancienneté dans l’emploi 3, record 21, French, anciennet%C3%A9%20dans%20l%26rsquo%3Bemploi
correct, feminine noun
- durée d’occupation d’un emploi 3, record 21, French, dur%C3%A9e%20d%26rsquo%3Boccupation%20d%26rsquo%3Bun%20emploi
correct, feminine noun
- ancienneté d’occupation 2, record 21, French, anciennet%C3%A9%20d%26rsquo%3Boccupation
avoid, feminine noun
Record 21, Textual support, French
Record number: 21, Textual support number: 1 DEF
Durée du service dans l'exercice de la même profession. 4, record 21, French, - anciennet%C3%A9%20professionnelle
Record 21, Spanish
Record 21, Campo(s) temático(s)
- Gestión del personal (Generalidades)
- Convenios colectivos y negociaciones
Record 21, Main entry term, Spanish
- antigüedad
1, record 21, Spanish, antig%C3%BCedad
correct, feminine noun
Record 21, Abbreviations, Spanish
Record 21, Synonyms, Spanish
Record 21, Textual support, Spanish
Record number: 21, Textual support number: 1 OBS
Prioridad en el cargo de acuerdo con la antigüedad. 1, record 21, Spanish, - antig%C3%BCedad
Record 22 - internal organization data 2001-07-04
Record 22, English
Record 22, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 22, Main entry term, English
- tangible capital asset
1, record 22, English, tangible%20capital%20asset
correct
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, Textual support, English
Record number: 22, Textual support number: 1 DEF
Non-financial assets having physical substance that are acquired, constructed or developed and: (i) are held for use in the production or supply of goods and services; (ii) have useful lives extending beyond an accounting period and are intended to be used on a continuing basis; and (iii) are not intended for sale in the ordinary course of operations. 2, record 22, English, - tangible%20capital%20asset
Record 22, French
Record 22, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 22, Main entry term, French
- immobilisation corporelle
1, record 22, French, immobilisation%20corporelle
correct, feminine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 DEF
Avoirs non financiers ayant une existence matérielle qui sont acquis, construits, développés ou mis en valeur et : i) qui sont destinés à être utilisés pour la production de biens ou la prestation de services; ii) dont la durée de vie utile s’étend au-delà de l'exercice et qui sont destinés à être utilisés de façon durable; iii) qui ne sont pas destinés à être vendus dans le cours normal des activités. 2, record 22, French, - immobilisation%20corporelle
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 2000-12-28
Record 23, English
Record 23, Subject field(s)
- Gymnastics and Trampoline
Record 23, Main entry term, English
- duration of the exercise
1, record 23, English, duration%20of%20the%20exercise
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record number: 23, Textual support number: 1 OBS
Artistic gymnastics term. 2, record 23, English, - duration%20of%20the%20exercise
Record number: 23, Textual support number: 2 OBS
Rules/refereeing. 2, record 23, English, - duration%20of%20the%20exercise
Record 23, French
Record 23, Domaine(s)
- Gymnastique et trampoline
Record 23, Main entry term, French
- durée de l'exercice
1, record 23, French, dur%C3%A9e%20de%20l%27exercice
feminine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record number: 23, Textual support number: 1 OBS
Terme de gymnastique artistique. 1, record 23, French, - dur%C3%A9e%20de%20l%27exercice
Record number: 23, Textual support number: 2 OBS
Règlements/arbitrage. 1, record 23, French, - dur%C3%A9e%20de%20l%27exercice
Record 23, Spanish
Record 23, Campo(s) temático(s)
- Gimnasia y acrobacias sobre cama elástica
Record 23, Main entry term, Spanish
- duración del ejercicio
1, record 23, Spanish, duraci%C3%B3n%20del%20ejercicio
correct, feminine noun
Record 23, Abbreviations, Spanish
Record 23, Synonyms, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 2000-08-07
Record 24, English
Record 24, Subject field(s)
- Personnel and Job Evaluation
Record 24, Main entry term, English
- years of experience
1, record 24, English, years%20of%20experience
correct
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record 24, French
Record 24, Domaine(s)
- Évaluation du personnel et des emplois
Record 24, Main entry term, French
- années d’expérience
1, record 24, French, ann%C3%A9es%20d%26rsquo%3Bexp%C3%A9rience
correct, feminine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 DEF
Période calculée en nombre d’années indiquant la durée totale de l'exercice d’une profession, d’un métier, d’un genre de travail quelconque. 1, record 24, French, - ann%C3%A9es%20d%26rsquo%3Bexp%C3%A9rience
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1999-07-05
Record 25, English
Record 25, Subject field(s)
- Insurance
- Transportation Insurance
- Foreign Trade
Record 25, Main entry term, English
- loss ratio
1, record 25, English, loss%20ratio
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
- claims ratio 2, record 25, English, claims%20ratio
correct
Record 25, Textual support, English
Record number: 25, Textual support number: 1 DEF
The percentage of losses to premiums. The proportion which losses incurred bear to the earned premiums. 3, record 25, English, - loss%20ratio
Record 25, French
Record 25, Domaine(s)
- Assurances
- Assurance transport
- Commerce extérieur
Record 25, Main entry term, French
- rapport sinistres-primes
1, record 25, French, rapport%20sinistres%2Dprimes
correct, masculine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
- taux de réalisation des risques 2, record 25, French, taux%20de%20r%C3%A9alisation%20des%20risques
correct, masculine noun
- taux de sinistre 3, record 25, French, taux%20de%20sinistre
correct, masculine noun
- rapport des sinistres aux primes 4, record 25, French, rapport%20des%20sinistres%20aux%20primes
correct, masculine noun
- ratio sinistres-primes 5, record 25, French, ratio%20sinistres%2Dprimes
correct, masculine noun
Record 25, Textual support, French
Record number: 25, Textual support number: 1 DEF
Rapport des sinistres réglés ou restant à payer par l'assureur aux primes acquises à l'exercice, d’une durée normale d’un an. 6, record 25, French, - rapport%20sinistres%2Dprimes
Record number: 25, Textual support number: 2 DEF
Quotient des prestations versées par un assureur par les primes qu’il reçoit pour une catégorie de risques donnée. 7, record 25, French, - rapport%20sinistres%2Dprimes
Record 25, Key term(s)
- taux des sinistres
Record 25, Spanish
Record 25, Campo(s) temático(s)
- Seguros
- Seguro de transporte
- Comercio exterior
Record 25, Main entry term, Spanish
- índice de siniestralidad
1, record 25, Spanish, %C3%ADndice%20de%20siniestralidad
correct, masculine noun
Record 25, Abbreviations, Spanish
Record 25, Synonyms, Spanish
Record 25, Textual support, Spanish
Record number: 25, Textual support number: 1 DEF
Coeficiente o porcentaje que refleja la proporción existente entre el costo de los siniestros producidos en un conjunto o cartera determinada de pólizas y el volumen global de las primas que han devengado en el mismo período tales operaciones. 2, record 25, Spanish, - %C3%ADndice%20de%20siniestralidad
Record 26 - internal organization data 1999-05-17
Record 26, English
Record 26, Subject field(s)
- Accounting
Record 26, Main entry term, English
- sum-of-the-years'-digits method of depreciation
1, record 26, English, sum%2Dof%2Dthe%2Dyears%27%2Ddigits%20method%20of%20depreciation
correct
Record 26, Abbreviations, English
Record 26, Synonyms, English
- SOYD method of depreciation 1, record 26, English, SOYD%20method%20of%20depreciation
correct
- sum-of-the-years'-digits method 2, record 26, English, sum%2Dof%2Dthe%2Dyears%27%2Ddigits%20method
correct
- sum-of-the years-digits depreciation 3, record 26, English, sum%2Dof%2Dthe%20years%2Ddigits%20depreciation
correct
- SYD depreciation 4, record 26, English, SYD%20depreciation
correct
- SYD method 5, record 26, English, SYD%20method
correct
- SOYD method 1, record 26, English, SOYD%20method
Record 26, Textual support, English
Record number: 26, Textual support number: 1 DEF
A decreasing charge method in which the annual charge is a fraction of the depreciation base, the numerator of which is the number of years + 1 of the asset's remaining estimated life, the denominator being the sum of the series of numbers representing the years in the total estimated life. For an asset having an estimated life of five years, the denominator is the "sum-of-the-years'-digits" (of the asset's estimated life, i.e., 1+2+3+4+5=15), and the numerator for the first year is 5, for the second year 4, and so on. 6, record 26, English, - sum%2Dof%2Dthe%2Dyears%27%2Ddigits%20method%20of%20depreciation
Record 26, French
Record 26, Domaine(s)
- Comptabilité
Record 26, Main entry term, French
- méthode de l’amortissement proportionnel à l’ordre numérique inversé des années
1, record 26, French, m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20proportionnel%20%C3%A0%20l%26rsquo%3Bordre%20num%C3%A9rique%20invers%C3%A9%20des%20ann%C3%A9es
correct, feminine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
- amortissement proportionnel à l’ordre numérique inversé des années 1, record 26, French, amortissement%20proportionnel%20%C3%A0%20l%26rsquo%3Bordre%20num%C3%A9rique%20invers%C3%A9%20des%20ann%C3%A9es
correct, feminine noun
Record 26, Textual support, French
Record number: 26, Textual support number: 1 DEF
Méthode qui consiste à répartir l'assiette de l'amortissement en la multipliant par une fraction dont le numérateur est le nombre prévu d’années de vie utile non écoulées plus(soit l'année pour laquelle l'amortissement est calculé) et le dénominateur, la somme des nombres représentant les années de vie utile prévues. Ainsi, pour un bien ayant une durée de vie utile de cinq ans, le dénominateur est de 15(1 + 2 + 3 + 4 + 5) et le numérateur, 5 pour le premier exercice, 4 pour le deuxième, et ainsi de suite. 1, record 26, French, - m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20proportionnel%20%C3%A0%20l%26rsquo%3Bordre%20num%C3%A9rique%20invers%C3%A9%20des%20ann%C3%A9es
Record 26, Spanish
Record 26, Campo(s) temático(s)
- Contabilidad
Record 26, Main entry term, Spanish
- amortización por suma de dígitos de los años
1, record 26, Spanish, amortizaci%C3%B3n%20por%20suma%20de%20d%C3%ADgitos%20de%20los%20a%C3%B1os
correct, feminine noun
Record 26, Abbreviations, Spanish
Record 26, Synonyms, Spanish
Record 26, Textual support, Spanish
Record number: 26, Textual support number: 1 DEF
Política de amortización acelerada en la que la cuota de cada ejercicio "n" se calcula con la fórmula Cn =v(e-n)/s, donde "v" es el valor de coste del bien, "e" la vida esperada, "n" el número de orden del ejercicio y "s" la suma de los dígitos equivalente a "s =e(e+1)/2". 1, record 26, Spanish, - amortizaci%C3%B3n%20por%20suma%20de%20d%C3%ADgitos%20de%20los%20a%C3%B1os
Record number: 26, Textual support number: 1 OBS
amortización por suma de dígitos de los años: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 26, Spanish, - amortizaci%C3%B3n%20por%20suma%20de%20d%C3%ADgitos%20de%20los%20a%C3%B1os
Record 27 - internal organization data 1999-02-22
Record 27, English
Record 27, Subject field(s)
- Taxation
- Accounting
Record 27, Main entry term, English
- fiscal period
1, record 27, English, fiscal%20period
correct
Record 27, Abbreviations, English
Record 27, Synonyms, English
- period 2, record 27, English, period
correct
Record 27, Textual support, English
Record number: 27, Textual support number: 1 DEF
A period other than one fiscal year, arising from the formation or winding-up of an organization or from a change in the fiscal year-end date. 3, record 27, English, - fiscal%20period
Record 27, French
Record 27, Domaine(s)
- Fiscalité
- Comptabilité
Record 27, Main entry term, French
- exercice
1, record 27, French, exercice
correct, masculine noun
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record number: 27, Textual support number: 1 DEF
Exercice dont la durée est inférieure ou supérieure à un an parce que l'entité vient d’être constituée ou liquidée, ou parce qu'elle a décidé de changer la date de la fin de son exercice. 2, record 27, French, - exercice
Record 27, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 1999-02-15
Record 28, English
Record 28, Subject field(s)
- Taxation
Record 28, Main entry term, English
- fiscal month
1, record 28, English, fiscal%20month
correct
Record 28, Abbreviations, English
Record 28, Synonyms, English
Record 28, Textual support, English
Record 28, French
Record 28, Domaine(s)
- Fiscalité
Record 28, Main entry term, French
- mois d’exercice
1, record 28, French, mois%20d%26rsquo%3Bexercice
correct, masculine noun
Record 28, Abbreviations, French
Record 28, Synonyms, French
- mois de l’exercice 2, record 28, French, mois%20de%20l%26rsquo%3Bexercice
correct, masculine noun
- mois financier 3, record 28, French, mois%20financier
avoid, masculine noun
Record 28, Textual support, French
Record number: 28, Textual support number: 1 DEF
Mois qui correspond à un découpage de l’exercice (plutôt que de l’année civile) en 12 périodes. 4, record 28, French, - mois%20d%26rsquo%3Bexercice
Record number: 28, Textual support number: 1 OBS
Durée maximale de 35 jours, à l'exception des premier et dernier mois du trimestre d’exercice, et durée minimale de 28 jours. 5, record 28, French, - mois%20d%26rsquo%3Bexercice
Record number: 28, Textual support number: 2 OBS
Terme et équivalent utilisés dans la documentation portant sur la taxe sur les produits et services. 6, record 28, French, - mois%20d%26rsquo%3Bexercice
Record 28, Spanish
Record 28, Textual support, Spanish
Record 29 - internal organization data 1998-07-09
Record 29, English
Record 29, Subject field(s)
- Financial Accounting
Record 29, Main entry term, English
- depreciable asset
1, record 29, English, depreciable%20asset
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
Record 29, Textual support, English
Record 29, French
Record 29, Domaine(s)
- Comptabilité générale
Record 29, Main entry term, French
- bien amortissable
1, record 29, French, bien%20amortissable
correct, masculine noun
Record 29, Abbreviations, French
Record 29, Synonyms, French
Record 29, Textual support, French
Record number: 29, Textual support number: 1 DEF
Bien corporel que l'on prévoit utiliser pendant plus d’un exercice, qui a une durée de vie limitée et dont le coût fait généralement l'objet d’un amortissement périodique. 1, record 29, French, - bien%20amortissable
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 1998-04-21
Record 30, English
Record 30, Subject field(s)
- Investment
- Stock Exchange
- Currency and Foreign Exchange
Record 30, Main entry term, English
- organized option exchange
1, record 30, English, organized%20option%20exchange
correct
Record 30, Abbreviations, English
Record 30, Synonyms, English
- organised option exhange 1, record 30, English, organised%20option%20exhange
correct
- organized exchange 1, record 30, English, organized%20exchange
correct
- organised exchange 2, record 30, English, organised%20exchange
correct
Record 30, Textual support, English
Record number: 30, Textual support number: 1 CONT
Commercial and investment banks actively trade foreign exchange options on the organized exchanges in Amsterdam, Chicago, Philadelphia and Montreal. 2, record 30, English, - organized%20option%20exchange
Record 30, French
Record 30, Domaine(s)
- Investissements et placements
- Bourse
- Politique monétaire et marché des changes
Record 30, Main entry term, French
- marché organisé d’options
1, record 30, French, march%C3%A9%20organis%C3%A9%20d%26rsquo%3Boptions
correct, masculine noun
Record 30, Abbreviations, French
Record 30, Synonyms, French
- marché organisé 1, record 30, French, march%C3%A9%20organis%C3%A9
correct, masculine noun
- échange organisé 2, record 30, French, %C3%A9change%20organis%C3%A9
masculine noun
Record 30, Textual support, French
Record number: 30, Textual support number: 1 DEF
Bourse de valeurs ou de marchandises sur laquelle sont traitées(à la criée...) des options aux caractéristiques standardisées(durée, montant, prix d’exercice, actif sous-jacent) entre des contreparties anonymes l'une à l'autre. 1, record 30, French, - march%C3%A9%20organis%C3%A9%20d%26rsquo%3Boptions
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 1994-12-15
Record 31, English
Record 31, Subject field(s)
- Accounting
Record 31, Main entry term, English
- long-lived liability 1, record 31, English, long%2Dlived%20liability
Record 31, Abbreviations, English
Record 31, Synonyms, English
Record 31, Textual support, English
Record number: 31, Textual support number: 1 CONT
... if the change in estimate relates to a long-lived asset or liability, it can be capitalized and allocated to current and future periods... 1, record 31, English, - long%2Dlived%20liability
Record 31, French
Record 31, Domaine(s)
- Comptabilité
Record 31, Main entry term, French
- passif de longue durée
1, record 31, French, passif%20de%20longue%20dur%C3%A9e
masculine noun
Record 31, Abbreviations, French
Record 31, Synonyms, French
Record 31, Textual support, French
Record number: 31, Textual support number: 1 CONT
[...] si la modification d’estimation a trait à un actif ou à un passif de longue durée, elle peut être capitalisée et répartie entre l'exercice actuel et des exercices futurs [...] 1, record 31, French, - passif%20de%20longue%20dur%C3%A9e
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 1991-06-27
Record 32, English
Record 32, Subject field(s)
- Taxation
Record 32, Main entry term, English
- fiscal quarter
1, record 32, English, fiscal%20quarter
correct
Record 32, Abbreviations, English
Record 32, Synonyms, English
Record 32, Textual support, English
Record 32, French
Record 32, Domaine(s)
- Fiscalité
Record 32, Main entry term, French
- trimestre d’exercice
1, record 32, French, trimestre%20d%26rsquo%3Bexercice
correct, masculine noun
Record 32, Abbreviations, French
Record 32, Synonyms, French
Record 32, Textual support, French
Record number: 32, Textual support number: 1 DEF
Durée maximale de 114 jours, à l'exception des premier et dernier trimestres de l'exercice, et durée minimale de 84 jours. 1, record 32, French, - trimestre%20d%26rsquo%3Bexercice
Record number: 32, Textual support number: 1 OBS
Terme et équivalent utilisés dans la documentation portant sur la taxe sur les produits et services. 2, record 32, French, - trimestre%20d%26rsquo%3Bexercice
Record 32, Spanish
Record 32, Textual support, Spanish
Record 33 - internal organization data 1987-03-05
Record 33, English
Record 33, Subject field(s)
- International Public Law
Record 33, Main entry term, English
- leasehold area 1, record 33, English, leasehold%20area
Record 33, Abbreviations, English
Record 33, Synonyms, English
Record 33, Textual support, English
Record 33, French
Record 33, Domaine(s)
- Droit international public
Record 33, Main entry term, French
- territoire cédé à bail
1, record 33, French, territoire%20c%C3%A9d%C3%A9%20%C3%A0%20bail
correct, masculine noun
Record 33, Abbreviations, French
Record 33, Synonyms, French
Record 33, Textual support, French
Record number: 33, Textual support number: 1 CONT
Une partie du territoire ainsi cédé à bail et dont l’étendue n’excédera pas dix hectares, sera utilisée exclusivement pour les opérations de débarquement, d’emmagasinage et de transbordement des marchandises et pour toutes fins pouvant être considérés comme subsidiaires à ces opérations et les seuls résidents permanents seront les personnes employées pour le service et la sécurité desdites marchandises avec leurs familles et leurs domestiques. 1, record 33, French, - territoire%20c%C3%A9d%C3%A9%20%C3%A0%20bail
Record number: 33, Textual support number: 1 OBS
bail : Désigne parfois un accord par lequel un Gouvernement s’engage à mettre à la disposition d’un autre Gouvernement, souvent moyennant une rétribution et pour une durée déterminée, certains terrains pour leur utilisation à des fins spécifiées d’ordre économique sans renoncer à l'exercice de ses droits souverains. 1, record 33, French, - territoire%20c%C3%A9d%C3%A9%20%C3%A0%20bail
Record 33, Spanish
Record 33, Textual support, Spanish
Record 34 - internal organization data 1987-03-05
Record 34, English
Record 34, Subject field(s)
- International Public Law
Record 34, Main entry term, English
- lease
1, record 34, English, lease
correct, noun
Record 34, Abbreviations, English
Record 34, Synonyms, English
Record 34, Textual support, English
Record number: 34, Textual support number: 1 CONT
A state may grant a right of exclusive use over a part of its territory to another state, retaining sovereignty, but conceding the enjoyment of the liberties of the territorial sovereign. Such a grant may be described as a "lease" ... these grants do constitute privileges, and in principle their incidence depends on the consent of the territorial sovereign. In most cases where military and naval bases have been established by agreement the result is more akin to a contractual licence than it is to an interest in land in the English sense. 1, record 34, English, - lease
Record 34, French
Record 34, Domaine(s)
- Droit international public
Record 34, Main entry term, French
- bail
1, record 34, French, bail
correct, masculine noun
Record 34, Abbreviations, French
Record 34, Synonyms, French
Record 34, Textual support, French
Record number: 34, Textual support number: 1 DEF
Désigne parfois un accord par lequel un Gouvernement s’engage à mettre à la disposition d’un autre Gouvernement, souvent moyennant une rétribution et pour une durée déterminée, certains terrains pour leur utilisation à des fins spécifiées d’ordre économique sans renoncer à l'exercice de ses droits souverains. 1, record 34, French, - bail
Record 34, Spanish
Record 34, Textual support, Spanish
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