TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ESCOMPTE PERDU [2 records]
Record 1 - internal organization data 2010-07-06
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- purchase discount lost
1, record 1, English, purchase%20discount%20lost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- discount lost 1, record 1, English, discount%20lost
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
Record 1, Main entry term, French
- escompte sur achat perdu
1, record 1, French, escompte%20sur%20achat%20perdu
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- escompte perdu 1, record 1, French, escompte%20perdu
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Escompte de caisse ou de règlement que l’entité n’a pu obtenir de son fournisseur, le délai établi pour régler la facture et bénéficier de l’escompte sur l’achat ayant expiré. 1, record 1, French, - escompte%20sur%20achat%20perdu
Record number: 1, Textual support number: 1 OBS
La méthode du prix net facturé permet d’enregistrer les escomptes sur achat perdus dans un compte de charge distinct appelé «Escomptes perdus». 1, record 1, French, - escompte%20sur%20achat%20perdu
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1991-11-14
Record 2, English
Record 2, Subject field(s)
- Stock Exchange
- Investment
Record 2, Main entry term, English
- yield book
1, record 2, English, yield%20book
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- bond yield book 2, record 2, English, bond%20yield%20book
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
A yield book is designed to allow for the capital increase over the life of the bond if purchased at a discount; conversely, it takes into account the amount lost if the bond has been purchased at a premium. These gains or losses are apportioned over each year the bond has to run to maturity and are added to or deducted from the annual coupon payment to arrive at the gross or pre-tax investment yield. 2, record 2, English, - yield%20book
Record 2, French
Record 2, Domaine(s)
- Bourse
- Investissements et placements
Record 2, Main entry term, French
- livre de rendements
1, record 2, French, livre%20de%20rendements
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Le livre de rendements tient compte du gain en capital réalisé au cours de la durée de l'obligation si celle-ci a été achetée à escompte; d’autre part, il tient compte du montant perdu si l'obligation a été achetée à prime. Ces gains ou pertes sont répartis sur chaque année à courir jusqu'à l'échéance et sont ajoutés ou déduits du montant d’intérêt annuel de façon à arriver au rendement brut ou avant impôt du placement. 2, record 2, French, - livre%20de%20rendements
Record 2, Spanish
Record 2, Textual support, Spanish
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