TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
PASSIFS NON CONSTATES [2 records]
Record 1 - internal organization data 1998-10-05
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Financial Accounting
Record 1, Main entry term, English
- recognize
1, record 1, English, recognize
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
To include an item in the financial statements of an entity. 2, record 1, English, - recognize
Record number: 1, Textual support number: 1 PHR
expenditures recognized as a liability; liabilities not recognized in financial statements. 2, record 1, English, - recognize
Record 1, Key term(s)
- recognized
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité générale
Record 1, Main entry term, French
- constater
1, record 1, French, constater
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabiliser 2, record 1, French, comptabiliser
correct
- prendre en compte 3, record 1, French, prendre%20en%20compte
correct
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Enregistrer une opération ou un fait dans les comptes de l’entité;inclure un élément dans les états financiers de l’entité. 4, record 1, French, - constater
Record number: 1, Textual support number: 1 PHR
dépenses constatées à titre de passif; passifs non constatés dans les états financiers. 4, record 1, French, - constater
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad general
Record 1, Main entry term, Spanish
- reconocer
1, record 1, Spanish, reconocer
correct
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Asentar en los libros de contabilidad: se dice de una transacción. 1, record 1, Spanish, - reconocer
Record 2 - internal organization data 1997-06-26
Record 2, English
Record 2, Subject field(s)
- Accounting
- Government Accounting
Record 2, Main entry term, English
- unrecognized liability
1, record 2, English, unrecognized%20liability
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Any unrecognized liabilities that are individually material should be disclosed separately. 2, record 2, English, - unrecognized%20liability
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Comptabilité publique
Record 2, Main entry term, French
- passif non constaté
1, record 2, French, passif%20non%20constat%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les passifs non constatés qui sont individuellement importants devraient être présentés séparément. 2, record 2, French, - passif%20non%20constat%C3%A9
Record 2, Key term(s)
- passifs non constatés
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified:


