TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

PASSIFS NON CONSTATES [2 records]

Record 1 1998-10-05

English

Subject field(s)
  • Auditing (Accounting)
  • Financial Accounting
DEF

To include an item in the financial statements of an entity.

PHR

expenditures recognized as a liability; liabilities not recognized in financial statements.

Key term(s)
  • recognized

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité générale
DEF

Enregistrer une opération ou un fait dans les comptes de l’entité;inclure un élément dans les états financiers de l’entité.

PHR

dépenses constatées à titre de passif; passifs non constatés dans les états financiers.

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad general
DEF

Asentar en los libros de contabilidad: se dice de una transacción.

Save record 1

Record 2 1997-06-26

English

Subject field(s)
  • Accounting
  • Government Accounting
CONT

Any unrecognized liabilities that are individually material should be disclosed separately.

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
CONT

Les passifs non constatés qui sont individuellement importants devraient être présentés séparément.

Key term(s)
  • passifs non constatés

Spanish

Save record 2

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: