TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CHARGE FINANCIERE [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-10

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

Expenses of an organization relating to the cost of financing its operations, distinguished from expenses incurred for other particular purposes.

OBS

financial expenses: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

OBS

Term usually used in the plural.

Key term(s)
  • financial expense

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Charges d'une entreprise se rapportant au financement de son exploitation plutôt qu'à la fabrication, la vente, la gestion, etc.

OBS

frais financiers : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

OBS

Termes habituellement utilisés au pluriel.

Key term(s)
  • charge financière

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión presupuestaria y financiera
DEF

Gastos de financiación (intereses, comisiones, etc.), tanto de créditos y préstamos, gastos financieros generales, como de descuentos y financiación de clientes, gastos financieros comerciales.

OBS

gastos financieros: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

OBS

Este término suele utilizarse en plural.

Key term(s)
  • gasto financiero
Save record 1

Record 2 2008-03-10

English

Subject field(s)
  • Market Prices
  • Sales (Marketing)
  • Foreign Trade
DEF

An amount included in an instalment sales contract to cover the cost of interest on the funds advanced and the costs of servicing the account, including a risk factor.

OBS

Terms usually used in the plural.

Key term(s)
  • carrying charge
  • finance charge

French

Domaine(s)
  • Prix (Commercialisation)
  • Vente
  • Commerce extérieur
DEF

Sommes (intérêts et frais d'administration) ajoutées au prix d'un article vendu à tempérament et représentant des produits financiers pour le vendeur.

OBS

Termes habituellement utilisés au pluriel.

Key term(s)
  • charge financière

Spanish

Campo(s) temático(s)
  • Precios (Comercialización)
  • Ventas (Comercialización)
  • Comercio exterior
DEF

Costos por concepto de interés y administración añadidos al precio de las mercancías vendidas por medio de un plan de pagos a plazos.

Save record 2

Record 3 2008-03-10

English

Subject field(s)
  • Government Accounting
  • Public Sector Budgeting
DEF

The formal assignment of funds for a specific purpose.

OBS

Contracts, agreements or undertakings of any nature involving a charge to appropriations cannot be made until funds have been earmarked or encumbered within the particular allotment.

OBS

In the financial encumbrance process, funds are not committed as such, for the amounts encumbered may fluctuate with the evolution of plans and/or the financial situation.

OBS

financial encumbrance; encumbrance; FE: Officially approved by the Management Committee for the BCF (budgetary, accounting and finance) Glossary. Use of these terms is mandatory in Canadian government texts.

French

Domaine(s)
  • Comptabilité publique
  • Budget des collectivités publiques
DEF

Affectation officielle de fonds à des fins précises.

OBS

Aucun contrat, aucune convention ni entreprise quelconque comportant des frais imputables sur les affectations ne peut être autorisé tant que les fonds n'ont pas été expressément réservés dans les limites de l'affectation en cause.

OBS

consignation de fonds : terme uniformisé par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la fonction publique fédérale.

Spanish

Save record 3

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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