TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CONSTATATION CHARGES [2 records]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- charge to income
1, record 1, English, charge%20to%20income
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
- expensing 2, record 1, English, expensing
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The amount of a contingent loss should be accrued in the financial statements by a charge to income... 3, record 1, English, - charge%20to%20income
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- passation en charges
1, record 1, French, passation%20en%20charges
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- constatation en charges 1, record 1, French, constatation%20en%20charges
correct, feminine noun
- comptabilisation en charges 1, record 1, French, comptabilisation%20en%20charges
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Action d'inscrire une dépense à titre de charge ou de perte de l'exercice plutôt que de la porter à un compte d'actif, par exemple les frais de recherche engagés au cours de l'exercice. 1, record 1, French, - passation%20en%20charges
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-09-18
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- expense recognition
1, record 2, English, expense%20recognition
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- constatation des charges
1, record 2, French, constatation%20des%20charges
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- comptabilisation des charges 1, record 2, French, comptabilisation%20des%20charges
correct, feminine noun
- prise en compte des charges 1, record 2, French, prise%20en%20compte%20des%20charges
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Inscription, dans l'état des résultats (ou compte de résultat), de dépenses ou d'actifs déjà pris en compte lorsque ces dépenses ou actifs ne présentent plus aucun avantage économique futur. Les charges sont constatées par rapprochement des produits qu'elles ont contribué à générer. Dans d'autres cas, les charges sont rattachées à un exercice donné en raison d'opérations ou de faits survenus au cours de cet exercice ou par suite d'un processus de répartition. 1, record 2, French, - constatation%20des%20charges
Record 2, Spanish
Record 2, Textual support, Spanish
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