TERMIUM Plus®

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ACCRUALS CHARGES [1 record]

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Alphabetical list of terms

Record 1 1986-12-12

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Ce poste comporte : a) les charges à reporter, c'est-à-dire les charges exposées pendant l'exercice, mais imputables en tout ou partie à un exercice ultérieur; b) les revenus acquis, c'est-à-dire les revenus ou fraction de revenus dont la perception n'aura lieu qu'au cours d'un ou plusieurs exercices suivants, mais qui sont à rattacher à l'exercice en cause.

Spanish

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