TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CHARGE ABONNEE [1 record]
Record 1 - internal organization data 2008-03-07
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- accruals
1, record 1, English, accruals
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Accruals (both due and not due) of interest, income and property taxes, payrolls, payroll and social-security taxes, commissions, royalties, vacation pay, bonuses, realized profits shared, and the like. 2, record 1, English, - accruals
Record 1, Key term(s)
- accrual
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- charges déterminées par abonnement
1, record 1, French, charges%20d%C3%A9termin%C3%A9es%20par%20abonnement
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charges abonnées 1, record 1, French, charges%20abonn%C3%A9es
correct, feminine noun, plural
- charges réparties au prorata 1, record 1, French, charges%20r%C3%A9parties%20au%20prorata
correct, feminine noun, plural
- charges proratisées 1, record 1, French, charges%20proratis%C3%A9es
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Sommes résultant de la répartition en fractions égales, entre des périodes plus courtes que l'exercice (trimestres ou mois le plus souvent), de charges (par exemple l'amortissement, l'indemnité de vacances, les impôts fonciers, les loyers, les réparations, les frais de publicité, etc.) dont le montant annuel est connu avec suffisamment de précision au début de l'exercice. 1, record 1, French, - charges%20d%C3%A9termin%C3%A9es%20par%20abonnement
Record number: 1, Textual support number: 1 OBS
Le système de l'abonnement doit être utilisé par les entités qui veulent dégager des résultats nets intermédiaires (mensuels, trimestriels ou semestriels). 1, record 1, French, - charges%20d%C3%A9termin%C3%A9es%20par%20abonnement
Record 1, Key term(s)
- charge déterminée par abonnement
- charge abonnée
- charges répartie au prorata
- charge proratisée
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- acumulaciones
1, record 1, Spanish, acumulaciones
correct, feminine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
Acumulaciones (tanto vencidas como no vencidas) por intereses, impuestos sobre ingresos y propiedades, nóminas, impuestos sobre nóminas y seguro social, comisiones, regalías, vacaciones, bonos y gratificaciones, participaciones sobre utilidades realizadas y otros conceptos similares. Con frecuencia las acumulaciones se redondean de tal manera que no afecten en cantidades significativas la posición del pasivo, principalmente cuando algunas partidas de las propias acumulaciones están afectas a contingencias en relación con eventos o condiciones futuras. 2, record 1, Spanish, - acumulaciones
Record 1, Key term(s)
- acumulación
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