TERMIUM Plus®

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

PASSATION CHARGES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-10-05

English

Subject field(s)
  • Financial Accounting
CONT

The amount of a contingent loss should be accrued in the financial statements by a charge to income...

French

Domaine(s)
  • Comptabilité générale
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.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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