TERMIUM Plus®

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

Saved records

Record 1 2010-10-13

English

Subject field(s)
  • Financial Accounting
  • Phraseology
OBS

accrual basis (of accounting) The method of recording transactions by which revenues and expenses are reflected in the determination of results for the period in which they are considered to have been earned and incurred, respectively, whether or not such transactions have been settled finally by the receipt or payment of cash or its equivalent.

French

Domaine(s)
  • Comptabilité générale
  • Phraséologie
CONT

Les experts-comptables continuent à penser qu'une information sur les résultats d'exploitation ou le bénéfice d'une entreprise qui est fondée sur une comptabilité d'exercice constitue une meilleure indication des possibilités actuelles et futures de l'entreprise de générer des rentrées de fonds qu'une information qui se limite à présenter les effets financiers des encaissements et des décaissements.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Fraseología
Delete saved record 1

Record 2 1985-02-27

English

Subject field(s)
  • Employment Benefits

French

Domaine(s)
  • Avantages sociaux

Spanish

Delete saved record 2

Record 3 2018-12-18

English

Subject field(s)
  • Occupation Names (General)
  • Graphic Arts and Printing

French

Domaine(s)
  • Désignations des emplois (Généralités)
  • Imprimerie et arts graphiques

Spanish

Delete saved record 3

Record 4 1995-12-18

English

Subject field(s)
  • Titles of Provincial and Territorial Laws and Regulations (Canadian)

French

Domaine(s)
  • Titres de lois et de règlements provinciaux et territoriaux canadiens
OBS

Les lois de la Nouvelle-Écosse ne sont pas traduites.

Spanish

Delete saved record 4

Record 5 1987-07-21

English

Subject field(s)
  • Skiing and Snowboarding
OBS

Cross country ski terms.

French

Domaine(s)
  • Ski et surf des neiges
OBS

Termes de ski de fond.

Spanish

Delete saved record 5

Record 6 2014-09-12

English

Subject field(s)
  • Glaciology
  • Hydroelectric Power Stations

French

Domaine(s)
  • Glaciologie
  • Centrales hydro-électriques

Spanish

Delete saved record 6

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