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Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 CONT

The coal was to be distributed to those ships and in fact some or all of it was eventually loaded in board. Yet this did not comply with the term "furnishing to any vessel," because the necessaries men were furnishing coal to the shipowner, and not directly to the ships.  1, fiche 4, Anglais, - necessaries%20men

Record number: 4, Textual support number: 1 OBS

necessaries men: term usually used in the plural.  2, fiche 4, Anglais, - necessaries%20men

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 OBS

fournisseurs : terme habituellement utilisé au pluriel.  2, fiche 4, Français, - fournisseurs

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 DEF

Current liabilities arising from the purchase of goods and services from trade creditors, generally evidenced by invoices or statements received from the creditors.  3, fiche 5, Anglais, - accounts%20payable

Record number: 5, Textual support number: 1 OBS

Although it is appropriate to refer to liabilities arising from the purchase of goods and services used in the regular course of business as "trade accounts payable" to distinguish them from other accounts payable, in practice the term is most often shortened to "accounts payable".  4, fiche 5, Anglais, - accounts%20payable

Fiche 5,  Justifications,  Français

Record number: 5, Textual support number: 1 DEF

Comptes de tiers dans lesquels l'entité enregistre les sommes à payer à ses fournisseurs pour des marchandises, matières ou fournitures qu'elle a achetées ou des services qui lui ont été rendus à crédit au cours du cycle d'exploitation.  1, fiche 5, Français, - comptes%20fournisseurs

Fiche 5,  Justifications,  Espagnol

Record number: 5, Textual support number: 1 DEF

Montos que debe una empresa a los proveedores de bienes o servicios adquiridos a crédito.  4, fiche 5, Espagnol, - cuentas%20por%20pagar

Record number: 5, Textual support number: 1 OBS

cuentas por pagar; cuentas de proveedores: términos extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  5, fiche 5, Espagnol, - cuentas%20por%20pagar

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 DEF

A person, firm, or corporation to which a business is indebted for purchases on open account, or as evidenced by its notes payable.  1, fiche 6, Anglais, - trade%20creditor

Record number: 6, Textual support number: 1 OBS

trade creditor: term and text reproduced from The Encyclopedia of Banking and Finance, Tenth Edition (1993), by Glenn G. Munn, F.L. Garcia and Charles J. Woelfel, with the permission of the copyright holder, The McGraw-Hill Companies Inc. In no event shall McGraw-Hill have any liability to any party for special, incidental, tort, or consequential damages arising out of or in connection with the use of this material.  2, fiche 6, Anglais, - trade%20creditor

Fiche 6,  Justifications,  Français

Record number: 6, Textual support number: 1 CONT

[...] le compte 409 est [...] un compte d'actif destiné à enregistrer les créances sur fournisseurs. Sont portés à ce compte : - les avances et acomptes versés sur commandes d'exploitation; [...]  1, fiche 6, Français, - fournisseurs

Fiche 6,  Justifications,  Espagnol