TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PASSER RESULTAT [2 records]
Record 1 - internal organization data 2003-09-16
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- expense
1, record 1, English, expense
correct, verb
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
To charge an expenditure against income when the expenditure occurs. 2, record 1, English, - expense
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- passer en charges
1, record 1, French, passer%20en%20charges
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
- passer en résultat 1, record 1, French, passer%20en%20r%C3%A9sultat
correct
- imputer à l'exercice 1, record 1, French, imputer%20%C3%A0%20l%27exercice
correct
- inscrire en charges 1, record 1, French, inscrire%20en%20charges
correct
- inscrire en résultat 1, record 1, French, inscrire%20en%20r%C3%A9sultat
correct
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Porter une dépense dans les charges de l'exercice soit par «affectation», soit par «dotation». 1, record 1, French, - passer%20en%20charges
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-10-03
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- amortize to income
1, record 2, English, amortize%20to%20income
correct, verb
Record 2, Abbreviations, English
Record 2, Synonyms, English
- amortize 2, record 2, English, amortize
correct, verb
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
He looked upon a fixturing allowance as analogous to government assistance for the acquisition of fixed assets. The amount of such assistance could be deducted from the cost of related fixed assets or otherwise the amount could be deferred and amortized to income on the same basis as the related assets are depreciated. 3, record 2, English, - amortize%20to%20income
Record number: 2, Textual support number: 2 CONT
This deferred charge would be amortized to income as appropriate. 4, record 2, English, - amortize%20to%20income
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- amortir
1, record 2, French, amortir
correct
Record 2, Abbreviations, French
Record 2, Synonyms, French
- passer en résultat 1, record 2, French, passer%20en%20r%C3%A9sultat
correct
- passer progressivement en résultat 1, record 2, French, passer%20progressivement%20en%20r%C3%A9sultat
correct
- amortir par imputation aux résultats 2, record 2, French, amortir%20par%20imputation%20aux%20r%C3%A9sultats
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Passer en charges graduellement sur un certain nombre d'exercices, généralement de manière systématique et logique, le coût d'un élément d'actif dont les avantages s'étendent sur plusieurs exercices. 1, record 2, French, - amortir
Record number: 2, Textual support number: 1 CONT
[...] la charge reportée sera amortie par imputation aux résultats. 2, record 2, French, - amortir
Record 2, Spanish
Record 2, Textual support, Spanish
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