TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTABILISATION DIFFERENCE [2 records]
Record 1 - internal organization data 2014-06-05
Record 1, English
Record 1, Subject field(s)
- Nuclear Science and Technology
Record 1, Main entry term, English
- accountancy by difference
1, record 1, English, accountancy%20by%20difference
correct, standardized
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The procedure of drawing the material balance, not by directly determining the quantity of nuclear material in a specific area, but by calculating it from the difference between incoming and outgoing material. 1, record 1, English, - accountancy%20by%20difference
Record number: 1, Textual support number: 1 OBS
accountancy by difference: term and definition standardized by ISO. 2, record 1, English, - accountancy%20by%20difference
Record 1, French
Record 1, Domaine(s)
- Sciences et techniques nucléaires
Record 1, Main entry term, French
- comptabilisation par différence
1, record 1, French, comptabilisation%20par%20diff%C3%A9rence
correct, feminine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d’établissement du bilan matières consistant à déterminer la quantité de matière nucléaire dans une zone donnée non pas directement mais à partir du calcul de la différence entre les matières qui entrent et celles qui sortent. 1, record 1, French, - comptabilisation%20par%20diff%C3%A9rence
Record number: 1, Textual support number: 1 OBS
comptabilisation par différence : terme et définition normalisés par l'ISO. 2, record 1, French, - comptabilisation%20par%20diff%C3%A9rence
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-06-09
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Investment
- Amalgamation and Partnerships (Finance)
Record 2, Main entry term, English
- purchase discrepancy
1, record 2, English, purchase%20discrepancy
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- purchase price discrepancy 2, record 2, English, purchase%20price%20discrepancy
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The difference between the amount paid by an acquiring corporation for shares and its proportionate interest in the net book value of the assets of the acquired limited company, at the date of acquisition. 3, record 2, English, - purchase%20discrepancy
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Investissements et placements
- Fusion, absorption et coparticipation (Finances)
Record 2, Main entry term, French
- écart de première consolidation
1, record 2, French, %C3%A9cart%20de%20premi%C3%A8re%20consolidation
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Pour l’entité contrôlante (le plus souvent une société mère), différence entre le coût d’acquisition des actions qu’elle détient dans une entité contrôlée (ou filiale) et sa quote-part de la valeur comptable des éléments identifiables de l’actif net de cette dernière à la date de prise de participation. 1, record 2, French, - %C3%A9cart%20de%20premi%C3%A8re%20consolidation
Record number: 2, Textual support number: 1 CONT
L'écart de première consolidation est constitué, d’une part, d’un écart d’évaluation [...] résultant de la comptabilisation, à des fins de consolidation, des éléments identifiables de l'actif net acquis à leur juste valeur et, d’autre part, d’un écart d’acquisition ou survaleur [...]correspondant à la différence entre le coût d’acquisition des actions et la juste valeur mentionnée précédemment. 1, record 2, French, - %C3%A9cart%20de%20premi%C3%A8re%20consolidation
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: