TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
APPORTS BIENS SERVICES [1 record]
Record 1 - internal organization data 2024-08-29
Record 1, English
Record 1, Subject field(s)
- Accounting
- Finance
Record 1, Main entry term, English
- contributed materials and services
1, record 1, English, contributed%20materials%20and%20services
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- contributed materials or services 2, record 1, English, contributed%20materials%20or%20services
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Organizations may receive substantial contributed materials and services. In these situations, recognition of the fair value of these contributions may provide useful information. ... Where the fair value of contributed materials and services can be reasonably estimated, the organization may want to establish a policy to record the amount on the financial statements. 3, record 1, English, - contributed%20materials%20and%20services
Record number: 1, Textual support number: 1 OBS
Examples include contributed food for food banks, and gifts of clothing and construction materials for certain charities. 3, record 1, English, - contributed%20materials%20and%20services
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Finances
Record 1, Main entry term, French
- apport de biens et de services
1, record 1, French, apport%20de%20biens%20et%20de%20services
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- apport de biens ou de services 2, record 1, French, apport%20de%20biens%20ou%20de%20services
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les apports de biens et de services peuvent être considérables. Lorsque c'est le cas, comptabiliser les apports à leur juste valeur peut fournir des informations utiles. [...] Lorsqu'il est possible d'estimer de façon raisonnable la juste valeur des apports de biens ou de services, l'organisme souhaitera peut-être établir une méthode pour la comptabilisation de ces montants dans les états financiers. 2, record 1, French, - apport%20de%20biens%20et%20de%20services
Record number: 1, Textual support number: 1 OBS
De tels apports peuvent prendre la forme, par exemple, de denrées pour les banques alimentaires, ou de vêtements ou de matériaux de construction pour certains organismes de bienfaisance. 2, record 1, French, - apport%20de%20biens%20et%20de%20services
Record number: 1, Textual support number: 2 OBS
apport de biens et de services : désignation habituellement utilisée au pluriel. 3, record 1, French, - apport%20de%20biens%20et%20de%20services
Record 1, Key term(s)
- apports de biens et de services
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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