TERMIUM Plus®

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

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Record 1 1998-10-05

English

Subject field(s)
  • Business and Administrative Documents
  • Financial Accounting
CONT

Register: a record for the consecutive entry of any class of transactions, with notations of such essential particulars as may be needed for subsequent reference. Its form varies from a one-column sheet to one of many columns on which entries are distributed, summarized, and aggregated as a means of determining periodic adjustments or totals.

OBS

for "book": Any of the records (as the daybook, cashbook, salesbook, journal, ledger) in which a systematic record of business transactions may be kept ...

French

Domaine(s)
  • Écrits commerciaux et administratifs
  • Comptabilité générale
DEF

Document dans lequel sont enregistrées les opérations effectuées par l'entité.

Spanish

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