TERMIUM Plus®

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

Saved records

Record 1 1997-04-29

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

An event or condition the recognition of which gives rise to an accounting entry.

OBS

transaction: Officially approved by the Study Group on Accounting Terminology (SGAT).

PHR

trace a transaction

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Fait ou situation dont la constatation donne lieu à une écriture comptable.

OBS

opération : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.

PHR

retracer, suivre une opération.

Spanish

Delete saved record 1

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