TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
accounting practice [3 records]
Record 1 - internal organization data 2013-08-22
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- accounting procedures
1, record 1, English, accounting%20procedures
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting methods 2, record 1, English, accounting%20methods
correct
- accounting practices 3, record 1, English, accounting%20practices
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The methods followed by an organization in applying accounting principles. 4, record 1, English, - accounting%20procedures
Record 1, Key term(s)
- accounting procedure
- accounting method
- accounting practice
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthodes comptables
1, record 1, French, m%C3%A9thodes%20comptables
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- procédés comptables 1, record 1, French, proc%C3%A9d%C3%A9s%20comptables
correct, masculine noun
- pratiques comptables 2, record 1, French, pratiques%20comptables
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Modalités d'application systématique des différentes normes comptables. 3, record 1, French, - m%C3%A9thodes%20comptables
Record 1, Key term(s)
- procédé comptable
- méthode comptable
- pratique comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- métodos contables
1, record 1, Spanish, m%C3%A9todos%20contables
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- procedimientos contables 1, record 1, Spanish, procedimientos%20contables
masculine noun
Record 1, Textual support, Spanish
Record 1, Key term(s)
- método contable
- procedimiento contable
Record 2 - internal organization data 2013-01-15
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- accounting firm
1, record 2, English, accounting%20firm
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accounting practice 2, record 2, English, accounting%20practice
correct
- public accounting firm 2, record 2, English, public%20accounting%20firm
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Per diem rates for audit work vary considerably ... in accordance with the reputation and experience of the accounting firm. 3, record 2, English, - accounting%20firm
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- cabinet comptable
1, record 2, French, cabinet%20comptable
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- cabinet d'expertise comptable 1, record 2, French, cabinet%20d%27expertise%20comptable
correct, masculine noun
- cabinet d'expert-comptable 1, record 2, French, cabinet%20d%27expert%2Dcomptable
correct, masculine noun
- cabinet d'experts-comptables 1, record 2, French, cabinet%20d%27experts%2Dcomptables
correct, masculine noun
- fiduciaire 1, record 2, French, fiduciaire
correct, masculine noun, Belgium
- firme comptable 1, record 2, French, firme%20comptable
avoid, calque, see observation, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Établissement d'un ou de plusieurs professionnels comptables, y compris le personnel et les installations, dont l'objet premier est d'organiser, de vérifier, d'apprécier et de redresser, s'il y a lieu, la comptabilité d'entreprises et d'autres entités. 1, record 2, French, - cabinet%20comptable
Record number: 2, Textual support number: 1 CONT
La plupart des cabinets comptables exercent également des activités connexes telles que les services de fiscalité, le conseil de gestion, la fonction de séquestre ou de syndic de faillite, l'évaluation, le traitement de l'information, la consultation en informatique et la programmation de systèmes informatiques. 1, record 2, French, - cabinet%20comptable
Record number: 2, Textual support number: 1 OBS
Par métonymie, le cabinet comptable désigne également l'ensemble des affaires et des clients dont il s'occupe. 1, record 2, French, - cabinet%20comptable
Record number: 2, Textual support number: 2 OBS
Le terme «firme comptable», utilisé en français en ce sens sous l'influence de l'anglais, est à éviter. 1, record 2, French, - cabinet%20comptable
Record number: 2, Textual support number: 3 OBS
En France, dans la plupart des cas, le cabinet d'expertise comptable est également cabinet de commissaires aux comptes. 1, record 2, French, - cabinet%20comptable
Record number: 2, Textual support number: 4 OBS
En Belgique, le terme «fiduciaire» est parfois employé pour désigner le cabinet comptable. Le terme «fiduciaire» est aussi utilisé en Belgique pour désigner un cabinet de conseil fiscal et comptable. 1, record 2, French, - cabinet%20comptable
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-10-05
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- accounting practice
1, record 3, English, accounting%20practice
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- clientèle d'un cabinet comptable
1, record 3, French, client%C3%A8le%20d%27un%20cabinet%20comptable
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- clientèle d'un cabinet d'expertise comptable 1, record 3, French, client%C3%A8le%20d%27un%20cabinet%20d%27expertise%20comptable
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Ensemble des clients d'un cabinet d'expertise comptable. 1, record 3, French, - client%C3%A8le%20d%27un%20cabinet%20comptable
Record 3, Key term(s)
- pratique
Record 3, Spanish
Record 3, Textual support, Spanish
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