TERMIUM Plus®

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

book of account [2 records]

Record 1 2017-01-03

English

Subject field(s)
  • Accounting
DEF

Any book or record in which the transactions of an individual or organization are recorded in terms of money or some other unit of measurement and that constitutes part of the accounting system.

OBS

account ledger: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

French

Domaine(s)
  • Comptabilité
DEF

Tout journal, fichier ou livre qui fait partie du système comptable et dans lequel on enregistre les opérations et les faits économiques se rapportant à une entité, le plus souvent en unités monétaires. Les livres de comptes comprennent les journaux et les grands livres.

OBS

livre de comptes : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

Campo(s) temático(s)
  • Contabilidad
Save record 1

Record 2 2000-02-15

English

Subject field(s)
  • Courts
  • Business and Administrative Documents

French

Domaine(s)
  • Tribunaux
  • Écrits commerciaux et administratifs

Spanish

Save record 2

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