TERMIUM Plus®

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contra liability account [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-11-09

English

Subject field(s)
  • Financial Accounting
CONT

If a valuation account is deducted from the related asset or liability it is sometimes referred to as a «contra-asset or contra-liability account».

OBS

contra-liability account: Term found under «valuation account».

French

Domaine(s)
  • Comptabilité générale
DEF

Compte dans lequel on enregistre les sommes à défalquer du solde d'un compte de passif, par exemple l'escompte (ou prime) d'émission d'obligations.

Spanish

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