TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
general journal [1 record]
Record 1 - internal organization data 2011-10-31
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- general journal
1, record 1, English, general%20journal
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- journal 1, record 1, English, journal
correct, familiar
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The book of original entry in which are recorded transactions for which specialized journals have not been provided. 2, record 1, English, - general%20journal
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- journal général
1, record 1, French, journal%20g%C3%A9n%C3%A9ral
correct, masculine noun
Record 1, Abbreviations, French
- JG 1, record 1, French, JG
correct, masculine noun
Record 1, Synonyms, French
- journal des opérations diverses 1, record 1, French, journal%20des%20op%C3%A9rations%20diverses
correct, masculine noun, Belgium, France
- journal des OD 1, record 1, French, journal%20des%20OD
correct, masculine noun, Belgium, France, familiar
- OD 1, record 1, French, OD
correct, masculine noun, Belgium, France, familiar
- OD 1, record 1, French, OD
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Livre-journal où l'on enregistre chronologiquement les opérations diverses ou celles pour lesquelles il n'existe pas de journal auxiliaire. 1, record 1, French, - journal%20g%C3%A9n%C3%A9ral
Record number: 1, Textual support number: 1 OBS
Les écritures (appelées aussi «articles») passées dans le journal général mentionnent la date de l'opération, le numéro ou l'intitulé des comptes à débiter ou à créditer, les sommes concernant chaque compte ainsi qu'un libellé explicatif ou la référence au document justificatif (facture, note de débit, lettre de change, etc.). 1, record 1, French, - journal%20g%C3%A9n%C3%A9ral
Record number: 1, Textual support number: 2 OBS
L'utilisation de «journaux auxiliaires» conduit parfois à un résumé des opérations mensuelles dans le journal général et à son report subséquent sur les grands livres. 1, record 1, French, - journal%20g%C3%A9n%C3%A9ral
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- diario principal
1, record 1, Spanish, diario%20principal
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- diario general 2, record 1, Spanish, diario%20general
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
El diario en el que se asientan periódicamente las concentraciones de los diarios auxiliares, los asientos de ajuste, los de clausura y cualquiera otra operación que no pueda registrarse correctamente en algún otro diario. 1, record 1, Spanish, - diario%20principal
Record number: 1, Textual support number: 1 OBS
En [el Libro Mayor] se pasan o registran todas las transacciones anotadas en el diario principal o en los diarios especiales cuando los haya... 1, record 1, Spanish, - diario%20principal
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