TERMIUM Plus®

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

intercompany accounts [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-02-18

English

Subject field(s)
  • Financial Accounting
DEF

General-ledger records that summarize a specific type of transaction between related or affiliated companies.

French

Domaine(s)
  • Comptabilité générale
DEF

Comptes où sont consignées les opérations entre deux entreprises du même groupe. Ces comptes se retrouvent dans le grand livre de chacune des entreprises. Ainsi, une société mère et sa filiale pourraient avoir respectivement un compte Ventes à la filiale et un compte Achats à la société mère dans leur grand livre général. Les comptes intersociétés font l'objet d'une élimination dans l'établissement des états financiers (ou comptes) consolidés.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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