TERMIUM Plus®

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

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-10

English

Subject field(s)
  • Financial Accounting
DEF

An entry or one of a series of entries in the accounting records, setting up assets, liabilities and capital, e.g. on formation of a new organization or at the beginning of a new fiscal year.

French

Domaine(s)
  • Comptabilité générale
DEF

Première écriture ou série d'écritures journalisées pour inscrire l'actif, le passif et les capitaux propres d'une entité au moment où elle est constituée, ou encore lors de l'instauration d'un nouveau système comptable.

Spanish

Campo(s) temático(s)
  • Contabilidad general
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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