TERMIUM Plus®

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

real account [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-12-09

English

Subject field(s)
  • Financial Accounting
  • Auditing (Accounting)
  • Government Accounting
DEF

A ledger account for an asset, liability or equity interest.

French

Domaine(s)
  • Comptabilité générale
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Compte ayant pour objet de comptabiliser la valeur initiale et les fluctuations d'un élément du patrimoine de l'entité.

OBS

Les comptes de bilan comprennent les comptes d'actif, de passif et de capitaux propres, tels qu'ils apparaissent dans le bilan.

Key term(s)
  • compte de situation
  • compte permanent

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Verificación (Contabilidad)
  • Contabilidad pública
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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