TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
reciprocal accounts [2 records]
Record 1 - internal organization data 1998-09-28
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- reciprocal accounts
1, record 1, English, reciprocal%20accounts
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Accounts on the books of two separate entities, which have equal balances, e.g., the accounts held by a department and the corresponding account held in the Accounts of Canada for this department. 2, record 1, English, - reciprocal%20accounts
Record number: 1, Textual support number: 1 OBS
e.g., the supplier's account held by the entity and the entity's account held by the supplier. 3, record 1, English, - reciprocal%20accounts
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- comptes réciproques
1, record 1, French, comptes%20r%C3%A9ciproques
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Comptes figurant dans les livres de deux entités et dont les soldes sont égaux, par exemple, les comptes tenus par un ministère et le compte correspondant tenu dans les comptes du Canada pour ce ministère. 2, record 1, French, - comptes%20r%C3%A9ciproques
Record number: 1, Textual support number: 1 OBS
Par exemple, le compte du fournisseur tenu par l'entité et le compte de celle-ci chez son fournisseur. 3, record 1, French, - comptes%20r%C3%A9ciproques
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-08-28
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- reciprocal accounts
1, record 2, English, reciprocal%20accounts
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, Key term(s)
- reciprocal account
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- comptes de liaison
1, record 2, French, comptes%20de%20liaison
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Comptes ouverts par les entités qui ont des succursales ou des établissements tenant des comptabilités distinctes, en vue de recevoir les écritures destinées à assurer les liaisons indispensables entre ces comptabilités et la comptabilité centrale. 1, record 2, French, - comptes%20de%20liaison
Record 2, Key term(s)
- compte de liaison
Record 2, Spanish
Record 2, Textual support, Spanish
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