TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
subsidiary account [3 records]
Record 1 - internal organization data 2009-04-20
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- subsidiary account
1, record 1, English, subsidiary%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- detail account 1, record 1, English, detail%20account
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
One of the accounts in a particular subsidiary ledger. 2, record 1, English, - subsidiary%20account
Record number: 1, Textual support number: 1 OBS
The balance of all the subsidiary accounts should agree with the control account in the general ledger. An example is an individual customer's account ... in the accounts receivable ledger of a department store ... 2, record 1, English, - subsidiary%20account
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- compte particulier
1, record 1, French, compte%20particulier
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- compte individuel 1, record 1, French, compte%20individuel
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Compte faisant partie du groupe de «comptes homogènes» composant un grand livre auxiliaire, dans lequel on enregistre, par exemple, la valeur initiale ainsi que les modifications de valeur d'une créance sur un tiers ou de la dette à l'égard d'un tiers en particulier. 1, record 1, French, - compte%20particulier
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-09-15
Record 2, English
Record 2, Subject field(s)
- Public Sector Budgeting
- Government Accounting
- Accounting
Record 2, Main entry term, English
- subsidiary account
1, record 2, English, subsidiary%20account
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- sub-account 2, record 2, English, sub%2Daccount
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Account of the Central Accounts maintained for control and management information purposes. 3, record 2, English, - subsidiary%20account
Record number: 2, Textual support number: 1 CONT
The Central Accounts are maintained by the Receiver General in the General Ledger of Canada. They include all the Accounts of Canada which must be maintained to meet the requirements of Section 63 [of the Financial Administration Act] and many levels of subsidiary accounts for control and management information purposes. 4, record 2, English, - subsidiary%20account
Record number: 2, Textual support number: 2 CONT
For accounting and control purposes, as well as to segregate these transactions from those that constitute departmental use of resources, a department providing goods or services to other departments may set up a separate sub-account within its appropriation. 2, record 2, English, - subsidiary%20account
Record 2, French
Record 2, Domaine(s)
- Budget des collectivités publiques
- Comptabilité publique
- Comptabilité
Record 2, Main entry term, French
- compte auxiliaire
1, record 2, French, compte%20auxiliaire
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Subdivision des comptes centraux tenus à des fins de contrôle et d'information de gestion. 2, record 2, French, - compte%20auxiliaire
Record number: 2, Textual support number: 1 CONT
Le receveur général tient les comptes centraux dans le grand livre général du Canada. Ces comptes comprennent tous les comptes du Canada qu'il faut tenir conformément aux exigences de l'article 63 [Loi sur la gestion des finances publiques], ainsi que les nombreux comptes auxiliaires utilisés à des fins de contrôle et d'information de gestion. 3, record 2, French, - compte%20auxiliaire
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Presupuestación del sector público
- Contabilidad pública
- Contabilidad
Record 2, Main entry term, Spanish
- cuenta auxiliar
1, record 2, Spanish, cuenta%20auxiliar
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- cuenta subsidiaria 2, record 2, Spanish, cuenta%20subsidiaria
feminine noun
Record 2, Textual support, Spanish
Record 3 - internal organization data 1976-06-19
Record 3, English
Record 3, Subject field(s)
- Banking
Record 3, Main entry term, English
- subsidiary account 1, record 3, English, subsidiary%20account
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Banque
Record 3, Main entry term, French
- sous-compte des finances
1, record 3, French, sous%2Dcompte%20des%20finances
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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