TERMIUM Plus®

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

ECRITURE DEBIT [1 record]

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Alphabetical list of terms

Record 1 2001-08-21

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

If the inventory had been held for resale, the debit entry would be to FRA "15210 - inventories held for resale" with the credit entry to FRA "51325 - Cost of goods sold".

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Dans le cas présent, puisque les charges dépassent les revenus, une écriture de débit est effectuée.

Spanish

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