TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
METHODE COMPTABLE [3 records]
Record 1 - internal organization data 2013-08-22
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- accounting procedures
1, record 1, English, accounting%20procedures
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting methods 2, record 1, English, accounting%20methods
correct
- accounting practices 3, record 1, English, accounting%20practices
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The methods followed by an organization in applying accounting principles. 4, record 1, English, - accounting%20procedures
Record 1, Key term(s)
- accounting procedure
- accounting method
- accounting practice
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthodes comptables
1, record 1, French, m%C3%A9thodes%20comptables
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- procédés comptables 1, record 1, French, proc%C3%A9d%C3%A9s%20comptables
correct, masculine noun
- pratiques comptables 2, record 1, French, pratiques%20comptables
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Modalités d'application systématique des différentes normes comptables. 3, record 1, French, - m%C3%A9thodes%20comptables
Record 1, Key term(s)
- procédé comptable
- méthode comptable
- pratique comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- métodos contables
1, record 1, Spanish, m%C3%A9todos%20contables
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- procedimientos contables 1, record 1, Spanish, procedimientos%20contables
masculine noun
Record 1, Textual support, Spanish
Record 1, Key term(s)
- método contable
- procedimiento contable
Record 2 - internal organization data 2006-06-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Government Accounting
Record 2, Main entry term, English
- basis of accounting
1, record 2, English, basis%20of%20accounting
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accounting basis 2, record 2, English, accounting%20basis
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The method employed in the recording and reporting of transactions. 3, record 2, English, - basis%20of%20accounting
Record number: 2, Textual support number: 1 OBS
Two commonly recognized bases are: the "accrual method" and the "cash basis", the latter, especially in small organizations, personal records, and the like, serving as a substitute for the former. A third is the "commitment basis", extensively employed in governmental accounting. It may be regarded as the point at which a transaction is to be started; the cash basis recognizes when it is terminated; the accrual basis is identified with the occurrence of a transaction. 3, record 2, English, - basis%20of%20accounting
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 2, Main entry term, French
- méthode de comptabilité
1, record 2, French, m%C3%A9thode%20de%20comptabilit%C3%A9
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode comptable 2, record 2, French, m%C3%A9thode%20comptable
correct, feminine noun
- méthode comptable de base 2, record 2, French, m%C3%A9thode%20comptable%20de%20base
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode utilisée pour la comptabilisation des opérations et des faits économiques se rapportant à une entité. 2, record 2, French, - m%C3%A9thode%20de%20comptabilit%C3%A9
Record number: 2, Textual support number: 1 OBS
Deux méthodes sont plus fréquemment en usage : la «comptabilité d'exercice», dans laquelle on s'attache à comptabiliser les opérations et les faits économiques au moment où ils se produisent, et la «comptabilité de trésorerie» (ou comptabilité de caisse), axée sur les flux de trésorerie puisque les opérations et les faits économiques ne sont constatés qu'au moment où ils font l'objet d'un encaissement ou d'un décaissement. Cette dernière est surtout adoptée par les entités de petite taille ainsi que par les particuliers pour leur comptabilité personnelle, notamment à cause de sa plus grande facilité d'utilisation. Il existe une troisième méthode en usage en comptabilité publique, la «comptabilité budgétaire» ou «comptabilité des engagements» (commitment accounting). Selon cette méthode, les opérations sont constatées dès les premières étapes, par exemple au moment de l'autorisation des crédits. 2, record 2, French, - m%C3%A9thode%20de%20comptabilit%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2000-08-23
Record 3, English
Record 3, Subject field(s)
- Peace-Keeping Operations
- Arms Control
Record 3, Main entry term, English
- bean counting
1, record 3, English, bean%20counting
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Opérations de maintien de la paix
- Contrôle des armements
Record 3, Main entry term, French
- méthode comptable
1, record 3, French, m%C3%A9thode%20comptable
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- comptabilité 1, record 3, French, comptabilit%C3%A9
correct, feminine noun
- décompte 1, record 3, French, d%C3%A9compte
correct, masculine noun
- dénombrement 1, record 3, French, d%C3%A9nombrement
correct, masculine noun
- piège des chiffres 1, record 3, French, pi%C3%A8ge%20des%20chiffres
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Reproduit du lexique «Disarmament and Peace Keeping/Désarmement et Maintien de la Paix» avec l'autorisation de l'Office des Nations Unies à Genève. 2, record 3, French, - m%C3%A9thode%20comptable
Record 3, Spanish
Record 3, Textual support, Spanish
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