TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCOUNTANCY [2 records]
Record 1 - internal organization data 2016-03-07
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- accountancy
1, record 1, English, accountancy
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Accounting theory and practice as a whole. 2, record 1, English, - accountancy
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- comptabilité
1, record 1, French, comptabilit%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Champ d'expertise recouvrant l'ensemble des compétences, responsabilités, recherches et activités comptables, y compris les principes, normes, méthodes et systèmes, envisagés tant du point de vue théorique que pratique. 1, record 1, French, - comptabilit%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- contaduría
1, record 1, Spanish, contadur%C3%ADa
correct, see observation, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- contabilidad 2, record 1, Spanish, contabilidad
correct, see observation, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Teoría y práctica de la contabilidad, sus responsabilidades, normas, convenciones y actividades en general. 1, record 1, Spanish, - contadur%C3%ADa
Record number: 1, Textual support number: 1 OBS
«Contabilidad» y «contaduría», se consideran frecuentemente vocablos sinónimos; sin embargo, el último, menos usual en la literatura contable, se refiere en general al campo completo de la teoría y la práctica, mientras que «contabilidad» se considera comúnmente como un término genérico; pero cuando se usa como adjetivo, puede tener una área limitada de referencia; como, por ejemplo : el campo de la contabilidad; una escuela de contabilidad. 1, record 1, Spanish, - contadur%C3%ADa
Record 2 - internal organization data 2006-08-22
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- accountancy
1, record 2, English, accountancy
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accounting profession 2, record 2, English, accounting%20profession
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The accounting profession. 3, record 2, English, - accountancy
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- profession comptable
1, record 2, French, profession%20comptable
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Ensemble des activités exercées par le professionnel comptable. 1, record 2, French, - profession%20comptable
Record number: 2, Textual support number: 1 OBS
On considère dans certains pays, dont la France, que la profession comptable se limite à ceux qui exercent en libéral, et dans d'autres, dont le Canada, que la profession comptable englobe aussi des personnes qui font carrière, dans le domaine comptable, à titre de salarié ou de dirigeant d'entreprise, d'enseignant ou de membre de la fonction publique. 1, record 2, French, - profession%20comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- contaduría
1, record 2, Spanish, contadur%C3%ADa
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- profesión contable 2, record 2, Spanish, profesi%C3%B3n%20contable
correct, proposal, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
La profesión del contador. 1, record 2, Spanish, - contadur%C3%ADa
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