TERMIUM Plus®

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

ACCOUNTING ENTRY [1 record]

Record 1 2012-04-24

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

A record, in a book of account or other accounting document, of the effect of an operation or transaction.

PHR

Generate, authorize, support an accounting entry.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Enregistrement d'une opération dans un journal ou dans des comptes.

OBS

Le terme «entrée», utilisé en français sous l'influence de l'anglais, est à éviter dans ce contexte.

PHR

Effectuer, autoriser, justifier une écriture comptable.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Contabilidad pública
DEF

Acto de registro de una transacción económica en los libros de contabilidad de la empresa.

OBS

anotación contable; asiento contable: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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