TERMIUM Plus®

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

CLOSING ENTRY [1 record]

Record 1 2006-08-22

English

Subject field(s)
  • Accounting
DEF

An entry made at the end of an accounting period for the purpose of transferring the balances in nominal accounts to the income, retained earnings, capital or owners' current accounts.

French

Domaine(s)
  • Comptabilité
DEF

Écriture journalisée à la fin de l'exercice afin de virer les soldes des comptes de produits et de charges au compte Sommaire des résultats et, de là, au compte Bénéfices non répartis ou Capital.

OBS

En France, le virement des soldes des comptes de produits et de charges se fait à un compte intitulé Résultat de l'exercice alors qu'en Belgique, ce compte s'intitule Résultat de l'exercice à affecter.

Spanish

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