TERMIUM Plus®

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

CUTOFF DATE ACCOUNTS [1 record]

Record 1 1997-05-16

English

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

The date selected for stopping the flow of cash, goods, or transactions entries generally, for closing or audit purposes.

Key term(s)
  • cutoff date of accounts
  • cut-off date

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Date où s'effectue un arrêt théorique de l'enregistrement des opérations ou de l'écoulement des stocks en vue de respecter le principe de l'indépendance des exercices.

Spanish

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