TERMIUM Plus®

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

LEDGER [5 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 - external organization data 2021-03-18

English

Subject field(s)
  • Compartment – Nomenclature 4.0
  • Museums and Heritage (General)
OBS

ledger: an item in the "Documentary Objects" class of the "Communication Objects" category.

French

Domaine(s)
  • Tiroir – Nomenclature 4.0
  • Muséologie et patrimoine (Généralités)
OBS

grand livre : objet de la classe «Objets documentaires» de la catégorie «Objets de communication».

Spanish

Save record 1

Record 2 2012-07-16

English

Subject field(s)
  • Accounting
DEF

A book of final entry that contains either all the accounts including control accounts (general ledger) or all the accounts of a particular type or nature (subsidiary ledger).

French

Domaine(s)
  • Comptabilité
DEF

Livre ou fichier de comptes dans lequel on reporte les écritures passées en premier lieu dans les journaux.

OBS

Le grand livre qui renferme tous les comptes (y compris les comptes collectifs) porte le nom de grand livre général et les livres ou fichiers qui ne renferment que les comptes d'une nature particulière s'appellent grands livres auxiliaires.

Spanish

Campo(s) temático(s)
  • Contabilidad
DEF

Libro de contabilidad donde aparecen, en hojas individuales, todas las cuentas del balance y cuenta de resultados de la sociedad, de tal forma que se conoce el balance de cada cuenta.

OBS

En español suele utilizarse el mismo término para expresar tanto el concepto de "ledger" como el de "general ledger".

OBS

libro Mayor: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 2

Record 3 2012-05-01

English

Subject field(s)
  • General Warehousing
CONT

The perpetual inventory records (of course, he did not call them that) were to be kept in a sort of warehouse ledger which was in turn divided into three parts. The first part showed an account for the wool purchased from different individuals, the account being debited for acquisitions and credited for wool put into process by both grades and quantities (in pounds). The balance was the wool unprocessed. The second part of the warehouse ledger was a manufactory record or account, in which the wool carried to manufacturing was recorded on the debit side, while the credits showed the finished product, which was in turn transferred to what we call now a finished goods ledger. The finished goods ledger made up the third part of the warehouse ledger, and was debited for goods finished and credited for goods sold still in quantities only, the quantities, however, being pieces of cloth and not pounds as in the materials account.

OBS

For stores management.

French

Domaine(s)
  • Entreposage général

Spanish

Save record 3

Record 4 2011-05-17

English

Subject field(s)
  • Scaffolding
DEF

One of the horizontal members fastened to scaffolding uprights, which support the putlogs and are at right angles to the wall.

Key term(s)
  • horizontal scaffolding pole

French

Domaine(s)
  • Échafaudage
CONT

On appelle longerons ou longrines les pièces horizontales qui réunissent les montants d'un échafaudage. Elles doivent être placées à l'intérieur des montants afin de diminuer la portée des boulins.

CONT

Echafaudages verticaux. [...] ils sont constitués par des éléments verticaux dits «pointiers», "écoperches" ou «échasses», reliées au mur par des [...] «boulins» et entre eux par des tendières.

Spanish

Campo(s) temático(s)
  • Andamiaje
DEF

Madero asentado horizontalmente en el suelo o sobre las vigas, en el cual descansan o se ensamblan otros maderos verticales o inclinados de un entramado u otra construcción.

Save record 4

Record 5 2004-08-30

English

Subject field(s)
  • Structural Framework

French

Domaine(s)
  • Charpentes
DEF

Ouvrage formé par le dédoublement de pièces de triangulation qui enserrent des éléments pour les solidariser. Le moisement est utilisé dans les charpentes de toutes époques, en particulier pour les blochets, les entraits et les liernes.

DEF

Moise. Couple de deux pièces jumelles assemblées de façon à enserrer et à maintenir d'autres pièces; [...]

Spanish

Campo(s) temático(s)
  • Estructuras (Construcción)
Save record 5

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