TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
MATCHING PRINCIPLE [3 records]
Record 1 - internal organization data 2010-05-27
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- matching principle
1, record 1, English, matching%20principle
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- matching concept 2, record 1, English, matching%20concept
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An accounting principle according to which expenses and revenues must be matched for an accounting period in order to determine net income. 3, record 1, English, - matching%20principle
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- principe du rattachement des produits et des charges à l'exercice
1, record 1, French, principe%20du%20rattachement%20des%20produits%20et%20des%20charges%20%C3%A0%20l%27exercice
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- principe du rattachement à l'exercice des produits et des charges 2, record 1, French, principe%20du%20rattachement%20%C3%A0%20l%27exercice%20des%20produits%20et%20des%20charges
correct, masculine noun
- principe du rapprochement des produits et des charges 3, record 1, French, principe%20du%20rapprochement%20des%20produits%20et%20des%20charges
correct, masculine noun, Belgium, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Principe comptable selon lequel les produits et les charges d'un exercice donné doivent être rapprochés pour déterminer le bénéfice net. 4, record 1, French, - principe%20du%20rattachement%20des%20produits%20et%20des%20charges%20%C3%A0%20l%27exercice
Record 1, Key term(s)
- principe du rapprochement
- principe du rattachement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-05-27
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
Record 2, Main entry term, English
- matching principle
1, record 2, English, matching%20principle
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- hedging principle 2, record 2, English, hedging%20principle
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
[The] matching principle consists of matching the profile of assets (duration, currencies, fixed rate/floating rate) with the profile of liabilities, so that cash outflows are matched by the cash inflows. 2, record 2, English, - matching%20principle
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
Record 2, Main entry term, French
- principe de la symétrie des échéances
1, record 2, French, principe%20de%20la%20sym%C3%A9trie%20des%20%C3%A9ch%C3%A9ances
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- principe de l'adossement des échéances 1, record 2, French, principe%20de%20l%27adossement%20des%20%C3%A9ch%C3%A9ances
correct, masculine noun
- principe de l'adossement des maturités 1, record 2, French, principe%20de%20l%27adossement%20des%20maturit%C3%A9s
correct, masculine noun, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Règle de base en matière de financement qui veut que les capitaux utilisés pour financer l'acquisition d'une immobilisation, de marchandises ou de tout autre bien doivent pouvoir rester à la disposition de l'entité pendant un temps qui correspond au moins à celui de la durée de l'immobilisation, des marchandises ou du bien que ces capitaux ont permis d'acquérir. 1, record 2, French, - principe%20de%20la%20sym%C3%A9trie%20des%20%C3%A9ch%C3%A9ances
Record number: 2, Textual support number: 1 OBS
Selon ce principe, les biens à long terme doivent être financés au moyen de capitaux permanents alors que les éléments de l'actif à court terme peuvent l'être au moyen de fonds obtenus à court terme. 1, record 2, French, - principe%20de%20la%20sym%C3%A9trie%20des%20%C3%A9ch%C3%A9ances
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1990-02-26
Record 3, English
Record 3, Subject field(s)
- Social Security and Employment Insurance
- Employment Benefits
Record 3, Main entry term, English
- matching principle 1, record 3, English, matching%20principle
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Sécurité sociale et assurance-emploi
- Avantages sociaux
Record 3, Main entry term, French
- principe d'appariement
1, record 3, French, principe%20d%27appariement
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
régimes de retraite. 1, record 3, French, - principe%20d%27appariement
Record 3, Spanish
Record 3, Textual support, Spanish
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