TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OFFSET ACCOUNT [1 record]
Record 1 - internal organization data 2006-11-08
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- contra account
1, record 1, English, contra%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- absorption account 2, record 1, English, absorption%20account
correct
- adjunct account 3, record 1, English, adjunct%20account
correct
- offset account 4, record 1, English, offset%20account
correct
- valuation account 3, record 1, English, valuation%20account
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- compte de sens contraire
1, record 1, French, compte%20de%20sens%20contraire
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- compte de contrepartie 1, record 1, French, compte%20de%20contrepartie
avoid, see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Compte dans lequel on inscrit les sommes à défalquer du solde d'un compte correspondant, par exemple le compte Amortissement cumulé (par rapport à un compte d'immobilisations amortissables) et le compte Rendus sur achats (par rapport au compte Achats). 1, record 1, French, - compte%20de%20sens%20contraire
Record number: 1, Textual support number: 1 OBS
Il ne faut pas confondre le compte de sens contraire et le «compte de contrepartie» (offsetting debit ou offsetting credit), qui signifie le compte que l'on oppose au débit ou au crédit d'une écriture. 1, record 1, French, - compte%20de%20sens%20contraire
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- contracuenta
1, record 1, Spanish, contracuenta
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- cuenta de compensación 2, record 1, Spanish, cuenta%20de%20compensaci%C3%B3n
feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Una, dos ó más cuentas que cancelan a otra u otras cuentas, parcial o totalmente; en los estados financieros pueden fusionarse o aparecer juntas. 3, record 1, Spanish, - contracuenta
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