TERMIUM Plus®

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

PARTNERS CURRENT ACCOUNT [1 record]

Record 1 2010-08-10

English

Subject field(s)
  • Financial Accounting
DEF

... a record of drawings and portion of profits available for withdrawal, as contrasted with permanent investment in the business which is reflected in the partner's capital account.

French

Domaine(s)
  • Comptabilité générale
DEF

Compte ouvert au nom de chacun des associés d'une société en nom collectif, dans lequel sont enregistrés leurs avances, leurs retraits et leur quote-part des bénéfices de la société, mais non le montant des capitaux qu'ils ont investis en permanence dans la société, ce dernier étant enregistré dans un compte distinct.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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