TERMIUM Plus®

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

PLUG ADJUSTMENT [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2009-10-16

English

Subject field(s)
  • Accounting
  • Financial Accounting

French

Domaine(s)
  • Comptabilité
  • Comptabilité générale
DEF

Écriture passée dans le but d'ajouter ou de retrancher le montant nécessaire pour rétablir l'équilibre (par exemple l'égalité entre les totaux des débits et des crédits d'une balance) ou l'exactitude des comptes qui ont été faussés du fait d'une tenue déficiente ou d'une autre raison.

OBS

On trouve aussi souvent en français l'emprunt «plug».

Spanish

Save record 1

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