TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTE INDIVIDUEL [3 records]
Record 1 - internal organization data 2009-04-20
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- subsidiary account
1, record 1, English, subsidiary%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- detail account 1, record 1, English, detail%20account
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
One of the accounts in a particular subsidiary ledger. 2, record 1, English, - subsidiary%20account
Record number: 1, Textual support number: 1 OBS
The balance of all the subsidiary accounts should agree with the control account in the general ledger. An example is an individual customer's account ... in the accounts receivable ledger of a department store ... 2, record 1, English, - subsidiary%20account
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- compte particulier
1, record 1, French, compte%20particulier
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- compte individuel 1, record 1, French, compte%20individuel
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Compte faisant partie du groupe de «comptes homogènes» composant un grand livre auxiliaire, dans lequel on enregistre, par exemple, la valeur initiale ainsi que les modifications de valeur d'une créance sur un tiers ou de la dette à l'égard d'un tiers en particulier. 1, record 1, French, - compte%20particulier
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-03-26
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- individual financial statements
1, record 2, English, individual%20financial%20statements
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- individual accounts 2, record 2, English, individual%20accounts
correct, plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The financial statements of each company (parent and affiliates), as opposed to the consolidated financial statements for the group. 3, record 2, English, - individual%20financial%20statements
Record 2, Key term(s)
- individual financial statement
- individual account
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- états financiers individuels
1, record 2, French, %C3%A9tats%20financiers%20individuels
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- comptes individuels 1, record 2, French, comptes%20individuels
correct, masculine noun, plural
- comptes sociaux 1, record 2, French, comptes%20sociaux
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
États financiers établis par chaque société (mère et filiale), par opposition aux états financiers consolidés pour l'ensemble du groupe. 1, record 2, French, - %C3%A9tats%20financiers%20individuels
Record 2, Key term(s)
- état financier individuel
- compte individuel
- compte social
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1975-03-11
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Sales (Marketing)
Record 3, Main entry term, English
- direct account number 1, record 3, English, direct%20account%20number
Record 3, Abbreviations, English
Record 3, Synonyms, English
- direct account 1, record 3, English, direct%20account
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Vente
Record 3, Main entry term, French
- compte consommateur
1, record 3, French, compte%20consommateur
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- compte particulier 1, record 3, French, compte%20particulier
masculine noun
- compte individuel 1, record 3, French, compte%20individuel
proposal, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
(en comptabilité) lorsqu'il s'agit d'un client individuel et non d'un grossiste ou d'un détaillant. 1, record 3, French, - compte%20consommateur
Record number: 3, Textual support number: 2 OBS
compte individuel : terme proposé par M. Michel, Institut des Comptables Agréés. 1, record 3, French, - compte%20consommateur
Record number: 3, Textual support number: 3 OBS
Un médecin achète des médicaments directement au fabricant sans passer par le grossiste; c'est le fabricant qui établit le «compte consommateur» ou «direct account». 1, record 3, French, - compte%20consommateur
Record 3, Spanish
Record 3, Textual support, Spanish
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