TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CONTREPASSER [2 records]
Record 1 - internal organization data 2004-06-10
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Banking
Record 1, Main entry term, English
- charge back
1, record 1, English, charge%20back
correct, verb
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Banque
Record 1, Main entry term, French
- contre-passer
1, record 1, French, contre%2Dpasser
correct
Record 1, Abbreviations, French
Record 1, Synonyms, French
- contrepasser 2, record 1, French, contrepasser
correct
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Annuler une écriture comptable sans la biffer, mais en inscrivant une autre écriture égale et de sens contraire. 3, record 1, French, - contre%2Dpasser
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1989-03-22
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- reverse an entry
1, record 2, English, reverse%20an%20entry
correct, verb
Record 2, Abbreviations, English
Record 2, Synonyms, English
- reverse 2, record 2, English, reverse
correct, verb
- contra 3, record 2, English, contra
verb
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Adjusting entries made at the end of a period are sometimes reversed at the beginning of the next period. 4, record 2, English, - reverse%20an%20entry
Record number: 2, Textual support number: 1 OBS
Reversing entry: An entry made at the beginning of an accounting period to bring into the accounts for the period any deferred or accrued amounts set up at the end of the preceding period. 5, record 2, English, - reverse%20an%20entry
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- contrepasser une écriture
1, record 2, French, contrepasser%20une%20%C3%A9criture
correct
Record 2, Abbreviations, French
Record 2, Synonyms, French
- contrepasser 2, record 2, French, contrepasser
correct
- contre-passer une écriture 1, record 2, French, contre%2Dpasser%20une%20%C3%A9criture
correct
- contre-passer 3, record 2, French, contre%2Dpasser
correct
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Faire une contre-passation. 3, record 2, French, - contrepasser%20une%20%C3%A9criture
Record number: 2, Textual support number: 2 DEF
Contre-passation: Annulation d'une écriture erronée par une écriture contraire. 3, record 2, French, - contrepasser%20une%20%C3%A9criture
Record 2, Spanish
Record 2, Textual support, Spanish
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