TERMIUM Plus®

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

ECRITURE INVENTAIRE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-07

English

Subject field(s)
  • Financial Accounting
DEF

An entry made before closing the books of account for a period, in order to apportion revenue or expense to accounting periods or to operating divisions.

French

Domaine(s)
  • Comptabilité générale
DEF

Écriture passée en fin d'exercice, avant la clôture des comptes, et ayant pour objet : 1) de répartir des produits et des charges entre les exercices, par exemple la ventilation de la paie lorsque l'exercice se termine entre deux dates de paie, 2) d'inscrire dans un compte de résultat une partie d'une charge payée d'avance ou d'un produit reçu d'avance, ou 3) de comptabiliser les dotations aux comptes d'amortissements et aux comptes de provisions.

Spanish

Campo(s) temático(s)
  • Contabilidad general
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