TERMIUM Plus®

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

ERREUR ECRITURES [1 record]

Record 1 2006-08-22

English

Subject field(s)
  • Accounting
DEF

As applied to books of account, any incorrect entry or posting, especially when involving routine transactions; typical causes are a mistake in coding, a faulty computation - as in an extension or footing - a failure to enter or post, a posting to a wrong account or to the wrong side of an account.

French

Domaine(s)
  • Comptabilité
DEF

Erreur commise lors de l'enregistrement d'une opération ou lors de la transcription de données à cause, par exemple, d'une erreur de codification, d'un mauvais calcul, de l'omission d'un report ou encore du report dans le mauvais compte ou sur le mauvais côté d'un compte.

OBS

Le terme «erreur cléricale», utilisé en français au Canada en ce sens sous l'influence de l'anglais, est à éviter. L'adjectif français «clérical» signifie uniquement relatif au clergé.

Spanish

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