TERMIUM Plus®

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

CLOTURE COMPTES [7 records]

Record 1 2017-11-16

English

Subject field(s)
  • Financial Accounting
DEF

An accounting procedure undertaken at the end of the year to close out business from the previous year, carry forward balances from the previous year, and open posting accounts for the upcoming year.

CONT

Year-end closing is part of a company's closing operations, and is used to create a company's financial statements.

OBS

year-end closing; year-end closing of accounts: terms extracted from the "Glossaire de l'économie" and reproduced with permission of the Organisation for Economic Co-operation and Development.

Key term(s)
  • end-of-year closing
  • end-of-year closing of accounts

French

Domaine(s)
  • Comptabilité générale
OBS

clôture des comptes en fin d'exercice : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Final de un período (normalmente, un ejercicio económico).

Save record 1

Record 2 2017-11-16

English

Subject field(s)
  • Financial Accounting
DEF

The transfer of account balances from subsidiary ledgers (containing nominal or temporary accounts) to [the] income summary account at the end of an accounting period.

French

Domaine(s)
  • Comptabilité générale

Spanish

Save record 2

Record 3 2017-01-25

English

Subject field(s)
  • Finance
OBS

financial close cycle: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

French

Domaine(s)
  • Finances
OBS

processus de clôture annuelle des comptes : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

Save record 3

Record 4 2016-08-17

English

Subject field(s)
  • Special-Language Phraseology
  • Family Law (common law)

French

Domaine(s)
  • Phraséologie des langues de spécialité
  • Droit de la famille (common law)
OBS

date de clôture pour l'inclusion de l'actif et du passif dans les comptes : terme tiré du Mini-lexique du partage des biens et reproduit avec l'autorisation du Centre de ressources en français juridique de l'Université de Saint-Boniface.

Spanish

Save record 4

Record 5 1998-11-05

English

Subject field(s)
  • Accounting
DEF

The set of accounts comprising the balance sheet as at a specified date, together with the profit and loss or other revenue account relating to the year which ended on the date of the balance sheet, and related notes which, in the case of companies, include the directors' report. Consolidated or group accounts are included if applicable.

DEF

The statements drawn up at the end of a financial period. These are the Trading, Profit and Loss Accounts, which will show the gross and net profit and the appropriation of the profit or in the case of a club or a non-profit-making organisation, the income and expenditure, which will show either a deficit or surplus for the period involved. A balance sheet which shows the capital, liabilities, fixed and current assets. Finally, a statement of the sources and application of funds is normally produced. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

French

Domaine(s)
  • Comptabilité
OBS

Clôture des comptes. Clore les comptes consiste à déterminer pour l'ensemble de l'exercice le total du débit, le total du crédit et en tirer le solde.

Spanish

Save record 5

Record 6 1985-11-07

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale

Spanish

Save record 6

Record 7 1975-03-11

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
OBS

D'après M. Michel de l'Institut des comptables agréés.

Spanish

Save record 7

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