TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CLOTURE COMPTES [7 records]
Record 1 - internal organization data 2017-11-16
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- year-end closing
1, record 1, English, year%2Dend%20closing
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- closing 2, record 1, English, closing
correct, noun
- year-end closing of accounts 3, record 1, English, year%2Dend%20closing%20of%20accounts
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 4, record 1, English, - year%2Dend%20closing
Record number: 1, Textual support number: 1 CONT
Year-end closing is part of a company's closing operations, and is used to create a company's financial statements. 4, record 1, English, - year%2Dend%20closing
Record number: 1, Textual support number: 1 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. 5, record 1, English, - year%2Dend%20closing
Record 1, Key term(s)
- end-of-year closing
- end-of-year closing of accounts
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- clôture des comptes
1, record 1, French, cl%C3%B4ture%20des%20comptes
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- fermeture des comptes 2, record 1, French, fermeture%20des%20comptes
correct, feminine noun
- fermeture des livres 3, record 1, French, fermeture%20des%20livres
correct, feminine noun
- clôture 4, record 1, French, cl%C3%B4ture
correct, feminine noun
- fermeture 3, record 1, French, fermeture
correct, feminine noun
- clôture de l’exercice 3, record 1, French, cl%C3%B4ture%20de%20l%26rsquo%3Bexercice
correct, feminine noun, less frequent
- clôture des comptes en fin d’exercice 5, record 1, French, cl%C3%B4ture%20des%20comptes%20en%20fin%20d%26rsquo%3Bexercice
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 6, record 1, French, - cl%C3%B4ture%20des%20comptes
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- cierre
1, record 1, Spanish, cierre
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- cierre del ejercicio 2, record 1, Spanish, cierre%20del%20ejercicio
correct, masculine noun
- cierre de ejercicio 3, record 1, Spanish, cierre%20de%20ejercicio
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Final de un período (normalmente, un ejercicio económico). 1, record 1, Spanish, - cierre
Record 2 - internal organization data 2017-11-16
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- closing
1, record 2, English, closing
correct, noun
Record 2, Abbreviations, English
Record 2, Synonyms, English
- closing the accounts 1, record 2, English, closing%20the%20accounts
correct
- closing the books 2, record 2, English, closing%20the%20books
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 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. 1, record 2, English, - closing
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- clôture des comptes
1, record 2, French, cl%C3%B4ture%20des%20comptes
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- fermeture des livres 1, record 2, French, fermeture%20des%20livres
correct, feminine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2017-01-25
Record 3, English
Record 3, Subject field(s)
- Finance
Record 3, Main entry term, English
- financial close cycle 1, record 3, English, financial%20close%20cycle
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 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. 2, record 3, English, - financial%20close%20cycle
Record 3, French
Record 3, Domaine(s)
- Finances
Record 3, Main entry term, French
- processus de clôture annuelle des comptes
1, record 3, French, processus%20de%20cl%C3%B4ture%20annuelle%20des%20comptes
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 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. 2, record 3, French, - processus%20de%20cl%C3%B4ture%20annuelle%20des%20comptes
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2016-08-17
Record 4, English
Record 4, Subject field(s)
- Special-Language Phraseology
- Family Law (common law)
Record 4, Main entry term, English
- closing date for the inclusion of assets and liabilities in the accounting
1, record 4, English, closing%20date%20for%20the%20inclusion%20of%20assets%20and%20liabilities%20in%20the%20accounting
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Phraséologie des langues de spécialité
- Droit de la famille (common law)
Record 4, Main entry term, French
- date de clôture pour l'inclusion de l'actif et du passif dans les comptes
1, record 4, French, date%20de%20cl%C3%B4ture%20pour%20l%27inclusion%20de%20l%27actif%20et%20du%20passif%20dans%20les%20comptes
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 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. 2, record 4, French, - date%20de%20cl%C3%B4ture%20pour%20l%27inclusion%20de%20l%27actif%20et%20du%20passif%20dans%20les%20comptes
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1998-11-05
Record 5, English
Record 5, Subject field(s)
- Accounting
Record 5, Main entry term, English
- annual accounts
1, record 5, English, annual%20accounts
correct, plural
Record 5, Abbreviations, English
Record 5, Synonyms, English
- final accounts 2, record 5, English, final%20accounts
correct, plural
Record 5, Textual support, English
Record number: 5, Textual support number: 1 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. 2, record 5, English, - annual%20accounts
Record number: 5, Textual support number: 2 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]. 3, record 5, English, - annual%20accounts
Record 5, French
Record 5, Domaine(s)
- Comptabilité
Record 5, Main entry term, French
- comptes de clôture
1, record 5, French, comptes%20de%20cl%C3%B4ture
correct, proposal, masculine noun, plural
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 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. 2, record 5, French, - comptes%20de%20cl%C3%B4ture
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1985-11-07
Record 6, English
Record 6, Subject field(s)
- Financial Accounting
Record 6, Main entry term, English
- closing accounts receivable
1, record 6, English, closing%20accounts%20receivable
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Comptabilité générale
Record 6, Main entry term, French
- comptes débiteurs de clôture
1, record 6, French, comptes%20d%C3%A9biteurs%20de%20cl%C3%B4ture
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1975-03-11
Record 7, English
Record 7, Subject field(s)
- Financial Accounting
Record 7, Main entry term, English
- month end closing 1, record 7, English, month%20end%20closing
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record 7, French
Record 7, Domaine(s)
- Comptabilité générale
Record 7, Main entry term, French
- arrêt mensuel des comptes
1, record 7, French, arr%C3%AAt%20mensuel%20des%20comptes
masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- clôture mensuelle des comptes 1, record 7, French, cl%C3%B4ture%20mensuelle%20des%20comptes
feminine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
D'après M. Michel de l'Institut des comptables agréés. 1, record 7, French, - arr%C3%AAt%20mensuel%20des%20comptes
Record 7, Spanish
Record 7, Textual support, Spanish
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