TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CLOTURE EXERCICE [8 records]
Record 1 - internal organization data 2023-05-16
Record 1, English
Record 1, Subject field(s)
- Government Accounting
Record 1, Main entry term, English
- fiscal year-end requirement 1, record 1, English, fiscal%20year%2Dend%20requirement
Record 1, Abbreviations, English
Record 1, Synonyms, English
- fiscal year-end activity 1, record 1, English, fiscal%20year%2Dend%20activity
- fiscal year-end process 1, record 1, English, fiscal%20year%2Dend%20process
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
Record 1, Main entry term, French
- tâche de fin d’exercice à exécuter
1, record 1, French, t%C3%A2che%20de%20fin%20d%26rsquo%3Bexercice%20%C3%A0%20ex%C3%A9cuter
proposal, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- tâche de clôture d’exercice à exécuter 1, record 1, French, t%C3%A2che%20de%20cl%C3%B4ture%20d%26rsquo%3Bexercice%20%C3%A0%20ex%C3%A9cuter
proposal, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Ces tâches comprennent : les tâches concernant la fin de l'exercice 1999-2000 que doivent exécuter tous les ministères au cours du quatrième trimestre de cet exercice et les tâches concernant le début de l'exercice 2000-2001 que doivent exécuter au cours du quatrième trimestre de l'exercice 1999-2000 les ministères ayant adopté la SIF [Stratégie d'information financière]. 1, record 1, French, - t%C3%A2che%20de%20fin%20d%26rsquo%3Bexercice%20%C3%A0%20ex%C3%A9cuter
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-11-16
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- year-end closing
1, record 2, English, year%2Dend%20closing
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- closing 2, record 2, English, closing
correct, noun
- year-end closing of accounts 3, record 2, English, year%2Dend%20closing%20of%20accounts
Record 2, Textual support, English
Record number: 2, 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 2, English, - year%2Dend%20closing
Record number: 2, 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 2, English, - year%2Dend%20closing
Record number: 2, 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 2, English, - year%2Dend%20closing
Record 2, Key term(s)
- end-of-year closing
- end-of-year closing of accounts
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 comptes 2, record 2, French, fermeture%20des%20comptes
correct, feminine noun
- fermeture des livres 3, record 2, French, fermeture%20des%20livres
correct, feminine noun
- clôture 4, record 2, French, cl%C3%B4ture
correct, feminine noun
- fermeture 3, record 2, French, fermeture
correct, feminine noun
- clôture de l'exercice 3, record 2, French, cl%C3%B4ture%20de%20l%27exercice
correct, feminine noun, less frequent
- clôture des comptes en fin d’exercice 5, record 2, French, cl%C3%B4ture%20des%20comptes%20en%20fin%20d%26rsquo%3Bexercice
feminine noun
Record 2, Textual support, French
Record number: 2, 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 2, French, - cl%C3%B4ture%20des%20comptes
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- cierre
1, record 2, Spanish, cierre
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- cierre del ejercicio 2, record 2, Spanish, cierre%20del%20ejercicio
correct, masculine noun
- cierre de ejercicio 3, record 2, Spanish, cierre%20de%20ejercicio
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Final de un período (normalmente, un ejercicio económico). 1, record 2, Spanish, - cierre
Record 3 - internal organization data 2017-02-06
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- events occurring after the balance sheet date 1, record 3, English, events%20occurring%20after%20the%20balance%20sheet%20date
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
events occurring after the balance sheet date: 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, - events%20occurring%20after%20the%20balance%20sheet%20date
Record 3, Key term(s)
- event occurring after the balance sheet date
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- événements survenant après la date de clôture de l'exercice
1, record 3, French, %C3%A9v%C3%A9nements%20survenant%20apr%C3%A8s%20la%20date%20de%20cl%C3%B4ture%20de%20l%27exercice
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
événements survenant après la date de clôture de l'exercice : 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, - %C3%A9v%C3%A9nements%20survenant%20apr%C3%A8s%20la%20date%20de%20cl%C3%B4ture%20de%20l%27exercice
Record 3, Key term(s)
- événement survenant après la date de clôture de l'exercice
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2015-04-13
Record 4, English
Record 4, Subject field(s)
- Accounting
- Taxation
- Government Accounting
Record 4, Main entry term, English
- year-end
1, record 4, English, year%2Dend
correct, noun
Record 4, Abbreviations, English
Record 4, Synonyms, English
- fiscal year-end 2, record 4, English, fiscal%20year%2Dend
correct
- financial year-end 3, record 4, English, financial%20year%2Dend
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
The accounting entries can be input before the accounting deadlines established for the particular fiscal year-end. 4, record 4, English, - year%2Dend
Record 4, Key term(s)
- end of fiscal year
- end of year
Record 4, French
Record 4, Domaine(s)
- Comptabilité
- Fiscalité
- Comptabilité publique
Record 4, Main entry term, French
- fin d’exercice financier
1, record 4, French, fin%20d%26rsquo%3Bexercice%20financier
correct, see observation, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- fin de l’exercice 2, record 4, French, fin%20de%20l%26rsquo%3Bexercice
correct, feminine noun
- fin d’année financière 3, record 4, French, fin%20d%26rsquo%3Bann%C3%A9e%20financi%C3%A8re
correct, feminine noun
- clôture de l'exercice 4, record 4, French, cl%C3%B4ture%20de%20l%27exercice
correct, feminine noun
- clôture de l'exercice financier 5, record 4, French, cl%C3%B4ture%20de%20l%27exercice%20%20financier
correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
À Revenu Canada Impôt, on emploie «fin d'exercice financier» bien que ce ne soit pas l'expression figée en comptabilité. 6, record 4, French, - fin%20d%26rsquo%3Bexercice%20financier
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad
- Sistema tributario
- Contabilidad pública
Record 4, Main entry term, Spanish
- fin de año
1, record 4, Spanish, fin%20de%20a%C3%B1o
correct
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2012-11-08
Record 5, English
Record 5, Subject field(s)
- Titles of Monographs
- Administration (Indigenous Peoples)
Record 5, Main entry term, English
- Year-end Reporting Handbook for First Nation Audited Financial Statements
1, record 5, English, Year%2Dend%20Reporting%20Handbook%20for%20First%20Nation%20Audited%20Financial%20Statements
correct, Canada
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Titres de monographies
- Administration (Peuples Autochtones)
Record 5, Main entry term, French
- Manuel des rapports de clôture d’exercice pour les états financiers vérifiés des Premières nations
1, record 5, French, Manuel%20des%20rapports%20de%20cl%C3%B4ture%20d%26rsquo%3Bexercice%20pour%20les%20%C3%A9tats%20financiers%20v%C3%A9rifi%C3%A9s%20des%20Premi%C3%A8res%20nations
correct, see observation, masculine noun, Canada
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
En 2012, Affaires autochtones et Développement du Nord Canada et le Bureau de la traduction ont recommandé les deux majuscules initiales au terme «Première Nation». Dans les appellations officielles, ce terme peut être orthographié différemment. Il faut alors respecter la graphie utilisée même si elle n'est pas conforme à cette recommandation. 2, record 5, French, - Manuel%20des%20rapports%20de%20cl%C3%B4ture%20d%26rsquo%3Bexercice%20pour%20les%20%C3%A9tats%20financiers%20v%C3%A9rifi%C3%A9s%20des%20Premi%C3%A8res%20nations
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2006-06-02
Record 6, English
Record 6, Subject field(s)
- Titles of Monographs
- Business and Administrative Documents
- Transportation
Record 6, Main entry term, English
- Annual Review - Fiscal Year Ended 31 March 1995
1, record 6, English, Annual%20Review%20%2D%20Fiscal%20Year%20Ended%2031%20March%201995
correct, Canada
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Transport Canada, Transportation Development Centre, Policy and Coordination. 1, record 6, English, - Annual%20Review%20%2D%20Fiscal%20Year%20Ended%2031%20March%201995
Record 6, French
Record 6, Domaine(s)
- Titres de monographies
- Écrits commerciaux et administratifs
- Transports
Record 6, Main entry term, French
- Revue annuelle-Exercice clôturé le 31 mars 1995
1, record 6, French, Revue%20annuelle%2DExercice%20cl%C3%B4tur%C3%A9%20le%2031%20mars%201995
correct, Canada
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Transports Canada, Centre de développement des transports, Politiques et Coordination. 1, record 6, French, - Revue%20annuelle%2DExercice%20cl%C3%B4tur%C3%A9%20le%2031%20mars%201995
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1999-03-19
Record 7, English
Record 7, Subject field(s)
- Public Sector Budgeting
Record 7, Main entry term, English
- budget closure 1, record 7, English, budget%20closure
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
Lapsing of authority to incur approved budgetary expenses. In the [World] Bank, this is at the end of the fiscal year for the regular and reimbursable budgets and after three years for capital budgets. 1, record 7, English, - budget%20closure
Record 7, French
Record 7, Domaine(s)
- Budget des collectivités publiques
Record 7, Main entry term, French
- clôture de l'exercice budgétaire
1, record 7, French, cl%C3%B4ture%20de%20l%27exercice%20budg%C3%A9taire
proposal, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Campo(s) temático(s)
- Presupuestación del sector público
Record 7, Main entry term, Spanish
- liquidación del presupuesto
1, record 7, Spanish, liquidaci%C3%B3n%20del%20presupuesto
correct, feminine noun
Record 7, Abbreviations, Spanish
Record 7, Synonyms, Spanish
- cierre del presupuesto 2, record 7, Spanish, cierre%20del%20presupuesto
feminine noun
Record 7, Textual support, Spanish
Record number: 7, Textual support number: 1 DEF
Proceso en que el presupuesto de cada ejercicio se liquida una vez que se haya ejecutado, que ocurre el 31 de diciembre del año natural correspondiente, dejando todos los derechos pendientes de cobro y las obligaciones pendientes de pago a la liquidación del presupuesto a cargo del Tesoro Público. 1, record 7, Spanish, - liquidaci%C3%B3n%20del%20presupuesto
Record number: 7, Textual support number: 1 PHR
aprobar la liquidación del presupuesto; efectuar la liquidación; proceder a la liquidación. 1, record 7, Spanish, - liquidaci%C3%B3n%20del%20presupuesto
Record number: 7, Textual support number: 2 PHR
aprobación de la liquidación. 3, record 7, Spanish, - liquidaci%C3%B3n%20del%20presupuesto
Record 8 - internal organization data 1995-08-07
Record 8, English
Record 8, Subject field(s)
- Titles of Documents and Works
Record 8, Main entry term, English
- Year-End Reporting Handbook for DIAND Funding Arrangements
1, record 8, English, Year%2DEnd%20Reporting%20Handbook%20for%20DIAND%20Funding%20Arrangements
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record 8, French
Record 8, Domaine(s)
- Titres de documents et d'œuvres
Record 8, Main entry term, French
- Manuel des rapports de clôture d’exercice pour les régimes de financement du MAINC
1, record 8, French, Manuel%20des%20rapports%20de%20cl%C3%B4ture%20d%26rsquo%3Bexercice%20pour%20les%20r%C3%A9gimes%20de%20financement%20du%20MAINC
correct
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Tiré du Manuel même. 1, record 8, French, - Manuel%20des%20rapports%20de%20cl%C3%B4ture%20d%26rsquo%3Bexercice%20pour%20les%20r%C3%A9gimes%20de%20financement%20du%20MAINC
Record 8, Spanish
Record 8, Textual support, Spanish
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