TERMIUM Plus®

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

ACCOUNT CURRENT [1 record]

Record 1 2006-05-25

English

Subject field(s)
  • Accounting
DEF

An account of mutual dealings and transactions between two persons rendered by one to the other. Use of the term is generally limited to a statement of account between principal and agent, e.g. the statement of account rendered by a consignee to the consigner.

French

Domaine(s)
  • Comptabilité
DEF

Compte rendu des opérations effectuées dans le cadre d'un mandat, établi par le mandataire à l'intention du mandant, opérations qui font l'objet de règlements périodiques.

OBS

Le terme «account current» sert par exemple, dans le cas de marchandises déposées en consignation.

Key term(s)
  • état de compte
  • compte d'administration
  • compte de gestion

Spanish

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