TERMIUM Plus®

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

ACCUMULATION ACCOUNTS [1 record]

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Alphabetical list of terms

Record 1 2002-09-19

English

Subject field(s)
  • National Accounting
CONT

The accumulation accounts record changes in assets and liabilities during the accounting period while the balance sheets record the stocks of assets and liabilities at the beginning (Opening balance sheet) and the end of the accounting period (Closing balance sheet).

Key term(s)
  • accumulation account

French

Domaine(s)
  • Comptabilité nationale
OBS

Source(s) : Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU [Organisation des Nations Unies] et de celle recommandée par l'INSEE [Institut national de la statistique et des études économiques].

Key term(s)
  • compte d'accumulation

Spanish

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