TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
accounting records [1 record]
Record 1 - internal organization data 2011-07-22
Record 1, English
Record 1, Subject field(s)
- Accounting
- Business and Administrative Documents
- Government Accounting
- Customs and Excise
Record 1, Main entry term, English
- accounting records
1, record 1, English, accounting%20records
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- records 2, record 1, English, records
correct, plural
- books 3, record 1, English, books
correct, plural
- books of account 3, record 1, English, books%20of%20account
correct, see observation, plural
- accounting system 4, record 1, English, accounting%20system
correct
- books and records 5, record 1, English, books%20and%20records
avoid, see observation, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The formal journals and ledgers, and the vouchers, invoices, correspondence, contracts, and other sources or support for such records. 6, record 1, English, - accounting%20records
Record number: 1, Textual support number: 1 CONT
The accounting records should reflect all accounting transactions which take place up to and including the date which is indicated on the financial reports. 7, record 1, English, - accounting%20records
Record number: 1, Textual support number: 1 OBS
The expression "books and records" though redundant, is in common use. 6, record 1, English, - accounting%20records
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Écrits commerciaux et administratifs
- Comptabilité publique
- Douanes et accise
Record 1, Main entry term, French
- documents comptables
1, record 1, French, documents%20comptables
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- livres comptables 2, record 1, French, livres%20comptables
correct, masculine noun, plural
- registres comptables 3, record 1, French, registres%20comptables
masculine noun, plural
- livres et pièces comptables 4, record 1, French, livres%20et%20pi%C3%A8ces%20comptables
correct, masculine noun, plural
- livres et registres 5, record 1, French, livres%20et%20registres
avoid, see observation, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Documentation comptable comprenant l'ensemble des supports (journaux, fichiers, grands livres et autres) servant à l'enregistrement comptable des opérations. 4, record 1, French, - documents%20comptables
Record number: 1, Textual support number: 1 OBS
Les entreprises et autres entités sont généralement obligées de tenir une comptabilité et de conserver la documentation pertinente pendant une certaine période au même titre que les autres documents constituant leurs archives afin de satisfaire aux exigences que le fisc, les lois sur les sociétés et les autres lois pertinentes leur imposent en la matière. 4, record 1, French, - documents%20comptables
Record number: 1, Textual support number: 2 OBS
L'expression «livres et registres» ne devrait pas être utilisée parce que les termes sont redondants. 6, record 1, French, - documents%20comptables
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Documentos comerciales y administrativos
- Contabilidad pública
- Aduana e impuestos internos
Record 1, Main entry term, Spanish
- libros de contabilidad
1, record 1, Spanish, libros%20de%20contabilidad
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- libros 2, record 1, Spanish, libros
correct, masculine noun, plural
- registros de contabilidad 3, record 1, Spanish, registros%20de%20contabilidad
correct, masculine noun, plural
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Libros oficiales de comercio y demás instrumentos, frecuentemente informatizados, que sirven para llevar la contabilidad. 1, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 CONT
Los «cinco libros» del comercio son el diario, el mayor, el de inventarios y balances, el copiador de cartas, y el de actas. 4, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 PHR
llevar los libros. 5, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 OBS
libros de contabilidad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - libros%20de%20contabilidad
Record 1, Key term(s)
- libro de contabilidad
- registro de contabilidad
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