TERMIUM Plus®

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

closing entry [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-08-22

English

Subject field(s)
  • Accounting
DEF

An entry made at the end of an accounting period for the purpose of transferring the balances in nominal accounts to the income, retained earnings, capital or owners' current accounts.

French

Domaine(s)
  • Comptabilité
DEF

Écriture journalisée à la fin de l'exercice afin de virer les soldes des comptes de produits et de charges au compte Sommaire des résultats et, de là, au compte Bénéfices non répartis ou Capital.

OBS

En France, le virement des soldes des comptes de produits et de charges se fait à un compte intitulé Résultat de l'exercice alors qu'en Belgique, ce compte s'intitule Résultat de l'exercice à affecter.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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