TERMIUM Plus®

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

CUT OFF TEST [1 record]

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Record 1 1990-10-01

English

Subject field(s)
  • Auditing (Accounting)
Key term(s)
  • cut off test

French

Domaine(s)
  • Vérification (Comptabilité)
DEF

Vérifie si les opérations des périodes 1-2-3 du nouvel exercice, c'est-à-dire après la date d'arrêté des comptes, devraient être portées à l'exercice écoulé ou au nouvel exercice. Il s'agit d'établir pour ces périodes une démarcation entre les opérations à imputer à l'exercice écoulé et celles à imputer au nouvel exercice.

OBS

Source(s) : BVG [Bureau du Vérificateur général].

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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