TERMIUM Plus®

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

OVERACCRUAL [1 record]

Record 1 1998-07-31

English

Subject field(s)
  • Financial Accounting
DEF

Recording more money than was actually spent in a set of accounts, for an item.

French

Domaine(s)
  • Comptabilité générale
DEF

Fait d'attribuer, par estimation, à une charge imputable à l'exercice et n'ayant pas encore fait l'objet d'une sorte de fonds, un montant supérieur à son juste coût.

Spanish

Campo(s) temático(s)
  • Contabilidad general
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