TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
période intermédiaire [3 records]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Finance
Record 1, Main entry term, English
- accounting period
1, record 1, English, accounting%20period
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- fiscal period 2, record 1, English, fiscal%20period
correct
- financial period 3, record 1, English, financial%20period
correct
- interim period 2, record 1, English, interim%20period
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The period of time for which financial statements are prepared regularly, e.g., week, month, quarter, year. 4, record 1, English, - accounting%20period
Record number: 1, Textual support number: 1 OBS
In project analysis, the accounting period is generally a year, but it could be any other convenient time period. 5, record 1, English, - accounting%20period
Record number: 1, Textual support number: 1 PHR
Cost accounting period. 6, record 1, English, - accounting%20period
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Finances
Record 1, Main entry term, French
- période comptable
1, record 1, French, p%C3%A9riode%20comptable
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- période intermédiaire 2, record 1, French, p%C3%A9riode%20interm%C3%A9diaire
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Période inférieure à la durée de l'exercice, par exemple un mois, un trimestre ou un semestre, au terme de laquelle l'entité dresse des états financiers (ou établit sa situation intermédiaire) sans clôturer les comptes. 3, record 1, French, - p%C3%A9riode%20comptable
Record number: 1, Textual support number: 1 OBS
«Période comptable» désigne également une période d'un an et correspond alors à «exercice». 3, record 1, French, - p%C3%A9riode%20comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Finanzas
Record 1, Main entry term, Spanish
- período contable
1, record 1, Spanish, per%C3%ADodo%20contable
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Período que cubre generalmente un estado o cuenta de las operaciones. 2, record 1, Spanish, - per%C3%ADodo%20contable
Record number: 1, Textual support number: 1 CONT
Ejemplos: un mes ... cuatro semanas; un trimestre ... 26 semanas; un año; cualquier período irregular, como el que cubre una contabilidad. 2, record 1, Spanish, - per%C3%ADodo%20contable
Record number: 1, Textual support number: 1 OBS
En el ánalisis de proyectos, el período contable es de un año, en general, pero podría ser cualquier otro período conveniente. 3, record 1, Spanish, - per%C3%ADodo%20contable
Record 2 - internal organization data 2008-12-04
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- roll-forward period
1, record 2, English, roll%2Dforward%20period
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- roll forward period 2, record 2, English, roll%20forward%20period
correct
- intervening period 1, record 2, English, intervening%20period
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
If such interim tests are performed, the auditor shall also apply audit procedures to the transactions during the roll forward period between the interim testing date and the balance sheet date (year end). 2, record 2, English, - roll%2Dforward%20period
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- période tampon
1, record 2, French, p%C3%A9riode%20tampon
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- période intercalaire 1, record 2, French, p%C3%A9riode%20intercalaire
correct, feminine noun
- période intermédiaire 1, record 2, French, p%C3%A9riode%20interm%C3%A9diaire
see observation, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Période qui s'écoule entre la date de l'audit intermédiaire et celle de l'audit de fin d'exercice et à laquelle doivent s'étendre les contrôles pour que soit complètement couvert l'exercice faisant l'objet de la mission. 1, record 2, French, - p%C3%A9riode%20tampon
Record number: 2, Textual support number: 1 OBS
On trouve aussi parfois l'expression «période intermédiaire» mais il y a risque de confusion avec la période inférieure à la durée de l'exercice (interim period), par exemple le trimestre. 1, record 2, French, - p%C3%A9riode%20tampon
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2001-10-11
Record 3, English
Record 3, Subject field(s)
- Sports (General)
Record 3, Main entry term, English
- intervening period
1, record 3, English, intervening%20period
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Sports (Généralités)
Record 3, Main entry term, French
- période intermédiaire
1, record 3, French, p%C3%A9riode%20interm%C3%A9diaire
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Deportes (Generalidades)
Record 3, Main entry term, Spanish
- período intermedio
1, record 3, Spanish, per%C3%ADodo%20intermedio
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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