TERMIUM Plus®

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

BUSINESS ENTITY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-09-07

English

Subject field(s)
  • Financial Accounting
DEF

Every business unit or enterprise [that] is treated in accounting as a separate entity, with the affairs of the business and those of the owner or owners being kept entirely separate.

French

Domaine(s)
  • Comptabilité générale
DEF

Hypothèse fondamentale portant sur la relation entre [...] l'entreprise et [...] son propriétaire exploitant, ses associés ou ses actionnaires, en vertu de laquelle on constate une existence propre à chacun, permettant de comptabiliser l'activité de l'entreprise d'une manière séparée de son propriétaire exploitant, de ses associés, de ses actionnaires ou de toute autre entité économique.

Spanish

Record saved

Copyright notice for the TERMIUM Plus® data bank

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

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: