TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CLOTURE EXERCICE [2 records]
Record 1 - internal organization data 2017-11-16
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- year-end closing
1, record 1, English, year%2Dend%20closing
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- closing 2, record 1, English, closing
correct, noun
- year-end closing of accounts 3, record 1, English, year%2Dend%20closing%20of%20accounts
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An accounting procedure undertaken at the end of the year to close out business from the previous year, carry forward balances from the previous year, and open posting accounts for the upcoming year. 4, record 1, English, - year%2Dend%20closing
Record number: 1, Textual support number: 1 CONT
Year-end closing is part of a company's closing operations, and is used to create a company's financial statements. 4, record 1, English, - year%2Dend%20closing
Record number: 1, Textual support number: 1 OBS
year-end closing; year-end closing of accounts: terms extracted from the "Glossaire de l'économie" and reproduced with permission of the Organisation for Economic Co-operation and Development. 5, record 1, English, - year%2Dend%20closing
Record 1, Key term(s)
- end-of-year closing
- end-of-year closing of accounts
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- clôture des comptes
1, record 1, French, cl%C3%B4ture%20des%20comptes
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- fermeture des comptes 2, record 1, French, fermeture%20des%20comptes
correct, feminine noun
- fermeture des livres 3, record 1, French, fermeture%20des%20livres
correct, feminine noun
- clôture 4, record 1, French, cl%C3%B4ture
correct, feminine noun
- fermeture 3, record 1, French, fermeture
correct, feminine noun
- clôture de l'exercice 3, record 1, French, cl%C3%B4ture%20de%20l%27exercice
correct, feminine noun, less frequent
- clôture des comptes en fin d'exercice 5, record 1, French, cl%C3%B4ture%20des%20comptes%20en%20fin%20d%27exercice
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
clôture des comptes en fin d'exercice : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 6, record 1, French, - cl%C3%B4ture%20des%20comptes
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- cierre
1, record 1, Spanish, cierre
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- cierre del ejercicio 2, record 1, Spanish, cierre%20del%20ejercicio
correct, masculine noun
- cierre de ejercicio 3, record 1, Spanish, cierre%20de%20ejercicio
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Final de un período (normalmente, un ejercicio económico). 1, record 1, Spanish, - cierre
Record 2 - internal organization data 2015-04-13
Record 2, English
Record 2, Subject field(s)
- Accounting
- Taxation
- Government Accounting
Record 2, Main entry term, English
- year-end
1, record 2, English, year%2Dend
correct, noun
Record 2, Abbreviations, English
Record 2, Synonyms, English
- fiscal year-end 2, record 2, English, fiscal%20year%2Dend
correct
- financial year-end 3, record 2, English, financial%20year%2Dend
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The accounting entries can be input before the accounting deadlines established for the particular fiscal year-end. 4, record 2, English, - year%2Dend
Record 2, Key term(s)
- end of fiscal year
- end of year
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Fiscalité
- Comptabilité publique
Record 2, Main entry term, French
- fin d'exercice financier
1, record 2, French, fin%20d%27exercice%20financier
correct, see observation, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- fin de l'exercice 2, record 2, French, fin%20de%20l%27exercice
correct, feminine noun
- fin d'année financière 3, record 2, French, fin%20d%27ann%C3%A9e%20financi%C3%A8re
correct, feminine noun
- clôture de l'exercice 4, record 2, French, cl%C3%B4ture%20de%20l%27exercice
correct, feminine noun
- clôture de l'exercice financier 5, record 2, French, cl%C3%B4ture%20de%20l%27exercice%20financier
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
À Revenu Canada Impôt, on emploie «fin d'exercice financier» bien que ce ne soit pas l'expression figée en comptabilité. 6, record 2, French, - fin%20d%27exercice%20financier
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
- Sistema tributario
- Contabilidad pública
Record 2, Main entry term, Spanish
- fin de año
1, record 2, Spanish, fin%20de%20a%C3%B1o
correct
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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