TERMIUM Plus®

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

COMPTE COLLECTIF [3 records]

Record 1 2016-02-29

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

An account containing primarily totals of one or more types of transactions, the detail of which appears in a subsidiary ledger or its equivalent.

OBS

Its balance equals the sum of the balances of the detail accounts.

OBS

control account: term standardized by the Canadian General Standards Board.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Compte dont le solde égale le total des soldes des comptes d'un grand livre auxiliaire et dans lequel on retrouve généralement un sommaire des opérations enregistrées en détail dans les comptes du grand livre auxiliaire.

OBS

En comptabilité publique, on emploie surtout «compte de contrôle».

Spanish

Save record 1

Record 2 2001-08-01

English

Subject field(s)
  • Social Security and Employment Insurance
  • Annuities (Insurance)
CONT

The benefits payable in respect of a member are determined in such a way that the present value of the benefits, at the time the member's individual account balance is transferred to the collective account, is equal to the amount transferred to the collective account on behalf of the plan member. The present value must be calculated using generally accepted actuarial principles and reasonable assumptions.

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
  • Rentes (Assurances)

Spanish

Campo(s) temático(s)
  • Seguridad social y seguro de desempleo
  • Anualidades (Seguros)
OBS

Es la que tiene varios titulares.

Save record 2

Record 3 2000-11-16

English

Subject field(s)
  • Taxation
  • Operating Systems (Software)

French

Domaine(s)
  • Fiscalité
  • Systèmes d'exploitation (Logiciels)

Spanish

Save record 3

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