TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTE COLLECTIF [3 records]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
Record 1, Main entry term, English
- control account
1, record 1, English, control%20account
correct, standardized
Record 1, Abbreviations, English
Record 1, Synonyms, English
- controlling account 2, record 1, English, controlling%20account
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 3, record 1, English, - control%20account
Record number: 1, Textual support number: 1 OBS
Its balance equals the sum of the balances of the detail accounts. 3, record 1, English, - control%20account
Record number: 1, Textual support number: 2 OBS
control account: term standardized by the Canadian General Standards Board. 4, record 1, English, - control%20account
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 1, Main entry term, French
- compte de contrôle
1, record 1, French, compte%20de%20contr%C3%B4le
correct, see observation, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- compte collectif 2, record 1, French, compte%20collectif
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 3, record 1, French, - compte%20de%20contr%C3%B4le
Record number: 1, Textual support number: 1 OBS
En comptabilité publique, on emploie surtout «compte de contrôle». 4, record 1, French, - compte%20de%20contr%C3%B4le
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-08-01
Record 2, English
Record 2, Subject field(s)
- Social Security and Employment Insurance
- Annuities (Insurance)
Record 2, Main entry term, English
- collective account
1, record 2, English, collective%20account
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 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. 2, record 2, English, - collective%20account
Record 2, French
Record 2, Domaine(s)
- Sécurité sociale et assurance-emploi
- Rentes (Assurances)
Record 2, Main entry term, French
- compte collectif
1, record 2, French, compte%20collectif
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Seguridad social y seguro de desempleo
- Anualidades (Seguros)
Record 2, Main entry term, Spanish
- cuenta colectiva
1, record 2, Spanish, cuenta%20colectiva
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 OBS
Es la que tiene varios titulares. 1, record 2, Spanish, - cuenta%20colectiva
Record 3 - internal organization data 2000-11-16
Record 3, English
Record 3, Subject field(s)
- Taxation
- Operating Systems (Software)
Record 3, Main entry term, English
- reconciliation account 1, record 3, English, reconciliation%20account
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
Record 3, Main entry term, French
- compte collectif
1, record 3, French, compte%20collectif
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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