TERMIUM Plus®

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

COMPTE CORRESPONDANT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-11-03

English

Subject field(s)
  • Financial Accounting
DEF

An account that wholly or partially offsets another account, e.g., mutual claims against each other by two parties.

French

Domaine(s)
  • Comptabilité générale
DEF

Compte où figurent les sommes à recouvrer d'une entité, par rapport au compte où l'on retrouve les sommes à payer à cette entité.

OBS

On dit alors que les opérations sont réglées «compte à compte». En principe, on ne peut opérer «compensation» dans le bilan entre deux éléments comptables concernant un même tiers ou entre deux opérations distinctes concernant le même élément, sauf convention de compte courant.

Spanish

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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