TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DOCUMENT COMPTABLE [2 records]
Record 1 - internal organization data 2025-01-08
Record 1, English
Record 1, Subject field(s)
- Business and Administrative Documents
- Accounting
Record 1, Main entry term, English
- accounting records
1, record 1, English, accounting%20records
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- records 2, record 1, English, records
correct, plural
- books of account 3, record 1, English, books%20of%20account
correct, plural
- accounting books and records 2, record 1, English, accounting%20books%20and%20records
avoid, see observation, plural
- books and records 4, record 1, English, books%20and%20records
avoid, see observation, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The records of initial accounting entries and supporting records, such as cheques and records of electronic fund transfers, invoices, contracts, the general and subsidiary ledgers, journal entries and other adjustments to the financial statements that are not reflected in journal entries and records such as work sheets and spreadsheets supporting cost allocations, computations, reconciliations and disclosures. 5, record 1, English, - accounting%20records
Record number: 1, Textual support number: 1 OBS
accounting books and records; books and records: These expressions, though redundant, are in common use. 6, record 1, English, - accounting%20records
Record 1, Key term(s)
- accounting record
Record 1, French
Record 1, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité
Record 1, Main entry term, French
- documents comptables
1, record 1, French, documents%20comptables
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- livres comptables 2, record 1, French, livres%20comptables
correct, masculine noun, plural
- registres comptables 3, record 1, French, registres%20comptables
correct, masculine noun, plural
- livres et pièces comptables 4, record 1, French, livres%20et%20pi%C3%A8ces%20comptables
correct, masculine noun, plural
- livres et registres 5, record 1, French, livres%20et%20registres
avoid, see observation, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Livres-journaux et pièces et documents justificatifs tels que les chèques et les traces des transferts électroniques de fonds, les factures, les contrats, le grand livre général et les livres auxiliaires, les écritures de régularisation et les autres ajustements des états financiers qui ne se traduisent pas par des écritures de journal, les documents tels que les feuilles de travail et les feuilles de calcul à l'appui des répartitions de coûts, des calculs, des rapprochements et des informations fournies. 6, record 1, French, - documents%20comptables
Record number: 1, Textual support number: 1 OBS
livres et registres : Cette expression ne devrait pas être utilisée parce que les termes sont redondants. 7, record 1, French, - documents%20comptables
Record 1, Key term(s)
- document comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Documentos comerciales y administrativos
- Contabilidad
Record 1, Main entry term, Spanish
- libros de contabilidad
1, record 1, Spanish, libros%20de%20contabilidad
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- libros 2, record 1, Spanish, libros
correct, masculine noun, plural
- registros de contabilidad 3, record 1, Spanish, registros%20de%20contabilidad
correct, masculine noun, plural
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Libros oficiales de comercio y demás instrumentos, frecuentemente informatizados, que sirven para llevar la contabilidad. 1, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 CONT
Los «cinco libros» del comercio son el diario, el mayor, el de inventarios y balances, el copiador de cartas, y el de actas. 4, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 PHR
llevar los libros. 5, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 OBS
libros de contabilidad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - libros%20de%20contabilidad
Record 1, Key term(s)
- libro de contabilidad
- registro de contabilidad
Record 2 - internal organization data 2000-08-31
Record 2, English
Record 2, Subject field(s)
- Accounting
- Military Administration
Record 2, Main entry term, English
- accountable publication
1, record 2, English, accountable%20publication
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A document with a security rating and which must be locatable at all times. 2, record 2, English, - accountable%20publication
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Administration militaire
Record 2, Main entry term, French
- document comptable
1, record 2, French, document%20comptable
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- publication enregistrée 2, record 2, French, publication%20enregistr%C3%A9e
feminine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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: