TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DOUBLE ENTRY ACCOUNTING [1 record]
Record 1 - internal organization data 2008-02-18
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- double entry bookkeeping
1, record 1, English, double%20entry%20bookkeeping
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- double entry accounting 2, record 1, English, double%20entry%20accounting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The system of bookkeeping in which every transaction is recorded both as a debit to one or more accounts, and as a credit to one or more other accounts, so that the total of the debit entries equals the total of the credit entries. 3, record 1, English, - double%20entry%20bookkeeping
Record number: 1, Textual support number: 1 OBS
Compare to "single entry bookkeeping." 4, record 1, English, - double%20entry%20bookkeeping
Record 1, Key term(s)
- double-entry bookkeeping
- double-entry accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- comptabilité en partie double
1, record 1, French, comptabilit%C3%A9%20en%20partie%20double
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- tenue des comptes en partie double 2, record 1, French, tenue%20des%20comptes%20en%20partie%20double
correct, feminine noun
- tenue des livres à partie double 2, record 1, French, tenue%20des%20livres%20%C3%A0%20partie%20double
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Comptabilité d'usage généralisé dans laquelle chaque opération est portée à la fois au débit d'un ou plusieurs comptes et au crédit d'un ou plusieurs autres comptes de telle sorte que le total des montants inscrits au débit soit égal au total des montants inscrits au crédit. 2, record 1, French, - comptabilit%C3%A9%20en%20partie%20double
Record number: 1, Textual support number: 1 OBS
comptabilité en partie double : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - comptabilit%C3%A9%20en%20partie%20double
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- contabilidad por partida doble
1, record 1, Spanish, contabilidad%20por%20partida%20doble
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Sistema de anotación contable por el que cada transacción se anota en el Debe de una cuenta y en el Haber de otra. De esta forma la suma del total del Debe es siempre igual a la del Haber, y se facilita el cuadro de las cuentas. También se llama doble entrada. 2, record 1, Spanish, - contabilidad%20por%20partida%20doble
Record number: 1, Textual support number: 1 OBS
contabilidad por partida doble: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - contabilidad%20por%20partida%20doble
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