TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
MATCHING PRINCIPLE [3 records]
Record 1 - internal organization data 2010-05-27
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- matching principle
1, record 1, English, matching%20principle
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- matching concept 2, record 1, English, matching%20concept
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An accounting principle according to which expenses and revenues must be matched for an accounting period in order to determine net income. 3, record 1, English, - matching%20principle
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- principe du rattachement des produits et des charges à l'exercice
1, record 1, French, principe%20du%20rattachement%20des%20produits%20et%20des%20charges%20%C3%A0%20l%27exercice
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- principe du rattachement à l'exercice des produits et des charges 2, record 1, French, principe%20du%20rattachement%20%C3%A0%20l%27exercice%20des%20produits%20et%20des%20charges
correct, masculine noun
- principe du rapprochement des produits et des charges 3, record 1, French, principe%20du%20rapprochement%20des%20produits%20et%20des%20charges
correct, masculine noun, Belgium, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Principe comptable selon lequel les produits et les charges d'un exercice donné doivent être rapprochés pour déterminer le bénéfice net. 4, record 1, French, - principe%20du%20rattachement%20des%20produits%20et%20des%20charges%20%C3%A0%20l%27exercice
Record 1, Key term(s)
- principe du rapprochement
- principe du rattachement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-05-27
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
Record 2, Main entry term, English
- matching principle
1, record 2, English, matching%20principle
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- hedging principle 2, record 2, English, hedging%20principle
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
[The] matching principle consists of matching the profile of assets (duration, currencies, fixed rate/floating rate) with the profile of liabilities, so that cash outflows are matched by the cash inflows. 2, record 2, English, - matching%20principle
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
Record 2, Main entry term, French
- principe de la symétrie des échéances
1, record 2, French, principe%20de%20la%20sym%C3%A9trie%20des%20%C3%A9ch%C3%A9ances
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- principe de l'adossement des échéances 1, record 2, French, principe%20de%20l%27adossement%20des%20%C3%A9ch%C3%A9ances
correct, masculine noun
- principe de l'adossement des maturités 1, record 2, French, principe%20de%20l%27adossement%20des%20maturit%C3%A9s
correct, masculine noun, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Règle de base en matière de financement qui veut que les capitaux utilisés pour financer l'acquisition d'une immobilisation, de marchandises ou de tout autre bien doivent pouvoir rester à la disposition de l'entité pendant un temps qui correspond au moins à celui de la durée de l'immobilisation, des marchandises ou du bien que ces capitaux ont permis d'acquérir. 1, record 2, French, - principe%20de%20la%20sym%C3%A9trie%20des%20%C3%A9ch%C3%A9ances
Record number: 2, Textual support number: 1 OBS
Selon ce principe, les biens à long terme doivent être financés au moyen de capitaux permanents alors que les éléments de l'actif à court terme peuvent l'être au moyen de fonds obtenus à court terme. 1, record 2, French, - principe%20de%20la%20sym%C3%A9trie%20des%20%C3%A9ch%C3%A9ances
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1990-02-26
Record 3, English
Record 3, Subject field(s)
- Social Security and Employment Insurance
- Employment Benefits
Record 3, Main entry term, English
- matching principle 1, record 3, English, matching%20principle
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Sécurité sociale et assurance-emploi
- Avantages sociaux
Record 3, Main entry term, French
- principe d'appariement
1, record 3, French, principe%20d%27appariement
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
régimes de retraite. 1, record 3, French, - principe%20d%27appariement
Record 3, Spanish
Record 3, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
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: