TERMIUM Plus®
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MATCHING REVENUES EXPENSES [1 record]
Record 1 - internal organization data 2025-08-04
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- matching of revenues and expenses
1, record 1, English, matching%20of%20revenues%20and%20expenses
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- matching 2, record 1, English, matching
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The process of correlating expenses and revenues in order to determine the net income for an accounting period. 1, record 1, English, - matching%20of%20revenues%20and%20expenses
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- rattachement des charges aux produits
1, record 1, French, rattachement%20des%20charges%20aux%20produits
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- rapprochement des produits et des charges 1, record 1, French, rapprochement%20des%20produits%20et%20des%20charges
correct, masculine noun, Belgium, Canada
- rattachement des produits et des charges 1, record 1, French, rattachement%20des%20produits%20et%20des%20charges
correct, see observation, masculine noun, France
- rattachement 2, record 1, French, rattachement
correct, masculine noun
- rapprochement 2, record 1, French, rapprochement
correct, masculine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
rattachement des charges aux produits. [...] les coûts sont passés en charge et rapprochés des produits, directement ou par répartition systématique et logique, dans la période où les produits qu'ils ont contribué à générer ont été constatés. Ils sont alors pris en compte dans le calcul des résultats au cours de la même période, contribuant à une mesure plus appropriée du résultat net de la période. 1, record 1, French, - rattachement%20des%20charges%20aux%20produits
Record number: 1, Textual support number: 1 OBS
rattachement des produits et des charges : terme utilisé par le Conseil des normes comptables internationales. 3, record 1, French, - rattachement%20des%20charges%20aux%20produits
Record 1, Spanish
Record 1, Textual support, Spanish
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