TERMIUM Plus®

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PREUVE CAISSE [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2010-04-21

English

Subject field(s)
  • Financial Accounting
  • Auditing (Accounting)

French

Domaine(s)
  • Comptabilité générale
  • Vérification (Comptabilité)
DEF

Mode particulier de rapprochement bancaire présenté sous forme de tableau en quatre colonnes et utilisé fréquemment en audit, permettant de rapprocher d'une part les soldes d'ouverture et de clôture, les encaissements et les décaissements de la période figurant au relevé bancaire, et d'autre part ces mêmes éléments tels qu'ils figurent dans les comptes de l'entité.

Spanish

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