TERMIUM Plus®

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SUSPENSE ACCOUNT [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 - external organization data 2021-11-09

English

Subject field(s)
  • Compartment - Royal Canadian Mounted Police (RCMP)
DEF

An account in which a transaction is recorded temporarily, pending its ultimate disposition.

French

Domaine(s)
  • Tiroir - Gendarmerie royale du Canada (GRC)
DEF

Compte dans lequel une transaction est inscrite temporairement en attendant qu'elle soit traitée.

Spanish

Save record 1

Record 2 2017-01-03

English

Subject field(s)
  • Accounting
  • Auditing (Accounting)
  • Government Accounting
DEF

An account in which transactions are recorded temporarily, pending their ultimate disposition.

OBS

suspense account: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

French

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

Compte dans lequel les opérations sont comptabilisées à titre provisoire en attendant leur affectation définitive.

OBS

En comptabilité publique, les «comptes d'attente» servent à l'inscription de rentrées d'argent dont l'affectation présente des éléments d'incertitude.

OBS

compte d'attente; compte en suspens; compte d'ordre : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Verificación (Contabilidad)
  • Contabilidad pública
Save record 2

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