TERMIUM Plus®

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TRANSACTION CYCLE [2 records]

Record 1 2010-04-28

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
DEF

A grouping of similar economic events which have been recorded by the accounting system and which have an impact on the entity's financial statements.

OBS

The most common transaction cycles are: revenue, receivables, receipts; purchases, payables, payments; production, inventories; payroll; treasury; and financial reporting.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
DEF

Partie du système comptable d'une entité correspondant à un ensemble d'activités et d'opérations, ainsi que les comptes qui s'y rattachent, regroupées en fonction des liens étroits qui les caractérisent dans l'exploitation ou le fonctionnement de l'entité, afin d'en faciliter l'analyse et le contrôle.

CONT

Par exemple, la séquence des opérations de réception d'une commande, de livraison de la marchandise ou du produit, de facturation et de recouvrement complet du prix constitue le cycle des ventes. Les divers cycles d'opérations comprennent également le cycle des approvisionnements, le cycle du personnel, le cycle des stocks et le cycle de financement à long terme.

Spanish

Save record 1

Record 2 1993-01-29

English

Subject field(s)
  • Military Materiel Management
CONT

Sup Docs prepared to transmit demands, inquiries, etc, shall be retained only as long as they form part of a transaction cycle, ie, a Sup Doc covering an inquiry shall be retained only until the inquiry has been actioned, then it may be destroyed.

French

Domaine(s)
  • Gestion du matériel militaire

Spanish

Save record 2

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