TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-04-21

English

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

To enter a transaction in the books of account.

PHR

to record transactions

French

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

Porter une somme dans un journal ou dans un compte.

PHR

enregistrer, inscrire, comptabiliser des opérations

Spanish

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Record 2 2007-03-22

English

Subject field(s)
  • Financial Accounting
DEF

To record an increase in the book value of an asset, not represented by an outlay of cash or other property or an inflow of capital.

French

Domaine(s)
  • Comptabilité générale
DEF

Enregistrer la plus-value latente d'un élément d'actif en débitant le compte où figure cet élément et en créditant la même somme à titre d'écart de réévaluation.

Spanish

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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