TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
FRAUDULENT ENTRY [3 records]
Record 1 - internal organization data 2003-05-20
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- lapping
1, record 1, English, lapping
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The act of fraudulently withholding cash receipts and covering up the current deficiency by depositing subsequent receipts. The process continues indefinitely until restitution is made or the stratagem is discovered or covered up by a fraudulent bookkeeping entry. 2, record 1, English, - lapping
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- fraude par reports différés
1, record 1, French, fraude%20par%20reports%20diff%C3%A9r%C3%A9s
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Fraude qui consiste pour un employé malhonnête à s'approprier une partie des paiements reçus par son employeur et à dissimuler ce détournement de fonds en déposant des sommes reçues subséquemment. 1, record 1, French, - fraude%20par%20reports%20diff%C3%A9r%C3%A9s
Record number: 1, Textual support number: 1 OBS
Ce procédé peut se continuer indéfiniment, du moins jusqu'à ce que la fraude soit découverte ou que l'employé malhonnête restitue la somme volée ou dissimule son vol au moyen d'une écriture portée frauduleusement au débit d'un compte de charges. 1, record 1, French, - fraude%20par%20reports%20diff%C3%A9r%C3%A9s
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- encubrimiento
1, record 1, Spanish, encubrimiento
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- falsificación del libro de contabilidad 1, record 1, Spanish, falsificaci%C3%B3n%20del%20libro%20de%20contabilidad
correct, feminine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-07-19
Record 2, English
Record 2, Subject field(s)
- Government Contracts
- Commercial Law
Record 2, Main entry term, English
- false entry
1, record 2, English, false%20entry
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Be privy to the making of a false or fraudulent entry in a register. 2, record 2, English, - false%20entry
Record 2, French
Record 2, Domaine(s)
- Marchés publics
- Droit commercial
Record 2, Main entry term, French
- fausse écriture
1, record 2, French, fausse%20%C3%A9criture
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- écriture fausse 2, record 2, French, %C3%A9criture%20fausse
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Termes provenant du Guide de la politique des approvisionnements et services en usage au MAS. 3, record 2, French, - fausse%20%C3%A9criture
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2001-07-11
Record 3, English
Record 3, Subject field(s)
- Bankruptcy
Record 3, Main entry term, English
- fraudulent entry
1, record 3, English, fraudulent%20entry
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Be privy to the making of a false or fraudulent entry un a register. 1, record 3, English, - fraudulent%20entry
Record 3, French
Record 3, Domaine(s)
- Faillites
Record 3, Main entry term, French
- écriture frauduleuse
1, record 3, French, %C3%A9criture%20frauduleuse
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified:


