TERMIUM Plus®
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INCOME SUMMARY ACCOUNT [2 records]
Record 1 - internal organization data 2017-11-16
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- closing
1, record 1, English, closing
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
- closing the accounts 1, record 1, English, closing%20the%20accounts
correct
- closing the books 2, record 1, English, closing%20the%20books
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The transfer of account balances from subsidiary ledgers(containing nominal or temporary accounts) to [the] income summary account at the end of an accounting period. 1, record 1, English, - closing
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- clôture des comptes
1, record 1, French, cl%C3%B4ture%20des%20comptes
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- fermeture des livres 1, record 1, French, fermeture%20des%20livres
correct, feminine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-06-02
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- income summary account
1, record 2, English, income%20summary%20account
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- profit and loss account 2, record 2, English, profit%20and%20loss%20account
correct
- income account 1, record 2, English, income%20account
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The ledger account to which the balances of the revenue, income and expense accounts at the end of an accounting period are transferred, the aggregate being the net income or net loss for the period. 3, record 2, English, - income%20summary%20account
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- sommaire des résultats
1, record 2, French, sommaire%20des%20r%C3%A9sultats
correct, masculine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
- résultat de l'exercice 1, record 2, French, r%C3%A9sultat%20de%20l%27exercice
correct, masculine noun, France
- résultat de l'exercice à affecter 1, record 2, French, r%C3%A9sultat%20de%20l%27exercice%20%C3%A0%20affecter
correct, masculine noun, Belgium
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Compte du grand livre où sont virés les soldes des comptes de produits, de gains, de charges et de pertes à la fin d'un exercice en vue de déterminer le bénéfice net de l'exercice. 1, record 2, French, - sommaire%20des%20r%C3%A9sultats
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- cuenta de pérdidas y ganancias
1, record 2, Spanish, cuenta%20de%20p%C3%A9rdidas%20y%20ganancias
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Cuenta que recoge los resultados de explotación, extraordinarios y cartera de valores y su asignación a reservas o previsiones, dividendo, impuestos y remanente. Cuando el saldo es positivo indica beneficio y aparece en el pasivo. 1, record 2, Spanish, - cuenta%20de%20p%C3%A9rdidas%20y%20ganancias
Record number: 2, Textual support number: 1 OBS
cuenta de pérdidas y ganancias: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 2, Spanish, - cuenta%20de%20p%C3%A9rdidas%20y%20ganancias
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