TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

At the close of each month, you need to complete a month-end report to keep your accounting statements updated. The month-end report adjusts your ledger for monthly transactions. This includes recording loan payments, reducing the value of business assets by their depreciation, writing off any bad debts and recording entries for prepaid expenses. The month-end report is also used to review the past month's transactions and make sure everything has been properly recorded. If your accounts do not balance, the month-end report is a time to correct any accounting errors.  2, record 1, English, - month%2Dend%20report

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

A trial balance taken after all adjusting entries have been made.  2, record 2, English, - adjusted%20trial%20balance

Record number: 2, Textual support number: 1 OBS

trial balance : A list of all account balances in a ledger, usually showing the account numbers or names, prepared to ascertain whether the ledger is in balance.  2, record 2, English, - adjusted%20trial%20balance

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Balance que l'on établit après avoir passé les écritures de régularisation, mais avant la clôture des comptes.  1, record 2, French, - balance%20apr%C3%A8s%20r%C3%A9gularisations

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The trial balance of the general ledger accounts taken after all nominal accounts have been closed.  4, record 3, English, - post%2Dclosing%20trial%20balance

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Balance des comptes du grand livre général que l'on établit après avoir procédé à la clôture des comptes en fin d'exercice.  1, record 3, French, - balance%20apr%C3%A8s%20cl%C3%B4ture

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The perpetual inventory records(of course, he did not call them that) were to be kept in a sort of warehouse ledger which was in turn divided into three parts. The first part showed an account for the wool purchased from different individuals, the account being debited for acquisitions and credited for wool put into process by both grades and quantities(in pounds). The balance was the wool unprocessed. The second part of the warehouse ledger was a manufactory record or account, in which the wool carried to manufacturing was recorded on the debit side, while the credits showed the finished product, which was in turn transferred to what we call now a finished goods ledger. The finished goods ledger made up the third part of the warehouse ledger, and was debited for goods finished and credited for goods sold still in quantities only, the quantities, however, being pieces of cloth and not pounds as in the materials account.  2, record 4, English, - ledger

Record number: 4, Textual support number: 1 OBS

For stores management.  1, record 4, English, - ledger

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

A file of source documents serving as a subsidiary ledger.  3, record 5, English, - open%20item%20file

Record number: 5, Textual support number: 1 OBS

The aggregate of amounts shown on the individual documents equals the control account balance, e. g., a file of unpaid sales invoices serving as an accounts receivable ledger.  3, record 5, English, - open%20item%20file

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Fichier dans lequel on enregistre chacune des factures non encore réglées.  1, record 5, French, - fichier%20des%20factures%20impay%C3%A9es

Record number: 5, Textual support number: 1 OBS

Le total des montants figurant sur ces factures doit correspondre au solde du compte collectif correspondant, soit Clients ou Fournisseurs selon le cas.  1, record 5, French, - fichier%20des%20factures%20impay%C3%A9es

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

One of the accounts in a particular subsidiary ledger.  2, record 6, English, - subsidiary%20account

Record number: 6, Textual support number: 1 OBS

The balance of all the subsidiary accounts should agree with the control account in the general ledger. An example is an individual customer's account... in the accounts receivable ledger of a department store...  2, record 6, English, - subsidiary%20account

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Compte faisant partie du groupe de «comptes homogènes» composant un grand livre auxiliaire, dans lequel on enregistre, par exemple, la valeur initiale ainsi que les modifications de valeur d'une créance sur un tiers ou de la dette à l'égard d'un tiers en particulier.  1, record 6, French, - compte%20particulier

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

Books are said to balance when the totals of the debit and credit balances kept by double entry are equal or when the total of the balances of the accounts in a subsidiary ledger is in agreement with the balance of the controlling account.  2, record 7, English, - balance

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Dans une comptabilité en partie double, avoir une égalité entre le total des débits et celui des crédits.  2, record 7, French, - %C3%AAtre%20en%20%C3%A9quilibre

Record number: 7, Textual support number: 1 OBS

Un grand livre auxiliaire est en équilibre lorsque le total des soldes des comptes qui s'y trouvent est égal au solde du compte collectif correspondant.  2, record 7, French, - %C3%AAtre%20en%20%C3%A9quilibre

Record number: 7, Textual support number: 2 OBS

En français, dire qu'un compte ou un tableau «balance» est une impropriété. Il est toutefois correct de dire que les débits et les crédits «s'équilibrent» ou «se balancent», c'est-à-dire qu'ils sont égaux.  2, record 7, French, - %C3%AAtre%20en%20%C3%A9quilibre

Record 7,  Textual support,  Spanish

Record number: 7, Textual support number: 1 OBS

(una cuenta)  1, record 7, Spanish, - cuadrar

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

To determine that the totals of the debit and credit balances in books of account kept by double entry are equal or that the total of the balances of the accounts in a subsidiary ledger is in agreement with the balance of the control account.  2, record 8, English, - balance

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Dans une comptabilité en partie double, s'assurer que le total des débits est égal au total des crédits ou que le total des soldes des comptes individuels d'un grand livre auxiliaire est égal au solde du compte collectif correspondant.  1, record 8, French, - %C3%A9tablir%20la%20balance

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

Initial amount in a balance account or ledger.  3, record 9, English, - opening%20balance

Record number: 9, Textual support number: 1 CONT

Statement of receipts and disbursements. A financial statement summarizing the cash receipts and disbursements for a stated period, frequently showing the opening and closing balances of cash on hand and in bank.  4, record 9, English, - opening%20balance

Record number: 9, Textual support number: 1 OBS

opening balance: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  5, record 9, English, - opening%20balance

Record number: 9, Textual support number: 1 PHR

Anticipated opening balance.  6, record 9, English, - opening%20balance

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Solde d'un compte au début d'une période.  2, record 9, French, - solde%20d%27ouverture

Record number: 9, Textual support number: 1 CONT

Ligne de compte. Dans la comptabilité en partie double, ensemble des soldes de clôture d'un compte de gestion, qui doivent être identiquement repris comme soldes d'ouverture du compte de la gestion suivante.  3, record 9, French, - solde%20d%27ouverture

Record number: 9, Textual support number: 1 OBS

solde d'ouverture : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.  4, record 9, French, - solde%20d%27ouverture

Record number: 9, Textual support number: 1 PHR

Solde d'ouverture anticipé.  5, record 9, French, - solde%20d%27ouverture

Record 9,  Textual support,  Spanish

Record number: 9, Textual support number: 1 DEF

Saldo inicial de una cuenta contable de balance del Libro Mayor.  1, record 9, Spanish, - saldo%20de%20apertura

Record number: 9, Textual support number: 1 OBS

saldo de apertura: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 9, Spanish, - saldo%20de%20apertura

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

The CFMRS [Central Financial Management Reporting System] will match the value of the control accounts reported by the departments in their monthly trial balance to those maintained in the RG-GL [Receiver General-General Ledger] and provided by the Receiver General.  2, record 10, English, - monthly%20trial%20balance

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Le SCGRF [Système central de gestion des rapports financiers] effectue le rapprochement entre la valeur des comptes de contrôle déclarée par les ministères dans leurs balances de vérification mensuelles et la valeur des comptes tenus dans le GLG-RG [grand livre général du receveur général] et fournis par le receveur général.  2, record 10, French, - balance%20de%20v%C3%A9rification%20mensuelle

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

Accounting-management of the general ledger including maintenance of a complete audit trail for every amount recorded in the CFMRS general ledger. It also includes any opening balance adjustments(OBA) and post-closing entries(PCE) made by the Receiver General to the general ledger(GL).  2, record 11, English, - post%2Dclosing%20entry

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 CONT

Comptabilité - gestion du grand livre, y compris la tenue à jour d'une piste de vérification complète pour chaque montant inscrit dans le grand livre du SCGRF. Il comprend également les redressements des soldes d'ouverture (RSO) et les écritures après clôture (EAC) consignées dans le grand livre (GL) par le receveur général.  3, record 11, French, - %C3%A9criture%20apr%C3%A8s%20cl%C3%B4ture

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Accounting-management of the general ledger including maintenance of a complete audit trail for every amount recorded in the CFMRS [Central Financial Management Reporting System] general ledger. It also includes any opening balance adjustments(OBA) and post-closing entries(PCE) made by the Receiver General to the general ledger(GL).  2, record 12, English, - opening%20balance%20adjustment

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Comptabilité - gestion du grand livre, y compris la tenue à jour d'une piste de vérification complète pour chaque montant inscrit dans le grand livre du SCGRF [Système central de gestion des rapports financiers]; comprend également les redressements des soldes d'ouverture (RSO) et les écritures après clôture (EAC) consignées dans le grand livre (GL) par le receveur général.  2, record 12, French, - redressement%20du%20solde%20d%27ouverture

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

Once a month or as required after the month end, a Departmental Feed Validation Error Report is issued by the CFMRS [Central Financial Management Reporting System] monitoring and control officers when a department's payroll control account balance(contained in its trial balance) and those of the PS-GL [Payroll System General Ledger] do not match.  2, record 13, English, - Departmental%20Feed%20Validation%20Error%20Report

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 CONT

Une fois par mois ou dans les cas nécessaires après la clôture du mois, les agents chargés de surveiller et de contrôler le SCGRF [Système central de gestion des rapports financiers] établissent un Rapport sur les erreurs de validation des données des ministères, lorsque le solde d'un compte de contrôle de la paye d'un ministère (figurant dans sa balance de vérification) et le solde du GL-SP [grand livre de système de paye] ne concordent pas.  2, record 13, French, - Rapport%20sur%20les%20erreurs%20de%20validation%20des%20donn%C3%A9es%20des%20minist%C3%A8res

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

The Receiver General will send daily, to the FIS debtor department a control data file, a control data report and a Control Account Balance report of the control accounts maintained by the Receiver General in the RG-GL [Receiver General-General Ledger].  2, record 14, English, - FIS%20debtor%20department

Record number: 14, Textual support number: 1 OBS

FIS: Financial Information Strategy  3, record 14, English, - FIS%20debtor%20department

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Le receveur général transmet chaque jour, au ministère débiteur conforme à la SIF, un fichier de données de contrôle, un rapport des données de contrôle et le rapport des soldes des comptes de contrôle tenus par le receveur général dans le GLG-RG [grand livre général du receveur général].  2, record 14, French, - minist%C3%A8re%20d%C3%A9biteur%20conforme%20%C3%A0%20la%20SIF

Record number: 14, Textual support number: 1 OBS

SIF : Stratégie d'information financière  3, record 14, French, - minist%C3%A8re%20d%C3%A9biteur%20conforme%20%C3%A0%20la%20SIF

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

During an accounting period, the various debits and credits for a department are stored in accounts in a general ledger. At the end of each month, the DFMS [Departmental Financial Management System] must produce a trial balance statement giving the account opening and/or closing balance of each GWC [government-wide coding] combination, including control accounts. For each of the opening and closing balances, the sum of the debits must equal the sum of the credits. This account balance concept is key to FIS [Financial Information Strategy].  2, record 15, English, - account%20balance%20concept

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

Au cours d'une période comptable, les différents débits et crédits d'un ministère sont enregistrés dans les comptes d'un grand livre. À la fin de chaque mois, le SMGF [Système ministériel de gestion financière] doit produire une balance de vérification incluant les soldes d'ouverture et de fermeture des comptes de chaque combinaison de CEG [codage à l'échelle du gouvernement], y compris les comptes de contrôle. Pour chaque solde d'ouverture et de fermeture, la somme des débits doit être égale à la somme des crédits. Ce concept de solde des comptes est un élément clé de la SIF [Stratégie d'information financière].  2, record 15, French, - concept%20de%20solde%20des%20comptes

Record number: 15, Textual support number: 2 CONT

Le solde des comptes de contrôle gérés par le GLG-RG constitue un élément essentiel de la SIF et de son principe du solde des comptes.  2, record 15, French, - concept%20de%20solde%20des%20comptes

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

A FIS [Financial Information Strategy] sub-system which addresses in particular the pay accounting requirements of the Receiver General similar to the RG-GL [Receiver General-General Ledger] for other types of accounting data. Because of the particularities of pay computation and processing, the PS-GL functionality is closely linked with the Regional Pay System(RPS). Like the RG-GL, the PS-GL feeds a monthly trial balance, including the balances of the Payroll control accounts to the CFMRS [Central Financial Management Reporting System].  2, record 16, English, - Payroll%20System%20General%20Ledger

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Sous-système de la SIF [Stratégie d'information financière] qui répond aux exigences du receveur général en matière de comptabilité de la paye, à l'instar des exigences en matière de comptabilité se rapportant au GLG-RG [Grand livre général du receveur général]. Les particularités du calcul et du traitement de la paye font que la fonctionnalité du GL-SP est étroitement liée à celle du Système régional de paye (SRP). À la manière du GLG-RG, le GL-SP transmet une balance de vérification mensuelle, y compris les soldes des comptes de contrôle de la paye, au SCGRF [Système central de gestion des rapports financiers].  2, record 16, French, - grand%20livre%20du%20syst%C3%A8me%20de%20paye

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

Departments must perform a reconciliation between the detailed gross pay transactions provided by the Regional Pay System and the payroll control account totals received from the Compensation Sector via the PS-GL [Payroll System General Ledger]. On the last day of the month, the department will receive a final payroll control account balance report which must be reconciled to the payroll control account in the individual department's DFMS [Departmental Financial Management System].  3, record 17, English, - payroll%20control%20account

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 CONT

Les ministères doivent vérifier si les transactions détaillées de paye brute effectuées par le Système régional de paye concordent avec les totaux des comptes de contrôle de la paye transmis par le Secteur de la rémunération par le biais du [GL-SP][Grand livre général du système de paye]. Le dernier jour du mois, le ministère reçoit un rapport final sur les soldes des comptes de contrôle de la paye, lequel doit concorder avec le compte de contrôle de la paye dans le SMGF [Système ministériel de gestion financière].  2, record 17, French, - compte%20de%20contr%C3%B4le%20de%20la%20paye

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

[The act of transferring] the balance of an account from one ledger to another, from a temporary account to a permanent account, or from one period to the period immediately succeeding.  2, record 18, English, - carry%20forward

Record number: 18, Textual support number: 1 CONT

[The difference] is due primarily to planned carry forwards of some $97 million to support the major re-engineering initiatives [of Revenue Canada] in 1997-98.  3, record 18, English, - carry%20forward

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 DEF

Action de virer le solde d'un compte d'un livre à un autre, d'un compte de résultats à un compte de bilan, ou encore de le reporter d'un exercice à l'exercice suivant.  1, record 18, French, - virement

Record number: 18, Textual support number: 1 CONT

La différence [...] est principalement attribuable à un report prévu de quelque 97 millions de dollars devant servir à appuyer [...] les grandes initiatives de restructuration [de Revenu Canada] en 1997-1998.  2, record 18, French, - virement

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The posting trial balance is produced at the end of each General Ledge posting run; it displays the General Ledger accounts by class and group, posted with the current transactions only to ensure that the general ledger is correctly posted.  1, record 19, English, - posting%20trial%20balance

Record number: 19, Textual support number: 1 OBS

of the Financial Management System of Supply and Services Canada.  2, record 19, English, - posting%20trial%20balance

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

General Ledger : Collection and control of the financial data(cash and accrual) attributed to appropriations and the Supply Revolving Fund in the Supply and Services program to produce a Corporate Balance Sheet and a Revenue and Expenditure Statement which are also used to report to Public Accounts.  1, record 20, English, - revenue%20and%20expenditure%20statement

Record 20,  Textual support,  French

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 CONT

The ledger extract errors report(optional) lists accounts where the current balance, less the transactions posted, does not equal the opening balance.  1, record 21, English, - ledger%20extract%20errors%20report

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

du Système de gestion financière du ministère des Approvisionnements et Services Canada.  2, record 21, French, - rapport%20d%27erreurs%20extrait%20du%20grand%20livre%20g%C3%A9n%C3%A9ral

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

A trial balance is produced at the end of each month, along with reconciliation reports, the detailed general ledger and the account inquiry report for special accounts.  1, record 22, English, - account%20inquiry%20report

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 CONT

Running balance form of ledger account.... in the Balance column of the account, the new balance is entered each time the account is debited or credited. Thus the current balance of the account can always be observed at a glance.  1, record 23, English, - running%20balance

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Les comptes de grand livre avec solde calculé après chaque opération. (...) dans la colonne Solde, on inscrit le nouveau solde chaque fois qu'un compte est débité ou crédité. De cette façon, on peut à tout moment connaître le solde de tous les comptes du grand livre.  2, record 23, French, - total%20cumul%C3%A9

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 OBS

BT-147  1, record 24, English, - ledger%20balance

Record 24,  Textual support,  French

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 CONT

An Advance Ledger(...) must list each standing advance on a separate page, compiled in alphabetical order by the surname of the holder of the advance [and] must also contain a control page on which all entries to the ledger are listed and a running balance of the advance account is kept.  1, record 25, English, - advance%20ledger

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Les termes se trouvent au chapitre X.107.2 de la source CSS-5.  2, record 25, French, - grand%20livre%20des%20avances

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 OBS

The Petty Cash account in the general ledger remains at its original balance(...) It does not change unless the amount of the [petty cash] fund itself is either increased or decreased.  2, record 26, English, - Petty%20Cash%20account

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 OBS

Le compte Petite caisse est débité au moment où l'on établit le fonds [de petite caisse] mais on ne doit porter aucun autre montant au débit ou au crédit de ce compte à moins que le montant du fonds ne soit modifié.  1, record 26, French, - compte%20Petite%20caisse

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 OBS

one type of balance ledger form(...) is a--shown in the following illustration.  1, record 28, English, - three%2Dcolumn%20form

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 OBS

lorsque (...) l'on emploie le -- (...) celui-ci est réglé au fur et à mesure que les opérations y sont inscrites.  1, record 28, French, - compte%20%C3%A0%20trois%20colonnes

Record 28,  Textual support,  Spanish