TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCOUNTING ENTITY [3 records]
Record 1 - internal organization data 2020-01-02
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- accounting unit
1, record 1, English, accounting%20unit
correct, NATO, standardized
Record 1, Abbreviations, English
- AU 2, record 1, English, AU
correct, NATO, standardized
Record 1, Synonyms, English
- accounting entity 3, record 1, English, accounting%20entity
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An organization or a component thereof for which an individual set of accounts is maintained. 4, record 1, English, - accounting%20unit
Record number: 1, Textual support number: 1 OBS
accounting unit: designation extracted from the "Glossaire de l'économie" with the authorization of the Organisation for Economic Co-operation and Development. 5, record 1, English, - accounting%20unit
Record number: 1, Textual support number: 2 OBS
accounting unit; AU: designations standardized by NATO. 5, record 1, English, - accounting%20unit
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- unité de compte
1, record 1, French, unit%C3%A9%20de%20compte
correct, feminine noun, NATO, standardized
Record 1, Abbreviations, French
- UC 2, record 1, French, UC
correct, feminine noun, NATO, standardized
Record 1, Synonyms, French
- unité comptable 3, record 1, French, unit%C3%A9%20comptable
correct, feminine noun
- section comptable 4, record 1, French, section%20comptable
correct, feminine noun
- division comptable 4, record 1, French, division%20comptable
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Composante (filiale, division, succursale, branche d'activité ou autre section) d'une entité, pour laquelle on tient une comptabilité distincte, ou plus particulièrement dont on isole les coûts et, dans certains cas, les produits et les ressources, pour un meilleur contrôle et une meilleure évaluation du rendement obtenu. 4, record 1, French, - unit%C3%A9%20de%20compte
Record number: 1, Textual support number: 1 OBS
unité de compte; unité comptable : désignations extraites du Glossaire de l'économie et reproduites avec l'autorisation de l'Organisation de coopération et développement économiques. 5, record 1, French, - unit%C3%A9%20de%20compte
Record number: 1, Textual support number: 2 OBS
unité de compte; UC : désignations normalisées par l'OTAN. 5, record 1, French, - unit%C3%A9%20de%20compte
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- unidad de cuenta
1, record 1, Spanish, unidad%20de%20cuenta
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - external organization data 2019-03-04
Record 2, English
Record 2, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 2, Main entry term, English
- accounting entity
1, record 2, English, accounting%20entity
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- reporting entity 1, record 2, English, reporting%20entity
correct
Record 2, French
Record 2, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 2, Main entry term, French
- entité comptable
1, record 2, French, entit%C3%A9%20comptable
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-07-30
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Auditing (Accounting)
- Government Accounting
Record 3, Main entry term, English
- accounting entity
1, record 3, English, accounting%20entity
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- reporting entity 1, record 3, English, reporting%20entity
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
One or more accounting units [that] are treated as one for purposes of financial reporting. 2, record 3, English, - accounting%20entity
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Vérification (Comptabilité)
- Comptabilité publique
Record 3, Main entry term, French
- entité comptable
1, record 3, French, entit%C3%A9%20comptable
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Unité comptable ou ensemble d'unités comptables formant un tout aux fins de la publication des états financiers. 2, record 3, French, - entit%C3%A9%20comptable
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
- Verificación (Contabilidad)
- Contabilidad pública
Record 3, Main entry term, Spanish
- entidad cuentadante
1, record 3, Spanish, entidad%20cuentadante
feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 3, Key term(s)
- organismo cuentadante
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