TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCOUNTING SYSTEM [4 records]
Record 1 - internal organization data 2011-07-22
Record 1, English
Record 1, Subject field(s)
- Accounting
- Business and Administrative Documents
- Government Accounting
- Customs and Excise
Record 1, Main entry term, English
- accounting records
1, record 1, English, accounting%20records
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- records 2, record 1, English, records
correct, plural
- books 3, record 1, English, books
correct, plural
- books of account 3, record 1, English, books%20of%20account
correct, see observation, plural
- accounting system 4, record 1, English, accounting%20system
correct
- books and records 5, record 1, English, books%20and%20records
avoid, see observation, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The formal journals and ledgers, and the vouchers, invoices, correspondence, contracts, and other sources or support for such records. 6, record 1, English, - accounting%20records
Record number: 1, Textual support number: 1 CONT
The accounting records should reflect all accounting transactions which take place up to and including the date which is indicated on the financial reports. 7, record 1, English, - accounting%20records
Record number: 1, Textual support number: 1 OBS
The expression "books and records" though redundant, is in common use. 6, record 1, English, - accounting%20records
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Écrits commerciaux et administratifs
- Comptabilité publique
- Douanes et accise
Record 1, Main entry term, French
- documents comptables
1, record 1, French, documents%20comptables
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- livres comptables 2, record 1, French, livres%20comptables
correct, masculine noun, plural
- registres comptables 3, record 1, French, registres%20comptables
masculine noun, plural
- livres et pièces comptables 4, record 1, French, livres%20et%20pi%C3%A8ces%20comptables
correct, masculine noun, plural
- livres et registres 5, record 1, French, livres%20et%20registres
avoid, see observation, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Documentation comptable comprenant l'ensemble des supports (journaux, fichiers, grands livres et autres) servant à l'enregistrement comptable des opérations. 4, record 1, French, - documents%20comptables
Record number: 1, Textual support number: 1 OBS
Les entreprises et autres entités sont généralement obligées de tenir une comptabilité et de conserver la documentation pertinente pendant une certaine période au même titre que les autres documents constituant leurs archives afin de satisfaire aux exigences que le fisc, les lois sur les sociétés et les autres lois pertinentes leur imposent en la matière. 4, record 1, French, - documents%20comptables
Record number: 1, Textual support number: 2 OBS
L'expression «livres et registres» ne devrait pas être utilisée parce que les termes sont redondants. 6, record 1, French, - documents%20comptables
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Documentos comerciales y administrativos
- Contabilidad pública
- Aduana e impuestos internos
Record 1, Main entry term, Spanish
- libros de contabilidad
1, record 1, Spanish, libros%20de%20contabilidad
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- libros 2, record 1, Spanish, libros
correct, masculine noun, plural
- registros de contabilidad 3, record 1, Spanish, registros%20de%20contabilidad
correct, masculine noun, plural
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Libros oficiales de comercio y demás instrumentos, frecuentemente informatizados, que sirven para llevar la contabilidad. 1, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 CONT
Los «cinco libros» del comercio son el diario, el mayor, el de inventarios y balances, el copiador de cartas, y el de actas. 4, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 PHR
llevar los libros. 5, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 OBS
libros de contabilidad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - libros%20de%20contabilidad
Record 1, Key term(s)
- libro de contabilidad
- registro de contabilidad
Record 2 - internal organization data 2006-06-08
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- accounting process
1, record 2, English, accounting%20process
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accounting system 1, record 2, English, accounting%20system
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- processus comptable
1, record 2, French, processus%20comptable
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- système comptable 1, record 2, French, syst%C3%A8me%20comptable
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Processus dont les éléments essentiels sont l'enregistrement et le contrôle des données sur les opérations et autres faits économiques se rapportant à une entité, le traitement de ces données et la fourniture d'informations pertinentes sur ces opérations et ces faits. 1, record 2, French, - processus%20comptable
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2000-10-23
Record 3, English
Record 3, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 3, Main entry term, English
- accounting system
1, record 3, English, accounting%20system
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A system used by an entity, including procedures for recording, checking and reporting transactions. 2, record 3, English, - accounting%20system
Record 3, French
Record 3, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 3, Main entry term, French
- système comptable
1, record 3, French, syst%C3%A8me%20comptable
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- plan comptable 2, record 3, French, plan%20comptable
masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Système utilisé dans une entité, comprenant les procédés pour l'enregistrement des opérations, leur vérification et la présentation des rapports connexes. 3, record 3, French, - syst%C3%A8me%20comptable
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 3, Main entry term, Spanish
- plan contable
1, record 3, Spanish, plan%20contable
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Lista que contiene ordenadamente las cuentas que se consideran necesarias para el registro de las operaciones de una empresa. 1, record 3, Spanish, - plan%20contable
Record 4 - internal organization data 1999-11-26
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- accounting system
1, record 4, English, accounting%20system
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- system of accounts 2, record 4, English, system%20of%20accounts
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
Set of rules, principles, norms and accounting plans used to administer an account. 3, record 4, English, - accounting%20system
Record number: 4, Textual support number: 1 OBS
accounting system: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 4, English, - accounting%20system
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- système comptable
1, record 4, French, syst%C3%A8me%20comptable
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- système de comptabilité 2, record 4, French, syst%C3%A8me%20de%20comptabilit%C3%A9
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Ensemble des règles, méthodes et pratiques convenant à une entité donnée et se rapportant à l'enregistrement et au contrôle des opérations et autres faits économiques ainsi qu'à la communication des informations à l'égard de ceux-ci. 2, record 4, French, - syst%C3%A8me%20comptable
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad
Record 4, Main entry term, Spanish
- sistema de contabilidad
1, record 4, Spanish, sistema%20de%20contabilidad
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- sistema contable 2, record 4, Spanish, sistema%20contable
correct, masculine noun
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Conjunto de reglas, principios, mecanismos, cuentas, procedimientos, libros y registros de contabilidad enlazados y relacionados de tal manera entre sí que permitan analizar, comprobar, asentar y resumir las operaciones practicadas, con el mínimo de esfuerzo y el máximo de precisión. 3, record 4, Spanish, - sistema%20de%20contabilidad
Record number: 4, Textual support number: 1 OBS
sistema contable: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 4, Spanish, - sistema%20de%20contabilidad
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