TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
UNDERLYING ASSUMPTION [2 records]
Record 1 - internal organization data 2017-01-03
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- accounting postulate
1, record 1, English, accounting%20postulate
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting concept 2, record 1, English, accounting%20concept
correct
- underlying assumption 3, record 1, English, underlying%20assumption
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Any of a series of axioms or assumptions constituting the supposed basis of a system of thought or an organized field of endeavor. 4, record 1, English, - accounting%20postulate
Record number: 1, Textual support number: 1 OBS
accounting concept: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 5, record 1, English, - accounting%20postulate
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- postulat comptable
1, record 1, French, postulat%20comptable
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- hypothèse de base 2, record 1, French, hypoth%C3%A8se%20de%20base
correct, feminine noun
- convention comptable 3, record 1, French, convention%20comptable
see observation, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Hypothèse fondamentale concernant l'environnement économique, politique et sociologique dans lequel baigne la comptabilité, hypothèse qui est considérée comme incontestable sans pour autant pouvoir ou devoir être démontrée. 2, record 1, French, - postulat%20comptable
Record number: 1, Textual support number: 1 CONT
Les postulats comptables font partie de la grande famille des principes comptables, et ils revêtent un caractère transcendant sur les autres principes. Les postulats comptables portent notamment sur la continuité de l'exploitation, l'échange, l'indépendance des exercices, la personnalité de l'entité et l'unité monétaire. 2, record 1, French, - postulat%20comptable
Record number: 1, Textual support number: 1 OBS
postulat comptable; convention comptable : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 4, record 1, French, - postulat%20comptable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-06-02
Record 2, English
Record 2, Subject field(s)
- Foreign Trade
- General Vocabulary
Record 2, Main entry term, English
- underlying assumption 1, record 2, English, underlying%20assumption
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Commerce extérieur
- Vocabulaire général
Record 2, Main entry term, French
- hypothèse fondamentale
1, record 2, French, hypoth%C3%A8se%20fondamentale
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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