TERMIUM Plus®

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ASIENTO AJUSTE [2 records]

Record 1 2010-10-06

English

Subject field(s)
  • Financial Accounting
CONT

Adjusting entries occur because we have purposely allowed certain transactions to not be recorded on a daily basis because of the cost of the entries would be greater that the benefits from more accurate information.

OBS

For example, an adjusting entry is made to the supplies-materials inventory on a periodic basis when the inventory is physically counted.

French

Domaine(s)
  • Comptabilité générale
DEF

Écriture passée pour rétablir la concordance entre deux comptes ou deux séries de données.

OBS

Par exemple, on redresse l'inventaire comptable (notamment dans le cas des stocks) pour tenir compte des différences pouvant exister entre ce chiffre et les résultats d'un dénombrement, c'est-à-dire l'inventaire physique.

Spanish

Campo(s) temático(s)
  • Contabilidad general
Save record 1

Record 2 2008-03-07

English

Subject field(s)
  • Financial Accounting
DEF

An entry made for the purpose of rectifying an error in the books of account.

French

Domaine(s)
  • Comptabilité générale
DEF

Écriture journalisée dans le but de corriger une erreur.

CONT

L'«écriture d'extourne» est l'annulation d'une écriture erronée.

Spanish

Campo(s) temático(s)
  • Contabilidad general
Save record 2

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