TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTABILITE TOUTES OPERATIONS [11 records]
Record 1 - internal organization data 2016-01-22
Record 1, English
Record 1, Subject field(s)
- Data Banks and Databases
- Government Accounting
Record 1, Main entry term, English
- Government of Canada accounting data bank
1, record 1, English, Government%20of%20Canada%20accounting%20data%20bank
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... A collection of magnetic files that includes all accounting transactions input to the central accounting system. 2, record 1, English, - Government%20of%20Canada%20accounting%20data%20bank
Record 1, French
Record 1, Domaine(s)
- Banques et bases de données
- Comptabilité publique
Record 1, Main entry term, French
- banque de données comptables du gouvernement du Canada
1, record 1, French, banque%20de%20donn%C3%A9es%20comptables%20du%20gouvernement%20du%20Canada
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[…] Collection de fichiers magnétiques comprenant toutes les opérations comptables reportées au système de comptabilité centrale. 2, record 1, French, - banque%20de%20donn%C3%A9es%20comptables%20du%20gouvernement%20du%20Canada
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-07-29
Record 2, English
Record 2, Subject field(s)
- Various Military Titles
- Software
- Food Services (Military)
Record 2, Main entry term, English
- Unitrak
1, record 2, English, Unitrak
correct, trademark
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Unitrak [is] the national food services management and reporting system that permits standardi[z]ed accounting and performance measurement of all CF [Canadian Forces] Food Services operations. Unitrak is also a mission[-]critical system that is used in static and operational environments to provide Food Services managers with a common basis upon which to manage their resources and evaluate the performance of their operation. 2, record 2, English, - Unitrak
Record 2, French
Record 2, Domaine(s)
- Appellations militaires diverses
- Logiciels
- Alimentation (Militaire)
Record 2, Main entry term, French
- Unitrak
1, record 2, French, Unitrak
correct, trademark, see observation
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Unitrak est le système national de gestion et d’information comptable des services d’alimentation [des Forces canadiennes]. Il permet une comptabilité et des mesures de rendement uniformes de toutes les opérations des Services d’alimentation. Unitrak est aussi un système indispensable qui est utilisé dans le cadre statique ou opérationnel pour fournir aux gestionnaires des Services d’alimentation une structure commune leur permettant de gérer leurs ressources et d’évaluer le rendement de leurs opérations. 2, record 2, French, - Unitrak
Record number: 2, Textual support number: 2 OBS
Dans toutes les sources consultées, la vedette est employée absolument, sans être précédée d’un article défini ou indéfini, mais il y a quelques occurrences où elle est précédée du mot «système». 3, record 2, French, - Unitrak
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-10-05
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Government Accounting
Record 3, Main entry term, English
- balance sheet date
1, record 3, English, balance%20sheet%20date
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- accounting date 2, record 3, English, accounting%20date
correct
- closing date 3, record 3, English, closing%20date
correct
- date of the financial statements 1, record 3, English, date%20of%20the%20financial%20statements
correct
- financial statement date 1, record 3, English, financial%20statement%20date
correct
- reporting date 1, record 3, English, reporting%20date
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The date as of which the accounting records of an organization are made ready for a trial balance and the preparation of financial statements. 4, record 3, English, - balance%20sheet%20date
Record number: 3, Textual support number: 1 OBS
In some organizations, the term is also applied to certain dates preceding the end of the period which mark cutoffs on certain classes of transactions; that is, dates after which transactions will be included in a subsequent period. 4, record 3, English, - balance%20sheet%20date
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 3, Main entry term, French
- date de clôture
1, record 3, French, date%20de%20cl%C3%B4ture
see observation, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- date du bilan 1, record 3, French, date%20du%20bilan
correct, feminine noun
- date d'arrêté des comptes 2, record 3, French, date%20d%27arr%C3%AAt%C3%A9%20des%20comptes
correct, feminine noun
- date d'établissement du bilan 1, record 3, French, date%20d%27%C3%A9tablissement%20du%20bilan
correct, feminine noun
- date d'établissement des comptes 1, record 3, French, date%20d%27%C3%A9tablissement%20des%20comptes
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Date marquant la fin de la période et à laquelle l’entité établir son bilan, qu’il soit intermédiaire ou de fin d’exercice, après avoir recensé de manière exhaustive ses actifs et ses passifs. 1, record 3, French, - date%20de%20cl%C3%B4ture
Record number: 3, Textual support number: 1 OBS
Toutes les opérations réalisées après cette date ne sont plus prises en compte dans la comptabilité de la période considérée. 1, record 3, French, - date%20de%20cl%C3%B4ture
Record number: 3, Textual support number: 2 OBS
Même si, dans l’usage courant, on confond souvent la «date de clôture» et la «date d’arrêté des comptes», cette dernière correspond rigoureusement à la date à laquelle le Conseil d’administration ou autre organe de gestion compétent prend la décision d’approuver les états financiers. 1, record 3, French, - date%20de%20cl%C3%B4ture
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
- Contabilidad pública
Record 3, Main entry term, Spanish
- fecha de cierre de la contabilidad
1, record 3, Spanish, fecha%20de%20cierre%20de%20la%20contabilidad
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2003-09-16
Record 4, English
Record 4, Subject field(s)
- Accounting
- Government Accounting
Record 4, Main entry term, English
- full accrual accounting
1, record 4, English, full%20accrual%20accounting
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- full accrual basis 2, record 4, English, full%20accrual%20basis
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The capitalization of physical assets and the accounting of tax revenues on an accrual basis rather than on a cash basis. 2, record 4, English, - full%20accrual%20accounting
Record number: 4, Textual support number: 1 CONT
During 1994-95, the government will study the potential costs and benefits of a shift to full accrual accounting and will announce the results of this review by the end of the year. 3, record 4, English, - full%20accrual%20accounting
Record 4, Key term(s)
- full accounting
Record 4, French
Record 4, Domaine(s)
- Comptabilité
- Comptabilité publique
Record 4, Main entry term, French
- comptabilité d'exercice intégrale
1, record 4, French, comptabilit%C3%A9%20d%27exercice%20int%C3%A9grale
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- comptabilité d'exercice pour toutes les opérations 2, record 4, French, comptabilit%C3%A9%20d%27exercice%20pour%20toutes%20les%20op%C3%A9rations
correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
En 1994-1995, le gouvernement examinera les coûts et les avantages de l'adoption éventuelle de la comptabilité d’exercice pour toutes ses opérations, et en communiquera les résultats d’ici la fin de l'exercice. 3, record 4, French, - comptabilit%C3%A9%20d%27exercice%20int%C3%A9grale
Record 4, Key term(s)
- comptabilité pour toutes les opérations
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2002-03-01
Record 5, English
Record 5, Subject field(s)
- Inventory and Material Management
Record 5, Main entry term, English
- statement of annual stock-takings
1, record 5, English, statement%20of%20annual%20stock%2Dtakings
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
...For the purposes of this section, a debtor shall be deemed not to have kept proper books of account if he has not kept such books or accounts as are necessary to exhibit or explain his transactions and financial position in his trade or business, including a book or books containing entries from day to day in sufficient detail of all cash received and cash paid, and, where the trade or business has involved dealings in goods, also accounts of all goods sold and purchased, and statements of annual and other stock-takings. 1, record 5, English, - statement%20of%20annual%20stock%2Dtakings
Record 5, Key term(s)
- statement of annual stocktakings
- annual stocktakings statement
- annual stock-takings statement
Record 5, French
Record 5, Domaine(s)
- Gestion des stocks et du matériel
Record 5, Main entry term, French
- état des inventaires annuels
1, record 5, French, %C3%A9tat%20des%20inventaires%20annuels
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
[...] Pour l'application du présent article, un débiteur est réputé ne pas avoir tenu des livres de comptabilité appropriés s’il n’ a pas tenu les livres ou comptes qui sont nécessaires pour montrer ou expliquer ses opérations et sa situation financière dans son commerce ou son entreprise, y compris un ou des livres renfermant des inscriptions au jour le jour et suffisamment détaillées de tous les encaissements et décaissements, et, lorsque le commerce ou l'entreprise a comporté la vente et l'achat de marchandises, les comptes de toutes les marchandises vendues et achetées, et des états des inventaires annuels et autres. 1, record 5, French, - %C3%A9tat%20des%20inventaires%20annuels
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1999-09-29
Record 6, English
Record 6, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 6, Main entry term, English
- departmental reference number
1, record 6, English, departmental%20reference%20number
correct
Record 6, Abbreviations, English
- DRN 2, record 6, English, DRN
correct
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
Other than coding fields, some data elements or fields for process control or information purposes are mandatory for all financial transactions entered into the CAS [Central Accounting System], and must be in accordance with the requirements specified by the Receiver General. Among such fields are: Other information fields which departments may use include purchase requisition numbers, departmental reference numbers, financial encumbrance numbers, or a description of the transaction. 3, record 6, English, - departmental%20reference%20number
Record number: 6, Textual support number: 1 OBS
FINCON SYSTEM. 4, record 6, English, - departmental%20reference%20number
Record 6, French
Record 6, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 6, Main entry term, French
- numéro de référence des ministères
1, record 6, French, num%C3%A9ro%20de%20r%C3%A9f%C3%A9rence%20des%20minist%C3%A8res
correct, masculine noun
Record 6, Abbreviations, French
- NRM 2, record 6, French, NRM
correct, masculine noun
Record 6, Synonyms, French
- numéro de référence ministériel 2, record 6, French, num%C3%A9ro%20de%20r%C3%A9f%C3%A9rence%20minist%C3%A9riel
correct, masculine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
En plus des zones de codage, certaines données ou zones sont obligatoires, à des fins de contrôle et d’information, pour toutes les opérations financières inscrites dans le SCC [Système central de comptabilité] ;ces données et ces zones doivent respecter les exigences précisées par le receveur général. Parmi ces zones : Autres zones d’information-numéros de commande, numéros de référence des ministères, numéro de consignation de fonds ou description de l'opération. 3, record 6, French, - num%C3%A9ro%20de%20r%C3%A9f%C3%A9rence%20des%20minist%C3%A8res
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1999-04-30
Record 7, English
Record 7, Subject field(s)
- Accounting
- Auditing (Accounting)
- Government Accounting
Record 7, Main entry term, English
- substance over form principle
1, record 7, English, substance%20over%20form%20principle
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
- substance over form 2, record 7, English, substance%20over%20form
correct
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
An accounting rule which consists of presenting in the financial statements the economic substance of a transaction rather than its legal form. 3, record 7, English, - substance%20over%20form%20principle
Record 7, French
Record 7, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
- Comptabilité publique
Record 7, Main entry term, French
- principe de la primauté de la substance sur la forme
1, record 7, French, principe%20de%20la%20primaut%C3%A9%20de%20la%20substance%20sur%20la%20forme
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- primauté de la substance sur la forme 1, record 7, French, primaut%C3%A9%20de%20la%20substance%20sur%20la%20forme
correct, feminine noun
- principe de la prééminence de la réalité sur l'apparence 1, record 7, French, principe%20de%20la%20pr%C3%A9%C3%A9minence%20de%20la%20r%C3%A9alit%C3%A9%20sur%20l%27apparence
correct, masculine noun, Europe
- prééminence de la réalité sur l'apparence 1, record 7, French, pr%C3%A9%C3%A9minence%20de%20la%20r%C3%A9alit%C3%A9%20sur%20l%27apparence
correct, feminine noun, Europe
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
En comptabilité, principe voulant que les opérations et les faits soient comptabilisés et présentés d’une manière qui exprime leur substance ou la réalité économique qui les sous-tend plutôt que leur forme juridique. En vérification(audit, révision), ce principe oblige le professionnel comptable à s’assurer que l'entité a bien comptabilisé la substance de toutes les opérations et de tous les faits plutôt que tenu compte de leur seule forme. 2, record 7, French, - principe%20de%20la%20primaut%C3%A9%20de%20la%20substance%20sur%20la%20forme
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1995-02-20
Record 8, English
Record 8, Subject field(s)
- Inventory and Material Management
- Federal Administration
Record 8, Main entry term, English
- purchase requisition number
1, record 8, English, purchase%20requisition%20number
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
Other than coding fields, some data elements or fields for process control or information purposes are mandatory for all financial transactions entered into the CAS [Central Accounting System], and must be in accordance with the requirements specified by the Receiver General. Among such fields are: ... Other information fields which departments may use include purchase requisition numbers, departmental reference numbers, financial encumbrance numbers, or a description of the transaction. Other data elements and descriptive information are also generated by SCC [Supply and Services Canada] from its payment and payroll systems, which can be used by departments for their own purposes. 1, record 8, English, - purchase%20requisition%20number
Record 8, French
Record 8, Domaine(s)
- Gestion des stocks et du matériel
- Administration fédérale
Record 8, Main entry term, French
- numéro de commande
1, record 8, French, num%C3%A9ro%20de%20commande
correct, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
En plus des zones de codage, certaines données ou zones sont obligatoires, à des fins de contrôle et d’information, pour toutes les opérations financières inscrites dans le SCC [Système central de comptabilité] ;ces données et ces zones doivent respecter les exigences précisées par le receveur général. Parmi ces zones :[...] Autres zones d’information-numéros de commande, numéros de référence des ministères, numéro de consignation de fonds ou description de l'opération. ASC [Approvisionnements et Services Canada] produit également des éléments de données et des données descriptives à partir de ses systèmes de paiement et de paye, dont les ministères peuvent se servir à leurs propres fins. 1, record 8, French, - num%C3%A9ro%20de%20commande
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1995-02-10
Record 9, English
Record 9, Subject field(s)
- Government Accounting
Record 9, Main entry term, English
- financial control information
1, record 9, English, financial%20control%20information
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
Other than coding fields, some data elements or fields for process control or information purposes are mandatory for all financial transactions entered into the CAS (Central Accounting System) and must be in accordance with the requirements specified by the Receiver General. Among such fields are: Control codes, which are established by the department, source codes, the SSC (Department of Supply and Services) district office which accepts and inputs the data to the CAS, and a batch number which is usually controlled by the department. Departments may includes other financial control information for their own purposes, such as the departmental accounting office. 1, record 9, English, - financial%20control%20information
Record 9, French
Record 9, Domaine(s)
- Comptabilité publique
Record 9, Main entry term, French
- donnée de contrôle financier
1, record 9, French, donn%C3%A9e%20de%20contr%C3%B4le%20financier
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
En plus des zones de codage, certaines données ou zones sont obligatoires, à des fins de contrôle et d’information, pour toutes les opérations financières inscrites dans le SCC(Système central de comptabilité) ;ces données et ces zones doivent respecter les exigences précisées par le receveur général. Parmi ces zones : les codes de contrôle, établis par le receveur général pour fins de contrôle du processus-ministère, codes d’origine, bureau de district d’ASC(ministère des Approvisionnements et Services) chargé de l'acceptation et de l'entrée des données dans le SCC, et numéro de lot déterminé par le ministère. Les ministères peuvent également inclure d’autres données de contrôle financier suivant leurs besoins, par exemple sur le bureau de comptabilité ministériel. 1, record 9, French, - donn%C3%A9e%20de%20contr%C3%B4le%20financier
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1995-02-07
Record 10, English
Record 10, Subject field(s)
- Auditing (Accounting)
Record 10, Main entry term, English
- control code
1, record 10, English, control%20code
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
Other than coding fields, some data elements or fields for process control or information purposes are mandatory for all financial transactions entered into the CAS [Central Accounting System], and must be in accordance with the requirements specified by the Receiver General. Among such fields are: control codes, which are established by the Receiver General for process control purposes. Such codes include the department, source codes, the SSC district office which accepts and inputs the data to the CAS, and a batch number which is usually controlled by the department. 1, record 10, English, - control%20code
Record 10, French
Record 10, Domaine(s)
- Vérification (Comptabilité)
Record 10, Main entry term, French
- code de contrôle
1, record 10, French, code%20de%20contr%C3%B4le
correct, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 CONT
En plus des zones de codage, certaines données ou zones sont obligatoires, à des fins de contrôle et d’information, pour toutes les opérations financières inscrites dans le SCC [Système central de comptabilité] ;ces données et ces zones doivent respecter les exigences précisées par le receveur général. Parmi ces zones : les codes de contrôle, établis par le receveur général pour fins de contrôle du processus-ministère, codes d’origine, bureau de district d’ASC chargé de l'acceptation et de l'entrée des données dans le SCC, et un numéro de lot déterminé par le ministère. 1, record 10, French, - code%20de%20contr%C3%B4le
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1991-08-30
Record 11, English
Record 11, Subject field(s)
- Occupation Names (General)
- Accounting
Record 11, Main entry term, English
- commercial accountant
1, record 11, English, commercial%20accountant
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record 11, French
Record 11, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 11, Main entry term, French
- comptable commercial
1, record 11, French, comptable%20commercial
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
- comptable commerciale 2, record 11, French, comptable%20commerciale
correct, feminine noun
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Personne qui traduit en comptabilité toutes les opérations commerciales et financières, les compose, les assemble pour pouvoir en tirer le prix de revient, la balance, le bilan, les statistiques et les prévisions budgétaires. 1, record 11, French, - comptable%20commercial
Record number: 11, Textual support number: 1 OBS
le syntagme "commercial accountant" a été formé sur le modèle de "industrial accountant, comptable industriel", qui se retrouve dans la "Classification Canadienne descriptive des professions". 2, record 11, French, - comptable%20commercial
Record 11, Spanish
Record 11, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: