TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FRAUDE COMPTABLE [1 record]
Record 1 - internal organization data 2009-10-17
Record 1, English
Record 1, Subject field(s)
- Accounting
- Government Accounting
- Offences and crimes
Record 1, Main entry term, English
- fraud
1, record 1, English, fraud
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting fraud 2, record 1, English, accounting%20fraud
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A misstatement of financial information, with an intent to deceive, involving misappropriation of assets or intentional misrepresentations of financial information either to conceal misappropriation of assets or for other purposes. 3, record 1, English, - fraud
Record number: 1, Textual support number: 1 OBS
Compare with "error." 4, record 1, English, - fraud
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Comptabilité publique
- Infractions et crimes
Record 1, Main entry term, French
- fraude
1, record 1, French, fraude
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- fraude comptable 2, record 1, French, fraude%20comptable
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Acte commis avec l’intention de tromper. 3, record 1, French, - fraude
Record number: 1, Textual support number: 1 OBS
En comptabilité, la fraude comporte soit des détournements, soit la présentation erronée de renseignements financiers dans le but de dissimuler les détournements ou à d’autres fins, par des moyens comme la manipulation, la falsification ou la modification de comptes, de journaux ou de documents, la suppression de renseignements, d’opérations ou de documents, la comptabilisation d’opérations fictives et l’application fautive des principes comptables. 3, record 1, French, - fraude
Record number: 1, Textual support number: 2 OBS
Comparer avec «erreur». 4, record 1, French, - fraude
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Contabilidad pública
- Infracciones y crímenes
Record 1, Main entry term, Spanish
- fraude
1, record 1, Spanish, fraude
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- defraudación 2, record 1, Spanish, defraudaci%C3%B3n
feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Actuación engañosa e inexacta conscientemente realizada en perjuicio de un tercero, que produce generalmente un daño de carácter económico. 3, record 1, Spanish, - fraude
Record number: 1, Textual support number: 1 CONT
Parece probable que el fraude, la malversación y el uso de información privilegiada sean más frecuentes en negocios y mercados rentables y de rápido crecimiento, porque ahí es donde están las oportunidades de ganar dinero. 4, record 1, Spanish, - fraude
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