TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
MOIS COMPTABLE [12 records]
Record 1 - internal organization data 2022-08-30
Record 1, English
Record 1, Subject field(s)
- Occupation Names (General)
- Accounting
Record 1, Main entry term, English
- accounting assistant
1, record 1, English, accounting%20assistant
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting technician 2, record 1, English, accounting%20technician
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Accounting technicians will support the accountants in the company or organization by carrying out all the needed tasks and responsibilities in accounting. 3, record 1, English, - accounting%20assistant
Record 1, French
Record 1, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 1, Main entry term, French
- aide comptable
1, record 1, French, aide%20comptable
correct, masculine and feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- assistant comptable 1, record 1, French, assistant%20comptable
correct, masculine noun
- assistante comptable 2, record 1, French, assistante%20comptable
correct, feminine noun
- technicien en comptabilité 3, record 1, French, technicien%20en%20comptabilit%C3%A9
correct, masculine noun
- technicienne en comptabilité 2, record 1, French, technicienne%20en%20comptabilit%C3%A9
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Le technicien en comptabilité assiste le comptable dans les nombreuses tâches qui incombent au service comptabilité […] il décharge son supérieur des travaux de saisie et de vérification, prépare les écritures de fin de mois et les états financiers, permettant au comptable de se focaliser sur les tâches de contrôle afférentes à son poste. 4, record 1, French, - aide%20comptable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2022-07-13
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 2, Main entry term, English
- RG-GL accounting period
1, record 2, English, RG%2DGL%20accounting%20period
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The RG-GL accounting period starts on the fourth working day following the end of the previous calendar month. All control data received on the first fourth working days, related to the new accounting period, will only be posted in the RG-GL on the morning of the fifth working day. 2, record 2, English, - RG%2DGL%20accounting%20period
Record number: 2, Textual support number: 1 OBS
RG-GL: Receiver General-General Ledger 3, record 2, English, - RG%2DGL%20accounting%20period
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 2, Main entry term, French
- période comptable du GLG-RG
1, record 2, French, p%C3%A9riode%20comptable%20du%20GLG%2DRG
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La période comptable du GLG-RG commence le quatrième jour ouvrable suivant la fin du mois civil précédent. Toutes les données de contrôle reçues au cours des quatre premiers jours ouvrables, relativement à la nouvelle période comptable, ne seront inscrites dans le GLG-RG que lors de la cinquième journée ouvrable, en matinée. 2, record 2, French, - p%C3%A9riode%20comptable%20du%20GLG%2DRG
Record number: 2, Textual support number: 1 OBS
GLG-RG : grand livre général du receveur général 3, record 2, French, - p%C3%A9riode%20comptable%20du%20GLG%2DRG
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2014-12-10
Record 3, English
Record 3, Subject field(s)
- Execution of Work (Construction)
Record 3, Main entry term, English
- budget monitoring 1, record 3, English, budget%20monitoring
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Professional construction managers. ... As the primary construction professional on the project management team, the CM provides the following services or such portion thereof as may be appropriate to the specific project: .... After the project budget, schedule, and quality requirements have been established, the CM monitors subsequent development of the project to ascertain that those targets are not exceeded without knowledge of the owner. 2, record 3, English, - budget%20monitoring
Record 3, French
Record 3, Domaine(s)
- Exécution des travaux de construction
Record 3, Main entry term, French
- suivi budgétaire
1, record 3, French, suivi%20budg%C3%A9taire
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- suivi financier 2, record 3, French, suivi%20financier
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Suivi financier des affaires. Chaque affaire est suivie sur le plan financier par les unités de production(...) Dans ce but, le Service Comptabilité établit(...) une situation financière comptable de chaque unité de production à la fin de chaque mois(...) Cette situation est envoyée dans les premiers jours du mois(...) à l'unité de production, qui y apporte les éléments correctifs nécessaires(...), tels que travaux exécutés et non facturés, les stocks sur chantier en fin de mois, les sommes dues aux fournisseurs et sous-traitants et non facturées par eux, les provisions à faire pour les repliements de fin de chantier, les éventuelles remises en état de matériel ou les recettes attendues des reventes de matériel, etc. 2, record 3, French, - suivi%20budg%C3%A9taire
Record number: 3, Textual support number: 2 CONT
Planification des travaux, suivis budgétaires, calculs techniques... autant de domaines où les tableurs [logiciels permettant de réaliser des tableaux] simplifient la tâche de la maîtrise d’œuvre. 1, record 3, French, - suivi%20budg%C3%A9taire
Record number: 3, Textual support number: 1 OBS
Ne pas confondre avec le contrôle financier. 3, record 3, French, - suivi%20budg%C3%A9taire
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2014-11-07
Record 4, English
Record 4, Subject field(s)
- Titles of Forms
- Forms Design
Universal entry(ies) Record 4
Record 4, Main entry term, English
- Total Amount of Outstanding Suspense Vouchers at the end of the Accounting Month
1, record 4, English, Total%20Amount%20of%20Outstanding%20Suspense%20Vouchers%20at%20the%20end%20of%20the%20Accounting%20Month
correct, Canada
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
PWGSC-TPSGC 6713: code of a form used at Public Works and Government Services Canada. 1, record 4, English, - Total%20Amount%20of%20Outstanding%20Suspense%20Vouchers%20at%20the%20end%20of%20the%20Accounting%20Month
Record 4, French
Record 4, Domaine(s)
- Titres de formulaires administratifs
- Imprimés et formules
Entrée(s) universelle(s) Record 4
Record 4, Main entry term, French
- Montant total des pièces d’ordre en circulation à la fin du mois comptable
1, record 4, French, Montant%20total%20des%20pi%C3%A8ces%20d%26rsquo%3Bordre%20en%20circulation%20%C3%A0%20la%20fin%20du%20mois%20comptable
correct, masculine noun, Canada
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
PWGSC-TPSGC 6713 : code d’un formulaire employé à Travaux publics et Services gouvernementaux Canada. 1, record 4, French, - Montant%20total%20des%20pi%C3%A8ces%20d%26rsquo%3Bordre%20en%20circulation%20%C3%A0%20la%20fin%20du%20mois%20comptable
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2012-08-20
Record 5, English
Record 5, Subject field(s)
- Titles of Forms
- Forms Design
Universal entry(ies) Record 5
Record 5, Main entry term, English
- Total Amount of Outstanding Internal Vouchers as at Accounting Month Ending (Adjustment to Issue)
1, record 5, English, Total%20Amount%20of%20Outstanding%20Internal%20Vouchers%20as%20at%20Accounting%20Month%20Ending%20%28Adjustment%20to%20Issue%29
correct, Canada
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
PWGSC-TPSGC 6712: code of a form used at Public Works and Government Services Canada. 1, record 5, English, - Total%20Amount%20of%20Outstanding%20Internal%20Vouchers%20as%20at%20Accounting%20Month%20Ending%20%28Adjustment%20to%20Issue%29
Record 5, French
Record 5, Domaine(s)
- Titres de formulaires administratifs
- Imprimés et formules
Entrée(s) universelle(s) Record 5
Record 5, Main entry term, French
- Montant total des pièces justificatives internes au mois comptable finissant(ajustement d’émission)
1, record 5, French, Montant%20total%20des%20pi%C3%A8ces%20justificatives%20internes%20au%20mois%20comptable%20finissant%28ajustement%20d%26rsquo%3B%C3%A9mission%29
correct, masculine noun, Canada
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
PWGSC-TPSGC 6712 : code d’un formulaire employé à Travaux publics et Services gouvernementaux Canada. 1, record 5, French, - Montant%20total%20des%20pi%C3%A8ces%20justificatives%20internes%20au%20mois%20comptable%20finissant%28ajustement%20d%26rsquo%3B%C3%A9mission%29
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2001-09-17
Record 6, English
Record 6, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 6, Main entry term, English
- FIS control account
1, record 6, English, FIS%20control%20account
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
This means that departments are required, on a monthly basis, to reconcile their accounting information and the balances in their FIS control accounts with the central FIS control accounts kept by the Receiver General. 2, record 6, English, - FIS%20control%20account
Record number: 6, Textual support number: 1 OBS
FIS: Financial Information Strategy 3, record 6, English, - FIS%20control%20account
Record 6, French
Record 6, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 6, Main entry term, French
- compte de contrôle de la SIF
1, record 6, French, compte%20de%20contr%C3%B4le%20de%20la%20SIF
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Autrement dit, les ministères doivent, chaque mois, rapprocher leur information comptable et les soldes de leurs comptes de contrôle de la SIF avec les comptes de contrôle centraux de la SIF gérés par le receveur général. 2, record 6, French, - compte%20de%20contr%C3%B4le%20de%20la%20SIF
Record number: 6, Textual support number: 1 OBS
SIF : Stratégie d’information financière 3, record 6, French, - compte%20de%20contr%C3%B4le%20de%20la%20SIF
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2001-09-04
Record 7, English
Record 7, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 7, Main entry term, English
- account balance concept
1, record 7, English, account%20balance%20concept
correct
Record 7, Abbreviations, English
- ABC 1, record 7, English, ABC
correct
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
During an accounting period, the various debits and credits for a department are stored in accounts in a general ledger. At the end of each month, the DFMS [Departmental Financial Management System] must produce a trial balance statement giving the account opening and/or closing balance of each GWC [government-wide coding] combination, including control accounts. For each of the opening and closing balances, the sum of the debits must equal the sum of the credits. This account balance concept is key to FIS [Financial Information Strategy]. 2, record 7, English, - account%20balance%20concept
Record 7, French
Record 7, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 7, Main entry term, French
- concept de solde des comptes
1, record 7, French, concept%20de%20solde%20des%20comptes
correct, masculine noun
Record 7, Abbreviations, French
- CSC 1, record 7, French, CSC
correct
Record 7, Synonyms, French
- principe du solde des comptes 1, record 7, French, principe%20du%20solde%20des%20comptes
correct, masculine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
Au cours d’une période comptable, les différents débits et crédits d’un ministère sont enregistrés dans les comptes d’un grand livre. À la fin de chaque mois, le SMGF [Système ministériel de gestion financière] doit produire une balance de vérification incluant les soldes d’ouverture et de fermeture des comptes de chaque combinaison de CEG [codage à l'échelle du gouvernement], y compris les comptes de contrôle. Pour chaque solde d’ouverture et de fermeture, la somme des débits doit être égale à la somme des crédits. Ce concept de solde des comptes est un élément clé de la SIF [Stratégie d’information financière]. 2, record 7, French, - concept%20de%20solde%20des%20comptes
Record number: 7, Textual support number: 2 CONT
Le solde des comptes de contrôle gérés par le GLG-RG constitue un élément essentiel de la SIF et de son principe du solde des comptes. 2, record 7, French, - concept%20de%20solde%20des%20comptes
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2001-07-18
Record 8, English
Record 8, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 8, Main entry term, English
- accounting period - departments
1, record 8, English, accounting%20period%20%2D%20departments
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
The accounting period for departmental input to RG-GL [Receiver General-General Ledger] begins on the first working day of the month and ends on the last working day of the month. 2, record 8, English, - accounting%20period%20%2D%20departments
Record 8, French
Record 8, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 8, Main entry term, French
- période comptable - ministères
1, record 8, French, p%C3%A9riode%20comptable%20%2D%20minist%C3%A8res
correct, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
La période comptable pendant laquelle les ministères peuvent entrer des données dans le GLG-RG [grand livre général du receveur général] commence le premier jour ouvrable du mois et se termine le dernier jour ouvrable du mois. 2, record 8, French, - p%C3%A9riode%20comptable%20%2D%20minist%C3%A8res
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2001-07-18
Record 9, English
Record 9, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 9, Main entry term, English
- accounting period - Receiver General
1, record 9, English, accounting%20period%20%2D%20Receiver%20General
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
From period 01 to period 12, the accounting period begins on the first working day of the month and closes on the third working day of the next calendar month. 2, record 9, English, - accounting%20period%20%2D%20Receiver%20General
Record 9, French
Record 9, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 9, Main entry term, French
- période comptable - receveur général
1, record 9, French, p%C3%A9riode%20comptable%20%2D%20receveur%20g%C3%A9n%C3%A9ral
correct, feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
De la période 1 à 12, la période comptable commence le premier jour ouvrable du mois et se termine le troisième jour ouvrable du mois civil suivant. 2, record 9, French, - p%C3%A9riode%20comptable%20%2D%20receveur%20g%C3%A9n%C3%A9ral
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1990-06-19
Record 10, English
Record 10, Subject field(s)
- Accounting
Record 10, Main entry term, English
- accounting month 1, record 10, English, accounting%20month
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, French
Record 10, Domaine(s)
- Comptabilité
Record 10, Main entry term, French
- exercice comptable d’un mois
1, record 10, French, exercice%20comptable%20d%26rsquo%3Bun%20mois
masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
- mois comptable 2, record 10, French, mois%20comptable
masculine noun
Record 10, Textual support, French
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1989-06-05
Record 11, English
Record 11, Subject field(s)
- Accounting
Record 11, Main entry term, English
- cost period 1, record 11, English, cost%20period
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
The start of a cost period is always the first day of the month and the closing is the last day of the month. 1, record 11, English, - cost%20period
Record 11, French
Record 11, Domaine(s)
- Comptabilité
Record 11, Main entry term, French
- période comptable des charges d’exploitation
1, record 11, French, p%C3%A9riode%20comptable%20des%20charges%20d%26rsquo%3Bexploitation
proposal, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
- période comptable des charges 1, record 11, French, p%C3%A9riode%20comptable%20des%20charges
proposal, feminine noun
Record 11, Textual support, French
Record number: 11, Textual support number: 1 OBS
période comptable : Période(mois, trimestre, etc.) au terme de laquelle l'entreprise dresse ses états financiers(ou établit ses comptes) sans fermer ses livres. 2, record 11, French, - p%C3%A9riode%20comptable%20des%20charges%20d%26rsquo%3Bexploitation
Record number: 11, Textual support number: 2 OBS
Au cours d’un exercice, une entreprise effectue un très grand nombre d’opérations ayant pour effet de générer des produits ou des charges. 3, record 11, French, - p%C3%A9riode%20comptable%20des%20charges%20d%26rsquo%3Bexploitation
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 1982-11-25
Record 12, English
Record 12, Subject field(s)
- Financial Accounting
Record 12, Main entry term, English
- square balance 1, record 12, English, square%20balance
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record 12, French
Record 12, Domaine(s)
- Comptabilité générale
Record 12, Main entry term, French
- balance carrée
1, record 12, French, balance%20carr%C3%A9e
correct
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 CONT
La balance carrée est un document comptable qui remplit à la fois les fonctions de centralisation des écritures et de balance. Présentée dans un registre relié, coté et paraphé, la balance carrée tient lieu de livre-journal(...) Elle se présente sous forme d’un tableau à double entrée. La partie centrale correspond à la balance générale, avec, au milieu, le nom des comptes et, de chaque côté des colonnes(à gauche pour les débits, à droite pour les crédits), les mouvements du mois, les reports précédents, totaux cumulés et soldes. De part et d’autre de la balance, il est créé autant de colonnes que de journaux auxiliaires. 1, record 12, French, - balance%20carr%C3%A9e
Record number: 12, Textual support number: 1 OBS
Il faut dire "établir" une balance carrée. 2, record 12, French, - balance%20carr%C3%A9e
Record 12, Spanish
Record 12, 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: