TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ASSOCIEE [2 records]
Record 1 - internal organization data 2015-06-12
Record 1, English
Record 1, Subject field(s)
- Accounting
- Auditing (Accounting)
- Status of Persons (Private Law)
- Commercial and Other Bodies (Law)
Record 1, Main entry term, English
- partner
1, record 1, English, partner
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A member of a partnership. 2, record 1, English, - partner
Record number: 1, Textual support number: 1 CONT
A partner maintains contacts with clients. These contacts include the arrangement of the objectives, scope, and timing of examinations; consultations with clients over important issues; and the review and signing of audit reports. Recruitment of new staff members, professional development programs, establishment of the quality control policies of the firm, and general supervision of staff members are other responsibilities of the partner. 3, record 1, English, - partner
Record number: 1, Textual support number: 1 OBS
The members of a partnership share the risks and profits of their business. 2, record 1, English, - partner
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
- Statut des personnes (Droit privé)
- Organismes commerciaux ou non (Droit)
Record 1, Main entry term, French
- associé
1, record 1, French, associ%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- associée 2, record 1, French, associ%C3%A9e
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Personne qui met en commun son activité, ses biens ou son industrie dans une société de personnes. 3, record 1, French, - associ%C3%A9
Record number: 1, Textual support number: 1 OBS
Dans un cabinet d'expertise comptable, on attribue aux associés qui en font partie différents titres selon la fonction hiérarchique qu'ils occupent. Le terme associé s'emploie aussi pour désigner une personne membre d'une société civile ou commerciale, ce qui permet de dire qu'un actionnaire est un associé. 3, record 1, French, - associ%C3%A9
Record number: 1, Textual support number: 2 OBS
Lorsqu'une personne partage sa responsabilité dans une entreprise avec d'autres personnes qui ne sont pas toutes identifiées dans la raison sociale, on écrira, selon le cas : Paul Cantin & Associés; Paul Cantin & Cie; Allard, Bédard, Collin et Associés. (Extrait de la brochure «Les raisons sociales», OLF, 1980, page 14.) 4, record 1, French, - associ%C3%A9
Record number: 1, Textual support number: 3 OBS
Associé s'emploie notamment dans la Loi de l'impôt sur le revenu. 5, record 1, French, - associ%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Verificación (Contabilidad)
- Estado de las personas (Derecho privado)
- Organismos comerciales y otros (Derecho)
Record 1, Main entry term, Spanish
- socio
1, record 1, Spanish, socio
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Persona asociada a otra para algún fin. 2, record 1, Spanish, - socio
Record 2 - internal organization data 2003-05-27
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- junior partner
1, record 2, English, junior%20partner
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- associé
1, record 2, French, associ%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- associée 1, record 2, French, associ%C3%A9e
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Simple associé d'un cabinet d'expertise comptable par opposition aux associés principaux qui sont en général les associés les plus anciens ou les associés fondateurs. 1, record 2, French, - associ%C3%A9
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- socio menor
1, record 2, Spanish, socio%20menor
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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