TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ECRITURE JOURNAL [1 record]
Record 1 - internal organization data 2009-03-03
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- journal entry
1, record 1, English, journal%20entry
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[A recording] of each transaction indicating the date of the transaction, the debit and credit amounts to be applied to each account, and a brief explanation of the transaction. 2, record 1, English, - journal%20entry
Record number: 1, Textual support number: 1 CONT
Journal entries are initially entered in a journal and are subsequently posted to a ledger. 3, record 1, English, - journal%20entry
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- écriture de journal
1, record 1, French, %C3%A9criture%20de%20journal
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- article au journal 2, record 1, French, article%20au%20journal
correct, masculine noun
- entrée de journal 2, record 1, French, entr%C3%A9e%20de%20journal
avoid, see observation, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Enregistrement d'une opération dans le journal général ou dans un journal auxiliaire. 2, record 1, French, - %C3%A9criture%20de%20journal
Record number: 1, Textual support number: 1 CONT
L'écriture de journal indique la date, le numéro et l'intitulé des comptes à débiter et à créditer, le montant de l'opération et elle comporte normalement un libellé explicatif indiquant la nature de l'opération journalisée ainsi que la référence précise au document servant de base à la comptabilisation de l'opération. 2, record 1, French, - %C3%A9criture%20de%20journal
Record number: 1, Textual support number: 1 OBS
Le terme «entrée de journal», utilisé en français en ce sens sous l'influence de l'anglais, est à éviter. 2, record 1, French, - %C3%A9criture%20de%20journal
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- asiento del diario
1, record 1, Spanish, asiento%20del%20diario
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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