TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ECRITURE OUVERTURE [2 records]
Record 1 - internal organization data 2010-08-10
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- opening entry
1, record 1, English, opening%20entry
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An entry or one of a series of entries in the accounting records, setting up assets, liabilities and capital, e.g. on formation of a new organization or at the beginning of a new fiscal year. 2, record 1, English, - opening%20entry
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- écriture d'ouverture
1, record 1, French, %C3%A9criture%20d%27ouverture
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écriture d'à nouveau 1, record 1, French, %C3%A9criture%20d%27%C3%A0%20nouveau
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Première écriture ou série d'écritures journalisées pour inscrire l'actif, le passif et les capitaux propres d'une entité au moment où elle est constituée, ou encore lors de l'instauration d'un nouveau système comptable. 1, record 1, French, - %C3%A9criture%20d%27ouverture
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- asiento de apertura
1, record 1, Spanish, asiento%20de%20apertura
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1987-06-04
Record 2, English
Record 2, Subject field(s)
- Banking
- Accounting
Record 2, Main entry term, English
- starting entry
1, record 2, English, starting%20entry
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Banque
- Comptabilité
Record 2, Main entry term, French
- article d'ouverture
1, record 2, French, article%20d%27ouverture
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- écriture d'ouverture 1, record 2, French, %C3%A9criture%20d%27ouverture
correct, feminine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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