TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ERREURS OMISSIONS [1 record]

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Alphabetical list of terms

Record 1 2002-09-19

English

Subject field(s)
  • Auditing (Accounting)
  • National Accounting
DEF

An entry having the effect of balancing an account.

CONT

Flows and stocks are recorded on the two sides of the accounts and balance sheets. A balancing item is derived as the difference between the sums of the entries on the two sides of an account or balance sheet. Balancing items have analytical significance of great importance. As a matter of fact, many important variables in the national accounts are calculated as balancing items. e.g. value added.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité nationale
OBS

Compense les erreurs et omissions.

Key term(s)
  • erreurs et omissions

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad nacional
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