TERMIUM Plus®

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METHODE PIECES JUSTIFICATIVES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-02-11

English

Subject field(s)
  • Financial Accounting
DEF

A system by means of which invoices and other evidences of liability are collected, audited, recorded and settled. It involves the use of vouchers, voucher checks, a voucher register, etc., and is an important feature of any system of internal control.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode qui consiste à établir, après les vérifications d'usage, une pièce justificative pour chaque dépense qui, à une date précise, donnera lieu à une sortie de fonds, et à enregistrer ces pièces dans un livre distinct appelé journal des pièces justificatives.

Spanish

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