TERMIUM Plus®
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CLOTURER COMPTES [1 record]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- close the books
1, record 1, English, close%20the%20books
correct, verb
Record 1, Abbreviations, English
Record 1, Synonyms, English
- close 2, record 1, English, close
correct, verb
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
To make closing entries in the books of account. 3, record 1, English, - close%20the%20books
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- arrêter les comptes
1, record 1, French, arr%C3%AAter%20les%20comptes
correct, see observation
Record 1, Abbreviations, French
Record 1, Synonyms, French
- solder les comptes 1, record 1, French, solder%20les%20comptes
correct
- fermer les comptes 1, record 1, French, fermer%20les%20comptes
correct
- fermer les livres 1, record 1, French, fermer%20les%20livres
correct
- clôturer les comptes 1, record 1, French, cl%C3%B4turer%20les%20comptes
correct
- clôturer l’exercice 1, record 1, French, cl%C3%B4turer%20l%26rsquo%3Bexercice
correct
- solder 2, record 1, French, solder
correct
- fermer 2, record 1, French, fermer
correct
- clôturer 2, record 1, French, cl%C3%B4turer
correct
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Effectuer les opérations nécessaires à l'établissement de l'inventaire de fin de période ou d'exercice, depuis la balance avant régularisations jusqu'à la préparation des états financiers. 1, record 1, French, - arr%C3%AAter%20les%20comptes
Record number: 1, Textual support number: 1 OBS
La procédure de fin d'exercice exige de journaliser les écritures de clôture. À la fin d'une période intermédiaire, on ne peut qu'«arrêter les comptes» puisqu'on ne procède pas, à proprement parler, à leur fermeture. 1, record 1, French, - arr%C3%AAter%20les%20comptes
Record 1, Spanish
Record 1, Textual support, Spanish
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