TERMIUM Plus®

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

ACCRUAL ACCOUNTING ENTRIES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-07

English

Subject field(s)
  • Financial Accounting
DEF

The accounting entries required to ensure that the revenues and expenses recorded in the period accurately reflect the revenue earned and expenses incurred for that period.

French

Domaine(s)
  • Comptabilité générale
DEF

Ensemble d'ajustements apportés aux soldes des comptes de produits et de charges au moyen d'écritures de régularisation passées en fin d'exercice, avant la clôture des comptes, afin que le résultat net soit déterminé de la façon la plus exacte possible et qu'à chaque exercice soit imputé tout ce qui lui revient et rien d'autre, en application du principe de l'indépendance des exercices et de celui du rapprochement (ou rattachement à l'exercice) des produits et des charges.

Spanish

Campo(s) temático(s)
  • Contabilidad general
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