TERMIUM Plus®

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

CONTRA [3 records]

Record 1 1989-03-22

English

Subject field(s)
  • Accounting
CONT

Adjusting entries made at the end of a period are sometimes reversed at the beginning of the next period.

OBS

Reversing entry: An entry made at the beginning of an accounting period to bring into the accounts for the period any deferred or accrued amounts set up at the end of the preceding period.

French

Domaine(s)
  • Comptabilité
DEF

Faire une contre-passation.

DEF

Contre-passation: Annulation d'une écriture erronée par une écriture contraire.

Spanish

Save record 1

Record 2 1989-01-15

English

Subject field(s)
  • Accounting
CONT

The five-year average loan loss experience relating to loss experience of lease receivables ... will be calculated in a manner consistent with that outlined in (1) except that the contra to this charge is included in tax-paid appropriations and not tax-allowable appropriations.

OBS

See Section 2 entitled "Par Package" in CMFCB.

French

Domaine(s)
  • Comptabilité

Spanish

Save record 2

Record 3 1976-06-19

English

Subject field(s)
  • Language

French

Domaine(s)
  • Linguistique

Spanish

Save record 3

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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