TERMIUM Plus®

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TRAZAR RAYA DOBLE DEBAJO TOTALES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-05-26

English

Subject field(s)
  • Accounting
DEF

To underscore the last entry in a journal or the last posting in a ledger account for the purpose of indicating a total and preventing any further entry or posting thereabout; a process often followed by bookkeepers at the end of accounting periods when the books are closed, or when an account balances.

Key term(s)
  • clear an account
  • rule off an account

French

Domaine(s)
  • Comptabilité
CONT

Arrêter un compte : le solder complètement.

CONT

Toute entreprise fait au moins une fois par an un inventaire de ses éléments actifs et passifs et arrête tous ses comptes en vue d'établir son bilan et son compte de résultat.

OBS

Voir le terme anglais "rule off" dans la source ATROB et le terme français "compte" dans LGRAN, vol. 3.

Spanish

Campo(s) temático(s)
  • Contabilidad
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