TERMIUM Plus®

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

ARRETER COMPTES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-10-05

English

Subject field(s)
  • Financial Accounting
DEF

To make closing entries in the books of account.

French

Domaine(s)
  • Comptabilité générale
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.

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.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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