TERMIUM Plus®

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

COMPTABILITE ETABLISSEMENT [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

An accounting which maintains a complete self-balancing set of accounting records for each branch office.

French

Domaine(s)
  • Comptabilité générale
DEF

Système comptable dont l'objet est, en premier lieu, de déterminer la situation financière et les résultats de chaque succursale ou autre établissement pour lequel est tenue une comptabilité distincte et, en second lieu, d'établir les états financiers de l'ensemble de l'entreprise.

Spanish

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