TERMIUM Plus®

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

OPERATION EXTERNE [1 record]

Record 1 2008-12-04

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
  • Trade
CONT

It [accounting event] can be an external transaction - that is, one with an outsider, such as recording a sale.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
  • Commerce
DEF

Opération effectuée entre l'entité et un tiers.

OBS

La vente de marchandises, de produits ou de services, l'achat de marchandises, de matières, de fournitures ou de services, le recouvrement d'une créance et le règlement d'un emprunt constituent l'essentiel des opérations avec des tiers conclues par une entreprise commerciale.

Spanish

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