TERMIUM Plus®

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

PROCEDURES SEPARATION EXERCICES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-06-16

English

Subject field(s)
  • Financial Accounting
OBS

cutoff procedures: term usually used in the plurial.

Key term(s)
  • cutoff procedure

French

Domaine(s)
  • Comptabilité générale
DEF

Ensemble des moyens à prendre pour éviter les erreurs de coupure de l'exercice et garantir que les opérations traitées sont rattachées à l'exercice approprié, notamment dans le cas des systèmes qui traitent un flux continu d'opérations.

OBS

procédures de coupure de l'exercice; procédures de séparation des exercices; procédés de démarcation : termes habituellement utilisés au pluriel.

Key term(s)
  • procédure de coupure de l'exercice
  • procédure de séparation des exercices
  • procédé de démarcation

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

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

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: