TERMIUM Plus®

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

FERMETURE COMPTES [1 record]

Record 1 2017-11-16

English

Subject field(s)
  • Financial Accounting
DEF

An accounting procedure undertaken at the end of the year to close out business from the previous year, carry forward balances from the previous year, and open posting accounts for the upcoming year.

CONT

Year-end closing is part of a company's closing operations, and is used to create a company's financial statements.

OBS

year-end closing; year-end closing of accounts: terms extracted from the "Glossaire de l'économie" and reproduced with permission of the Organisation for Economic Co-operation and Development.

Key term(s)
  • end-of-year closing
  • end-of-year closing of accounts

French

Domaine(s)
  • Comptabilité générale
OBS

clôture des comptes en fin d'exercice : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Final de un período (normalmente, un ejercicio económico).

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