TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PIECE COMPTABLE [3 records]
Record 1 - internal organization data 2017-08-25
Record 1, English
Record 1, Subject field(s)
- Accounting
- Business and Administrative Documents
Record 1, Main entry term, English
- bookkeeping voucher
1, record 1, English, bookkeeping%20voucher
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Écrits commerciaux et administratifs
Record 1, Main entry term, French
- pièce comptable
1, record 1, French, pi%C3%A8ce%20comptable
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- pièce justificative 2, record 1, French, pi%C3%A8ce%20justificative
correct, feminine noun
- justificatif 3, record 1, French, justificatif
correct, masculine noun
- document justificatif 4, record 1, French, document%20justificatif
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Toute pièce justifiant la passation d'une écriture comptable. 1, record 1, French, - pi%C3%A8ce%20comptable
Record number: 1, Textual support number: 1 OBS
Une pièce justificative permet de résumer l'opération et d'en vérifier l'exactitude; elle facilite la comptabilisation et le règlement. Exemples de pièces justificatives : factures reçues, factures remises, bordereaux bancaires, etc. 5, record 1, French, - pi%C3%A8ce%20comptable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-06-09
Record 2, English
Record 2, Subject field(s)
- Law of Evidence
Record 2, Main entry term, English
- voucher
1, record 2, English, voucher
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A written document or note, or other material evidence, serving to attest the correctness of accounts or monetary transactions, to prove the delivery of goods or valuable etc. 2, record 2, English, - voucher
Record 2, French
Record 2, Domaine(s)
- Droit de la preuve
Record 2, Main entry term, French
- pièce justificative
1, record 2, French, pi%C3%A8ce%20justificative
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- justificatif 2, record 2, French, justificatif
masculine noun, Ontario
- pièce comptable 2, record 2, French, pi%C3%A8ce%20comptable
feminine noun, Ontario
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
pièce justificative : Recommandation du Comité d'uniformisation des règles de procédure civile dans le cadre du PAJLO. 3, record 2, French, - pi%C3%A8ce%20justificative
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2004-08-11
Record 3, English
Record 3, Subject field(s)
- Accounting
- Business and Administrative Documents
Record 3, Main entry term, English
- voucher
1, record 3, English, voucher
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A document that corroborates or explains an accounting entry. 2, record 3, English, - voucher
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Écrits commerciaux et administratifs
Record 3, Main entry term, French
- pièce justificative
1, record 3, French, pi%C3%A8ce%20justificative
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- document justificatif 1, record 3, French, document%20justificatif
correct, masculine noun
- justificatif 2, record 3, French, justificatif
correct, masculine noun
- pièce comptable 1, record 3, French, pi%C3%A8ce%20comptable
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Document constatant l'existence d'une opération qui a donné lieu à une écriture comptable. 1, record 3, French, - pi%C3%A8ce%20justificative
Record number: 3, Textual support number: 1 OBS
Les pièces justificatives revêtent en comptabilité une importance capitale, car il est essentiel que chaque écriture soit justifiée par une pièce portant une date et susceptible d'être présentée au professionnel comptable à qui a été confiée une mission de vérification (audit, révision) ou d'examen (limité), selon le cas. Ces pièces sont soit des pièces justificatives de base, soit des pièces récapitulatives présentant un ensemble d'opérations. Elles peuvent être de source externe ou interne. 1, record 3, French, - pi%C3%A8ce%20justificative
Record number: 3, Textual support number: 2 OBS
[justificatif] à l'égard de dépenses de publicité électorale. 3, record 3, French, - pi%C3%A8ce%20justificative
Record 3, Spanish
Record 3, Textual support, Spanish
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