TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
RECIPROCAL ACCOUNTS [8 records]
Record 1 - internal organization data 2010-05-27
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Auditing (Accounting)
- Government Accounting
- Business and Administrative Documents
Record 1, Main entry term, English
- reconciliation
1, record 1, English, reconciliation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- reconciliation of accounts 2, record 1, English, reconciliation%20of%20accounts
correct
- account reconciliation 3, record 1, English, account%20reconciliation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A comparison of two reciprocal accounts to verify that their balances are in agreement. 4, record 1, English, - reconciliation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Vérification (Comptabilité)
- Comptabilité publique
- Écrits commerciaux et administratifs
Record 1, Main entry term, French
- rapprochement
1, record 1, French, rapprochement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- rapprochement de comptes 2, record 1, French, rapprochement%20de%20comptes
correct, masculine noun
- réconciliation 3, record 1, French, r%C3%A9conciliation
feminine noun, Belgium
- conciliation 3, record 1, French, conciliation
feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Comparaison faite entre comptes réciproques, ou entre états ou tableaux connexes, visant à constater la concordance des soldes ou d'autres montants pertinents ou, le cas échéant, à mettre en évidence les éléments empêchant ces comptes (par exemple le compte Banque tenu par une entité et le compte au nom de cette dernière tenu par la banque) d'avoir des soldes identiques, ou ces états ou tableaux de présenter des montants correspondants identiques. 2, record 1, French, - rapprochement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Verificación (Contabilidad)
- Contabilidad pública
- Documentos comerciales y administrativos
Record 1, Main entry term, Spanish
- conciliación
1, record 1, Spanish, conciliaci%C3%B3n
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- conciliación de cuentas 2, record 1, Spanish, conciliaci%C3%B3n%20de%20cuentas
correct, feminine noun
- reconciliación de cuentas 2, record 1, Spanish, reconciliaci%C3%B3n%20de%20cuentas
feminine noun
- reconciliación 3, record 1, Spanish, reconciliaci%C3%B3n
feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Análisis de las operaciones aritméticas y de los conceptos para asegurarse que no hay diferencias o errores en estados contables, cuentas bancarias, etc. o, en su caso, corregirlos. No debe utilizarse el término reconciliación de cuentas. 2, record 1, Spanish, - conciliaci%C3%B3n
Record number: 1, Textual support number: 1 OBS
conciliación de cuentas: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - conciliaci%C3%B3n
Record 2 - internal organization data 2009-04-01
Record 2, English
Record 2, Subject field(s)
- Foreign Trade
- Currency and Foreign Exchange
- Banking
Record 2, Main entry term, English
- bilateral payments agreement
1, record 2, English, bilateral%20payments%20agreement
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An agreement between two countries or their central banks to channel all or specified settlements between themselves through special accounts, normally subject to a reciprocal credit margin. Arrangements of this nature usually imply that the use of convertible foreign currencies or gold between the partner countries is avoided except when the credit margin is exceeded or net balances are settled. 2, record 2, English, - bilateral%20payments%20agreement
Record 2, Key term(s)
- bilateral payments arrangement
- BPA
Record 2, French
Record 2, Domaine(s)
- Commerce extérieur
- Politique monétaire et marché des changes
- Banque
Record 2, Main entry term, French
- accord bilatéral de paiements
1, record 2, French, accord%20bilat%C3%A9ral%20de%20paiements
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Pendant la période du programme, le gouvernement n'introduira pas et n'intensifiera pas les restrictions sur les paiements et transferts sur les transactions internationales courantes, sans l'accord du Fonds [Fonds monétaire international], n'introduira pas ou ne modifiera pas des pratiques de change multiple, ne conclura pas d'accord bilatéral de paiements incompatible avec l'article VIII des Statuts du Fonds, ni n'introduira ou n'intensifera les restrictions sur les importations pour des raisons de balance des paiements. 2, record 2, French, - accord%20bilat%C3%A9ral%20de%20paiements
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Comercio exterior
- Política monetaria y mercado de cambios
- Operaciones bancarias
Record 2, Main entry term, Spanish
- convenio bilateral de pago
1, record 2, Spanish, convenio%20bilateral%20de%20pago
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- convenio bilateral de pagos 2, record 2, Spanish, convenio%20bilateral%20de%20pagos
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 CONT
Formas de convenios bilaterales de pago: 1) El acuerdo de compensación: destinado a permitir el convenio sin que se produzcan traspasos de moneda nacional a moneda extranjera, es un convenio de pago característico. Estos acuerdos contemplan disposiciones para la compensación mutua de los pagos de mercaderías y de otros pagos en efectivo. El importador paga las mercaderías a su banco central en su moneda, en tanto que el exportador recibe el pago de la cuenta de compensación en su banco central en su moneda nacional. Ambos bancos compensan las cuentas respectivas, sin que produzcan traspasos efectivos, salvo para los saldos de los balances. El convenio de compensación incluye disposiciones relativas al establecimiento de cuentas de compensación, la moneda que se usará (nacional o de un tercer país), la tasa de cambios, el plazo para la compensación de las cuentas, créditos, liquidación de saldos, ya sea en oro o en mercaderías. 2) Otros tipos de convenios de pago incluyen disposiciones sobre pago en moneda convertible o transferible y también es posible que contengan disposiciones sobre créditos. 3) También pueden existir sistemas mixtos, por ejemplo, pagar en moneda convertible, complementados con cuentas especiales en moneda nacional para algunas importaciones. 1, record 2, Spanish, - convenio%20bilateral%20de%20pago
Record 2, Key term(s)
- acuerdo bilateral de pagos
- acuerdo bilateral de pago
Record 3 - internal organization data 2001-09-12
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 3, Main entry term, English
- reciprocal departmental accounts
1, record 3, English, reciprocal%20departmental%20accounts
correct, plural
Record 3, Abbreviations, English
- RDA 1, record 3, English, RDA
correct
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
There are Year End Procedures(YEP) and rules that affect specifically the Central Accounts of Canada and Reciprocal Departmental Accounts for those Departments FIS [Financial Information Strategy] in 2000-2001 and in 2001-2002. 2, record 3, English, - reciprocal%20departmental%20accounts
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 3, Main entry term, French
- comptes réciproques ministériels
1, record 3, French, comptes%20r%C3%A9ciproques%20minist%C3%A9riels
correct, masculine noun, plural
Record 3, Abbreviations, French
- CRM 1, record 3, French, CRM
correct, plural
Record 3, Synonyms, French
- comptes réciproques des ministères 1, record 3, French, comptes%20r%C3%A9ciproques%20des%20minist%C3%A8res
correct, masculine noun, plural
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Il existe des procédures et des règles de fin d'exercice qui portent expressément sur les comptes centraux du Canada et les comptes réciproques ministériels qui touchent les ministères conformes à la SIF [Stratégie d'information financière] en 2000-2001 et 2001-2002. 2, record 3, French, - comptes%20r%C3%A9ciproques%20minist%C3%A9riels
Record number: 3, Textual support number: 2 CONT
Procédures de fin d'exercice 2000-2001 pour les comptes centraux du Canada et les comptes réciproques des ministères conformes à la SIF [Stratégie d'information financière]. 2, record 3, French, - comptes%20r%C3%A9ciproques%20minist%C3%A9riels
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1999-04-08
Record 4, English
Record 4, Subject field(s)
- Banking
Record 4, Main entry term, English
- correspondant banking 1, record 4, English, correspondant%20banking
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
arrangement under which one bank provides payment and other services to another bank. Payments through correspondents are often executed through reciprocal accounts(so-called nostro and loro accounts) to which standing credit lines may be attached. 1, record 4, English, - correspondant%20banking
Record 4, Key term(s)
- correspondent banking
Record 4, French
Record 4, Domaine(s)
- Banque
Record 4, Main entry term, French
- activité de correspondant bancaire
1, record 4, French, activit%C3%A9%20de%20correspondant%20bancaire
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Arrangement aux termes duquel une banque offre à une autre banque des services de paiement et autres prestations. Les paiements effectués par l'intermédiaire des correspondants bancaires le sont souvent sur des comptes réciproques (dits «comptes loro et nostro»), qui peuvent être assortis d'une ligne de crédit permanente. 1, record 4, French, - activit%C3%A9%20de%20correspondant%20bancaire
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1998-09-28
Record 5, English
Record 5, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 5, Main entry term, English
- reciprocal accounts
1, record 5, English, reciprocal%20accounts
correct, plural
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
Accounts on the books of two separate entities, which have equal balances, e.g., the accounts held by a department and the corresponding account held in the Accounts of Canada for this department. 2, record 5, English, - reciprocal%20accounts
Record number: 5, Textual support number: 1 OBS
e.g., the supplier’s account held by the entity and the entity’s account held by the supplier. 3, record 5, English, - reciprocal%20accounts
Record 5, French
Record 5, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 5, Main entry term, French
- comptes réciproques
1, record 5, French, comptes%20r%C3%A9ciproques
correct, masculine noun, plural
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Comptes figurant dans les livres de deux entités et dont les soldes sont égaux, par exemple, les comptes tenus par un ministère et le compte correspondant tenu dans les comptes du Canada pour ce ministère. 2, record 5, French, - comptes%20r%C3%A9ciproques
Record number: 5, Textual support number: 1 OBS
Par exemple, le compte du fournisseur tenu par l'entité et le compte de celle-ci chez son fournisseur. 3, record 5, French, - comptes%20r%C3%A9ciproques
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1998-08-28
Record 6, English
Record 6, Subject field(s)
- Financial Accounting
Record 6, Main entry term, English
- reciprocal accounts
1, record 6, English, reciprocal%20accounts
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record 6, Key term(s)
- reciprocal account
Record 6, French
Record 6, Domaine(s)
- Comptabilité générale
Record 6, Main entry term, French
- comptes de liaison
1, record 6, French, comptes%20de%20liaison
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Comptes ouverts par les entités qui ont des succursales ou des établissements tenant des comptabilités distinctes, en vue de recevoir les écritures destinées à assurer les liaisons indispensables entre ces comptabilités et la comptabilité centrale. 1, record 6, French, - comptes%20de%20liaison
Record 6, Key term(s)
- compte de liaison
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1989-02-28
Record 7, English
Record 7, Subject field(s)
- Glaciology
- Environmental Studies and Analyses
Record 7, Main entry term, English
- surface resistance
1, record 7, English, surface%20resistance
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
The reciprocal of the deposition velocity [on a snow surface] is called the total resistance.... it follows after introducing the roughness length xyz for the wind profile [an equation]... where the total resistance has been expressed as a sum of four positive resistances.... the aerodynamic resistance(2)... the boundary layer resistance which accounts for the physically different mechanisms of mass and momentum transfer at a rough surface.... the surface resistance which is 0 for a perfect sink. 1, record 7, English, - surface%20resistance
Record number: 7, Textual support number: 2 CONT
... this result does not agree with average surface resistance of 1 to 10 cm used by the RADM model for similar condition, nor with a recent review of the deposition literature by xyz which recommends for modelling an average surface resistance for SO2 to snow of 7 s cm [superscript-1]. 2, record 7, English, - surface%20resistance
Record 7, French
Record 7, Domaine(s)
- Glaciologie
- Études et analyses environnementales
Record 7, Main entry term, French
- résistance de surface
1, record 7, French, r%C3%A9sistance%20de%20surface
proposal, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
lié à la notion de "rugosité" (en anglais : "roughness"). Il s'agit de la résistance offerte par la surface du sol à l'écoulement des polluants (dépôts secs) dans leur chute. 1, record 7, French, - r%C3%A9sistance%20de%20surface
Record number: 7, Textual support number: 2 OBS
"rugosité" : État d'une surface représentant des aspérités ou des ondulations, de plus ou moins faible amplitude, opposant une résistance à l'écoulement. Les modèles de transport à grande distance des polluants utilisent des données sur les émissions, la rugosité et les types de sols ainsi que des données météorologiques. (Source : BT-175 : Voc. de la pollution atmosphérique de Denis Rivard]. 1, record 7, French, - r%C3%A9sistance%20de%20surface
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1985-09-11
Record 8, English
Record 8, Subject field(s)
- Titles of Documents and Works
- Accounting
Record 8, Main entry term, English
- Central Accounts of Canada and Reciprocal Accounts of Departments-Year End Procedures 1, record 8, English, Central%20Accounts%20of%20Canada%20and%20Reciprocal%20Accounts%20of%20Departments%2DYear%20End%20Procedures
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 OBS
Receiver General Directive 1985-3 1, record 8, English, - Central%20Accounts%20of%20Canada%20and%20Reciprocal%20Accounts%20of%20Departments%2DYear%20End%20Procedures
Record 8, French
Record 8, Domaine(s)
- Titres de documents et d'œuvres
- Comptabilité
Record 8, Main entry term, French
- Comptes centraux du Canada et Comptes réciproques des ministères - Procédures de fin d'année 1, record 8, French, Comptes%20centraux%20du%20Canada%20et%20Comptes%20r%C3%A9ciproques%20des%20minist%C3%A8res%20%2D%20Proc%C3%A9dures%20de%20fin%20d%27ann%C3%A9e
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Directive du Receveur général 1985-3 1, record 8, French, - Comptes%20centraux%20du%20Canada%20et%20Comptes%20r%C3%A9ciproques%20des%20minist%C3%A8res%20%2D%20Proc%C3%A9dures%20de%20fin%20d%27ann%C3%A9e
Record 8, Spanish
Record 8, Textual support, Spanish
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
Features
Language Portal of Canada
![](/images/sujets-features/portail-portal.jpg)
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
![](/images/sujets-features/Outils-daide-redaction_Promo-web-En-vedette.png)
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
![](/images/sujets-features/lexiques-glossaries.jpg)
Access Translation Bureau glossaries and vocabularies.
- Date Modified: