TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SELON METHODE EXERCICE [1 record]
Record 1 - internal organization data 2010-10-13
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Phraseology
Record 1, Main entry term, English
- on an accrual basis
1, record 1, English, on%20an%20accrual%20basis
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
accrual basis (of accounting) The method of recording transactions by which revenues and expenses are reflected in the determination of results for the period in which they are considered to have been earned and incurred, respectively, whether or not such transactions have been settled finally by the receipt or payment of cash or its equivalent. 2, record 1, English, - on%20an%20accrual%20basis
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Phraséologie
Record 1, Main entry term, French
- fondé sur une comptabilité d'exercice 1, record 1, French, fond%C3%A9%20sur%20une%20comptabilit%C3%A9%20d%27exercice
Record 1, Abbreviations, French
Record 1, Synonyms, French
- selon la comptabilité d'exercice 2, record 1, French, selon%20la%20comptabilit%C3%A9%20d%27exercice
- selon le système de l'exercice 3, record 1, French, selon%20le%20syst%C3%A8me%20de%20l%27exercice
- selon une comptabilité d'exercice 4, record 1, French, selon%20une%20comptabilit%C3%A9%20d%27exercice
- selon le système de l'abonnement 5, record 1, French, selon%20le%20syst%C3%A8me%20de%20l%27abonnement
- selon la méthode de l'exercice 6, record 1, French, selon%20la%20m%C3%A9thode%20de%20l%27exercice
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les experts-comptables continuent à penser qu'une information sur les résultats d'exploitation ou le bénéfice d'une entreprise qui est fondée sur une comptabilité d'exercice constitue une meilleure indication des possibilités actuelles et futures de l'entreprise de générer des rentrées de fonds qu'une information qui se limite à présenter les effets financiers des encaissements et des décaissements. 1, record 1, French, - fond%C3%A9%20sur%20une%20comptabilit%C3%A9%20d%27exercice
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Fraseología
Record 1, Main entry term, Spanish
- con base acumulativa
1, record 1, Spanish, con%20base%20acumulativa
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- con base de acumulación 1, record 1, Spanish, con%20base%20de%20acumulaci%C3%B3n
correct, feminine noun
Record 1, Textual support, Spanish
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