Ref. Termium:
Domaine(s)
  – Financial Accounting
Domaine(s)
  – Comptabilité générale
Domaine(s)
  – Contabilidad general
opening balance
Source CORRECT

beginning balance
Source CORRECT

solde d'ouverture
Source CORRECT, MASC

solde à nouveau
Source CORRECT, MASC

à nouveau Source
CORRECT, MASC

saldo de apertura
Source CORRECT, MASC

DEF – Initial amount in a
balance account or
ledger. Source

EX – Statement of
receipts and
disbursements. A
financial statement
summarizing the cash
receipts and
disbursements for a
stated period, frequently
showing the opening and
closing balances of cash
on hand and in bank.
Source

OBS – Definition
reproduced from the
CAPITAL Business
Dictionary with the
permission of LID
Editorial Empresarial.
Source

DEF – Solde d'un compte
au début d'une période.


Domaine(s)
  – Financial Accounting
  – Government Accounting
Domaine(s)
  – Comptabilité générale
  – Comptabilité publique

entry Source CORRECT,
NOM

accounting entry
Source CORRECT

book entry Source
CORRECT

écriture Source
CORRECT, FÉM

écriture comptable
Source CORRECT, FÉM

inscription comptable
Source CORRECT, FÉM