TERMIUM Plus®

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

statement of charge and discharge [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1996-10-23

English

Subject field(s)
  • Financial Accounting
DEF

A financial statement drawn up by an executor or administrator to account for receipts and dispositions of cash and/or other assets in an estate or trust, distinguishing between capital and income.

French

Domaine(s)
  • Comptabilité générale
DEF

État financier (ou tableau) portant à la fois sur le capital et sur les revenus, d'une succession, dressé par l'exécuteur testamentaire pour rendre compte de la gestion d'une succession et, le cas échéant, de la façon dont les biens qui en font partie ont été distribués.

Key term(s)
  • reddition de comptes

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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