TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
présentation en liste [2 records]
Record 1 - internal organization data 2004-11-23
Record 1, English
Record 1, Subject field(s)
- Accounting
- Business and Administrative Documents
Record 1, Main entry term, English
- report form
1, record 1, English, report%20form
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- report form of balance sheet 2, record 1, English, report%20form%20of%20balance%20sheet
correct
- narrative form of balance sheet 2, record 1, English, narrative%20form%20of%20balance%20sheet
correct
- narrative form 2, record 1, English, narrative%20form
correct
- statement form of balance sheet 2, record 1, English, statement%20form%20of%20balance%20sheet
correct
- statement form 2, record 1, English, statement%20form
correct
- vertical form of balance sheet 2, record 1, English, vertical%20form%20of%20balance%20sheet
correct, Great Britain
- vertical form 2, record 1, English, vertical%20form
correct, Great Britain
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
This form of balance sheet typically shows assets minus liabilities as one total. Then, below that it shows the components of owners' equity summing to the same total. Often, the top section shows current assets less current liabilities before noncurrent assets less noncurrent liabilities. 3, record 1, English, - report%20form
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Écrits commerciaux et administratifs
Record 1, Main entry term, French
- présentation verticale
1, record 1, French, pr%C3%A9sentation%20verticale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- présentation verticale du bilan 1, record 1, French, pr%C3%A9sentation%20verticale%20du%20bilan
correct, feminine noun
- présentation en liste 1, record 1, French, pr%C3%A9sentation%20en%20liste
correct, feminine noun
- présentation en liste du bilan 1, record 1, French, pr%C3%A9sentation%20en%20liste%20du%20bilan
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Schéma de présentation du bilan sur une seule colonne, dans lequel le total de l'actif figurant dans la partie supérieure est égal au total du passif et des capitaux propres inscrits immédiatement au-dessous de l'actif. 1, record 1, French, - pr%C3%A9sentation%20verticale
Record number: 1, Textual support number: 1 OBS
Parfois aussi le passif est déduit de l'actif afin de faire ressortir la différence qui représente les capitaux propres. 1, record 1, French, - pr%C3%A9sentation%20verticale
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Documentos comerciales y administrativos
Record 1, Main entry term, Spanish
- forma de informe
1, record 1, Spanish, forma%20de%20informe
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-10-15
Record 2, English
Record 2, Subject field(s)
- Accounting
- Business and Administrative Documents
Record 2, Main entry term, English
- report form
1, record 2, English, report%20form
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- report form of statement 2, record 2, English, report%20form%20of%20statement
correct
- report format 3, record 2, English, report%20format
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A form of balance sheet presentation in which assets are listed at the top, followed by liabilities and owners' equity. 4, record 2, English, - report%20form
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Écrits commerciaux et administratifs
Record 2, Main entry term, French
- présentation en liste
1, record 2, French, pr%C3%A9sentation%20en%20liste
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Schéma de présentation d'un état financier (ou compte) dans lequel les postes sont présentés sous forme de liste ordonnée. Ainsi, dans le cas de l'état des résultats (ou compte de résultat), l'information se lit de haut en bas en commençant par le chiffre d'affaires et en terminant par le résultat net. Les produits et les charges y sont regroupés et classés par catégorie. 1, record 2, French, - pr%C3%A9sentation%20en%20liste
Record 2, Spanish
Record 2, Textual support, Spanish
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