TERMIUM Plus®

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

COMMON-SIZE STATEMENT [1 record]

Record 1 2006-10-05

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

A financial statement in which the components are expressed as a percentage of a specific item included in the statement; in the case of the balance sheet, the total assets and the total liabilities and owners' equities respectively and, in the case of the income statement, the net sales.

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Tableau ou état dont les postes sont exprimés en pourcentage d'un des éléments qui en font partie, par exemple le total de l'actif ou le total du passif et des capitaux propres dans le cas du bilan, ou le chiffre d'affaires dans le cas de l'état des résultats (ou compte de résultat).

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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