TERMIUM Plus®

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

ENDING BALANCE [1 record]

Record 1 1999-02-09

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

Final amount obtained after compensating the different entries in a debit and credit account at the end of an accounting period.

CONT

Write-offs and recoveries, that are charged or credited to the allowance account during an accounting period, are reflected as a charge or credit for loan impairment in the income statement at the end of the period when the ending balance in the allowance account is established. [Office of the Superintendent of Financial Institutions].

OBS

Compare to "opening balance".

OBS

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

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Solde d'un compte à la fin d'une période.

DEF

Solde ou chiffre final obtenu comme compensation des différents postes du crédit et du débit d'un compte au moment de la clôture d'un exercice comptable.

OBS

solde de clôture : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Contabilidad pública
DEF

Saldo o cifra final obtenida como compensación de las diferentes partidas del Debe y del Haber de una cuenta al finalizar un período contable.

OBS

saldo de cierre: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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