TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FINANCIAL POSITION FORM [1 record]
Record 1 - internal organization data 1999-02-16
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- financial position form of balance sheet
1, record 1, English, financial%20position%20form%20of%20balance%20sheet
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- financial position form 2, record 1, English, financial%20position%20form
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A form where current liabilities are deducted from current assets to show working capital, to which is added either long-term assets or long-term assets less long-term liabilities; the aggregate in the first case is equal to long-term liabilities plus shareholders' equity and in the second place to shareholders' equity. 3, record 1, English, - financial%20position%20form%20of%20balance%20sheet
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- présentation axée sur le fonds de roulement
1, record 1, French, pr%C3%A9sentation%20ax%C3%A9e%20sur%20le%20fonds%20de%20roulement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- présentation du bilan axée sur le fonds de roulement 1, record 1, French, pr%C3%A9sentation%20du%20bilan%20ax%C3%A9e%20sur%20le%20fonds%20de%20roulement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Schéma de présentation du bilan qui consiste: 1) à déterminer le fonds de roulement en déduisant le passif à court terme de l'actif à court terme; 2) à ajouter l'actif à long terme au fonds de roulement, et 3) à retrancher du total obtenu le passif à long terme afin de trouver l'actif net qui doit lui-même correspondre aux capitaux propres. 1, record 1, French, - pr%C3%A9sentation%20ax%C3%A9e%20sur%20le%20fonds%20de%20roulement
Record number: 1, Textual support number: 1 OBS
Parfois, dans ce schéma de présentation, le total du fonds de roulement et de l'actif à long terme est comparé avec le total du passif à long terme et des capitaux propres. 1, record 1, French, - pr%C3%A9sentation%20ax%C3%A9e%20sur%20le%20fonds%20de%20roulement
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: