TERMIUM Plus®

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

DEFICIENCY ACCOUNT [2 records]

Record 1 1996-11-12

English

Subject field(s)
  • Accounting
DEF

A statement of an insolvent debtor that accounts for the excess of liabilities over the estimated realizable value of assets.

French

Domaine(s)
  • Comptabilité
DEF

Rapport établi en vue d'expliquer l'excédent du passif sur la valeur de réalisation estimative des éléments d'actif d'un débiteur insolvable.

Spanish

Save record 1

Record 2 1986-06-02

English

Subject field(s)
  • Accounting
DEF

The ledger account showing the deficiency of assets upon realization and liquidation.

French

Domaine(s)
  • Comptabilité
DEF

Compte du grand livre où après la liquidation figure l'excédent du passif sur l'actif.

Spanish

Save record 2

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