TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

An entry having the effect of balancing an account.  2, fiche 1, Anglais, - balancing%20item

Record number: 1, Textual support number: 1 CONT

Flows and stocks are recorded on the two sides of the accounts and balance sheets. A balancing item is derived as the difference between the sums of the entries on the two sides of an account or balance sheet. Balancing items have analytical significance of great importance. As a matter of fact, many important variables in the national accounts are calculated as balancing items. e.g. value added.  3, fiche 1, Anglais, - balancing%20item

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 OBS

Compense les erreurs et omissions.  4, fiche 1, Français, - %C3%A9l%C3%A9ment%20compensatoire

Fiche 1,  Justifications,  Espagnol