TERMIUM Plus®

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ANALYSE POURCENTAGES [1 record]

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Alphabetical list of terms

Record 1 2006-10-26

English

Subject field(s)
  • Accounting
CONT

Techniques such as ratio analysis, percentage analysis, and comparison to industry data make it possible to identify significant relationships in a company's financial data.

French

Domaine(s)
  • Comptabilité
DEF

Analyse des états financiers au moyen de pourcentages, faite en vue de dégager les tendances et les relations existant entre différents postes ou éléments de ces états.

OBS

Par exemple, dans une analyse horizontale, on attribue l'indice de référence 100 à chacun des postes des états financiers de la période la plus éloignée, et on fixe l'indice de chacun des postes des états financiers des périodes subséquentes selon la valeur relative de ce poste par rapport à celle du poste correspondant de la période de référence.

Spanish

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