TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ANNUAL ACCOUNTS [2 records]
Record 1 - internal organization data 2012-02-07
Record 1, English
Record 1, Subject field(s)
- Business and Administrative Documents
- Financial Accounting
- Finance
Record 1, Main entry term, English
- annual financial statements
1, record 1, English, annual%20financial%20statements
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- annual accounts 2, record 1, English, annual%20accounts
correct, plural, Great Britain
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Companies produce annual financial statements at the end of their fiscal year ... 3, record 1, English, - annual%20financial%20statements
Record number: 1, Textual support number: 1 OBS
financial statements: These usually consist of a balance sheet, income statement, cashflow statement, and notes to the financial statements. 3, record 1, English, - annual%20financial%20statements
Record 1, French
Record 1, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité générale
- Finances
Record 1, Main entry term, French
- états financiers annuels
1, record 1, French, %C3%A9tats%20financiers%20annuels
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptes annuels 2, record 1, French, comptes%20annuels
correct, masculine noun, plural, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
États financiers d'une entité établis normalement chaque année, à la date de clôture de l'exercice, et faisant habituellement l'objet d'un audit ou d'un examen (ou examen limité). 2, record 1, French, - %C3%A9tats%20financiers%20annuels
Record number: 1, Textual support number: 1 CONT
Au Canada et aux États-Unis, les états financiers annuels comprennent le bilan, l'état des résultats, l'état des bénéfices non répartis, l'état des flux de trésorerie et les notes et tableaux explicatifs joints en annexe et considérés comme faisant partie intégrante des états financiers. 2, record 1, French, - %C3%A9tats%20financiers%20annuels
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Documentos comerciales y administrativos
- Contabilidad general
- Finanzas
Record 1, Main entry term, Spanish
- cuentas anuales
1, record 1, Spanish, cuentas%20anuales
correct, feminine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-11-05
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- annual accounts
1, record 2, English, annual%20accounts
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- final accounts 2, record 2, English, final%20accounts
correct, plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The set of accounts comprising the balance sheet as at a specified date, together with the profit and loss or other revenue account relating to the year which ended on the date of the balance sheet, and related notes which, in the case of companies, include the directors' report. Consolidated or group accounts are included if applicable. 2, record 2, English, - annual%20accounts
Record number: 2, Textual support number: 2 DEF
The statements drawn up at the end of a financial period. These are the Trading, Profit and Loss Accounts, which will show the gross and net profit and the appropriation of the profit or in the case of a club or a non-profit-making organisation, the income and expenditure, which will show either a deficit or surplus for the period involved. A balance sheet which shows the capital, liabilities, fixed and current assets. Finally, a statement of the sources and application of funds is normally produced. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995]. 3, record 2, English, - annual%20accounts
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- comptes de clôture
1, record 2, French, comptes%20de%20cl%C3%B4ture
correct, proposal, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Clôture des comptes. Clore les comptes consiste à déterminer pour l'ensemble de l'exercice le total du débit, le total du crédit et en tirer le solde. 2, record 2, French, - comptes%20de%20cl%C3%B4ture
Record 2, Spanish
Record 2, Textual support, Spanish
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