TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BALANCE SHEET [4 records]
Record 1 - internal organization data 2012-08-23
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Business and Administrative Documents
Record 1, Main entry term, English
- statement of financial position
1, record 1, English, statement%20of%20financial%20position
correct, see observation
Record 1, Abbreviations, English
Record 1, Synonyms, English
- balance sheet 2, record 1, English, balance%20sheet
correct
- statement of financial condition 3, record 1, English, statement%20of%20financial%20condition
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A formal document in the form of a summary statement, showing assets, liabilities, and owners' equity at a particular moment of time. 4, record 1, English, - statement%20of%20financial%20position
Record number: 1, Textual support number: 1 OBS
statement of financial position: term recommended by the International Accounting Standards Board, September 2007. 5, record 1, English, - statement%20of%20financial%20position
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Écrits commerciaux et administratifs
Record 1, Main entry term, French
- bilan
1, record 1, French, bilan
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- état de la situation financière 2, record 1, French, %C3%A9tat%20de%20la%20situation%20financi%C3%A8re
avoid, anglicism, see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
État financier exposant à une date donnée la situation financière et le patrimoine d'une entité, dans lequel figurent la liste des actifs et des passifs ainsi que la différence qui correspond aux capitaux propres. 2, record 1, French, - bilan
Record number: 1, Textual support number: 1 OBS
Le bilan se présente généralement sous la forme d'un tableau dont la partie gauche est appelée actif (série de biens classés dans un ordre rationnel) et la partie droite passif (les dettes envers les tiers ou capitaux empruntés et les dettes envers les actionnaires, les associés ou l'exploitant, c'est-à-dire les capitaux propres). Le bilan découle d'un inventaire dressé à la clôture et reflète, d'une part, les emplois, c'est-à-dire la façon dont l'entité a utilisé son capital et, d'autre part, les ressources mises à sa disposition. 2, record 1, French, - bilan
Record number: 1, Textual support number: 2 OBS
Les règles comptables qui servent à déterminer la valeur à attribuer aux différents postes du bilan n'ont pas nécessairement pour objet de refléter la valeur économique de l'entité. 2, record 1, French, - bilan
Record number: 1, Textual support number: 3 OBS
Au Canada, sous l'influence de l'anglais «statement of financial position», on emploie parfois l'expression «état de la situation financière» pour désigner le bilan d'une entreprise. Il est préférable d'éviter cette expression. 2, record 1, French, - bilan
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Documentos comerciales y administrativos
Record 1, Main entry term, Spanish
- balance general
1, record 1, Spanish, balance%20general
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- balance 2, record 1, Spanish, balance
correct, masculine noun
- balance de situación 3, record 1, Spanish, balance%20de%20situaci%C3%B3n
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Estado de la situación financiera de cualquiera unidad económica, que muestra en un momento determinado el activo, al costo, al costo depreciado, o a otro valor indicado; el pasivo; y el capital neto de dicha unidad económica. 4, record 1, Spanish, - balance%20general
Record number: 1, Textual support number: 1 CONT
La forma tradicional y más usada del balance general (llamado frecuentemente en este caso y en todos los demás en que interviene dicho término simplemente «balance». N. del R.) es la denominada forma de cuenta, que muestra el activo del lado izquierdo y el pasivo y el capital del lado derecho; según la costumbre británica y continental (europea), el orden del activo y del pasivo por lo general se invierten. 4, record 1, Spanish, - balance%20general
Record number: 1, Textual support number: 1 OBS
balance de situación: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - balance%20general
Record 1, Key term(s)
- balance situacional
Record 2 - internal organization data 2010-10-11
Record 2, English
Record 2, Subject field(s)
- Form Titles (Armed Forces)
Universal entry(ies) Record 2
Record 2, Main entry term, English
- Balance Sheet
1, record 2, English, Balance%20Sheet
correct, Canada
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
CF 1340: Code of a form used by the Canadian Forces. 2, record 2, English, - Balance%20Sheet
Record 2, French
Record 2, Domaine(s)
- Titres de formulaires (Forces armées)
Entrée(s) universelle(s) Record 2
Record 2, Main entry term, French
- Bilan
1, record 2, French, Bilan
correct, masculine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
CF 1340: Code d’un formulaire employé par les Forces canadiennes. 2, record 2, French, - Bilan
Record number: 2, Textual support number: 2 OBS
Liste informatisée des Forces canadiennes. 2, record 2, French, - Bilan
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - external organization data 2009-11-19
Record 3, English
Record 3, Subject field(s)
- Accounting
- Software
- Compartment - Agriculture and Agri-Food Canada
Record 3, Main entry term, English
- balance sheet
1, record 3, English, balance%20sheet
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
balance sheet: term used in Saturn (financial system). 2, record 3, English, - balance%20sheet
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Logiciels
- Tiroir - Agriculture et Agroalimentaire Canada
Record 3, Main entry term, French
- bilan
1, record 3, French, bilan
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
bilan : terme en usage dans Saturne (système financier). 2, record 3, French, - bilan
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2003-02-10
Record 4, English
Record 4, Subject field(s)
- National Accounting
- Public Sector Budgeting
Record 4, Main entry term, English
- balance sheet
1, record 4, English, balance%20sheet
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
In national accounts a balance sheet is drawn up for sectors, the total economy and the rest of the world. For a sector the balance sheet shows the value of all assets - produced, non-produced and financial - and liabilities and the sector's net worth. For the total economy the balance sheet provides as balancing item what is often referred to as national wealth: the sum of non-financial assets and net financial assets with respect to the rest of the world. The balance sheet for the rest of the world, called the external assets and liabilities account, consists entirely of financial assets and liabilities. 1, record 4, English, - balance%20sheet
Record number: 4, Textual support number: 1 OBS
Terminology of the System of National Accounts (SNA), 1993, United Nations. 2, record 4, English, - balance%20sheet
Record 4, French
Record 4, Domaine(s)
- Comptabilité nationale
- Budget des collectivités publiques
Record 4, Main entry term, French
- bilan
1, record 4, French, bilan
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- compte de patrimoine 1, record 4, French, compte%20de%20patrimoine
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Dans les comptes nationaux, un compte de patrimoine est établi pour chaque secteur, pour l'économie totale et pour le reste du monde. Quand il concerne un secteur, le compte de patrimoine fournit la valeur de tous les actifs (produits, non produits et financiers) et de tous les passifs, ainsi que la valeur nette. Au niveau de l'économie totale, le solde du compte de patrimoine renseigne sur ce que l'on appelle souvent le patrimoine national ou la richesse nationale, qui correspond à la somme des actifs non financiers et des créances financières nettes vis-à-vis du reste du monde. Le compte de patrimoine du reste du monde, appelé compte des actifs et passifs extérieurs, comprend uniquement des actifs et des passifs financiers. 1, record 4, French, - bilan
Record number: 4, Textual support number: 1 OBS
Terminologie de Système de comptabilité nationale (SCN), 1993, Nations Unies. 2, record 4, French, - bilan
Record 4, Spanish
Record 4, Textual support, Spanish
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