TERMIUM Plus®
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BALANCE SHEET EQUATION [1 record]
Record 1 - internal organization data 2006-05-25
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- accounting equation
1, record 1, English, accounting%20equation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting identity 1, record 1, English, accounting%20identity
correct
- balance sheet equation 2, record 1, English, balance%20sheet%20equation
correct
- basic accounting equation 3, record 1, English, basic%20accounting%20equation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The formula expressing the fundamental balance sheet relationships: Assets = Liabilities + Owners, equity. It is the basic equation underlying double entry bookkeeping. 4, record 1, English, - accounting%20equation
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- identité fondamentale
1, record 1, French, identit%C3%A9%20fondamentale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- équation comptable 1, record 1, French, %C3%A9quation%20comptable
correct, feminine noun
- égalité fondamentale 1, record 1, French, %C3%A9galit%C3%A9%20fondamentale
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Relation mathématique sur laquelle se fonde la comptabilité en partie double. 1, record 1, French, - identit%C3%A9%20fondamentale
Record number: 1, Textual support number: 1 OBS
L'identité fondamentale prend souvent la forme de A = CE + CP, l'actif A étant égal à la somme des capitaux empruntés CE et des capitaux propres CP. Elle peut aussi prendre la forme A = P, le passif P représentant alors à la fois les capitaux empruntés et les capitaux propres, c'est-à-dire l'ensemble des ressources mises à la disposition de l'entité pour financer les emplois. 1, record 1, French, - identit%C3%A9%20fondamentale
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- ecuación de contabilidad
1, record 1, Spanish, ecuaci%C3%B3n%20de%20contabilidad
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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