TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
BALANCING ITEM [1 record]
Record 1 - internal organization data 2002-09-19
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- National Accounting
Record 1, Main entry term, English
- balancing item
1, record 1, English, balancing%20item
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An entry having the effect of balancing an account. 2, record 1, English, - 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, record 1, English, - balancing%20item
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité nationale
Record 1, Main entry term, French
- élément compensatoire
1, record 1, French, %C3%A9l%C3%A9ment%20compensatoire
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- élément de contrepartie 2, record 1, French, %C3%A9l%C3%A9ment%20de%20contrepartie
masculine noun
- élément correctif 3, record 1, French, %C3%A9l%C3%A9ment%20correctif
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Compense les erreurs et omissions. 4, record 1, French, - %C3%A9l%C3%A9ment%20compensatoire
Record 1, Key term(s)
- erreurs et omissions
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad nacional
Record 1, Main entry term, Spanish
- partida compensatoria
1, record 1, Spanish, partida%20compensatoria
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- partida contrapartida 1, record 1, Spanish, partida%20contrapartida
feminine noun
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: