TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CLOSING BALANCE [2 records]
Record 1 - internal organization data 2015-12-09
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Banking
- Financial Institutions
Record 1, Main entry term, English
- closing balance
1, record 1, English, closing%20balance
correct, standardized
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The balance of entries posted to the account at the close of the statement period. 1, record 1, English, - closing%20balance
Record number: 1, Textual support number: 1 OBS
closing balance: term and definition standardized by the International Organization for Standardization (ISO) in 1993. 2, record 1, English, - closing%20balance
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Banque
- Institutions financières
Record 1, Main entry term, French
- solde à nouveau
1, record 1, French, solde%20%C3%A0%20nouveau
correct, masculine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Solde des écritures passées sur un compte à la date de clôture d'un extrait de compte. 1, record 1, French, - solde%20%C3%A0%20nouveau
Record number: 1, Textual support number: 1 OBS
solde à nouveau : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993. 2, record 1, French, - solde%20%C3%A0%20nouveau
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-02-09
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Government Accounting
Record 2, Main entry term, English
- closing balance
1, record 2, English, closing%20balance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- ending balance 2, record 2, English, ending%20balance
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Final amount obtained after compensating the different entries in a debit and credit account at the end of an accounting period. 3, record 2, English, - closing%20balance
Record number: 2, Textual support number: 1 CONT
Write-offs and recoveries, that are charged or credited to the allowance account during an accounting period, are reflected as a charge or credit for loan impairment in the income statement at the end of the period when the ending balance in the allowance account is established. [Office of the Superintendent of Financial Institutions]. 4, record 2, English, - closing%20balance
Record number: 2, Textual support number: 1 OBS
Compare to "opening balance". 5, record 2, English, - closing%20balance
Record number: 2, Textual support number: 2 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 6, record 2, English, - closing%20balance
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 2, Main entry term, French
- solde de clôture
1, record 2, French, solde%20de%20cl%C3%B4ture
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- solde de fermeture 2, record 2, French, solde%20de%20fermeture
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Solde d'un compte à la fin d'une période. 3, record 2, French, - solde%20de%20cl%C3%B4ture
Record number: 2, Textual support number: 2 DEF
Solde ou chiffre final obtenu comme compensation des différents postes du crédit et du débit d'un compte au moment de la clôture d'un exercice comptable. 4, record 2, French, - solde%20de%20cl%C3%B4ture
Record number: 2, Textual support number: 1 OBS
solde de clôture : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 5, record 2, French, - solde%20de%20cl%C3%B4ture
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Contabilidad pública
Record 2, Main entry term, Spanish
- saldo de cierre
1, record 2, Spanish, saldo%20de%20cierre
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Saldo o cifra final obtenida como compensación de las diferentes partidas del Debe y del Haber de una cuenta al finalizar un período contable. 1, record 2, Spanish, - saldo%20de%20cierre
Record number: 2, Textual support number: 1 OBS
saldo de cierre: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 2, Spanish, - saldo%20de%20cierre
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