TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

HORIZONTAL FORM [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-08-22

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
DEF

The usual style followed in the presentation of a balance sheet -- assets on the left and liabilities and capital, or equities, on the right, with equal totals ...

Key term(s)
  • account form of balance sheet
  • account format

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
DEF

Schéma de présentation du bilan, inspiré de la forme du compte, consistant à juxtaposer, sur deux colonnes, la liste des actifs du côté gauche, et la liste des passifs et capitaux propres du côté droit.

Key term(s)
  • présentation en compte du bilan
  • présentation en tableau du bilan
  • présentation horizontale du bilan

Spanish

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