TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

SHOW SURPLUS [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-11-05

English

Subject field(s)
  • Accounting
DEF

The set of accounts comprising the balance sheet as at a specified date, together with the profit and loss or other revenue account relating to the year which ended on the date of the balance sheet, and related notes which, in the case of companies, include the directors’ report. Consolidated or group accounts are included if applicable.

DEF

The statements drawn up at the end of a financial period. These are the Trading, Profit and Loss Accounts, which will show the gross and net profit and the appropriation of the profit or in the case of a club or a non-profit-making organisation, the income and expenditure, which will show either a deficit or surplus for the period involved. A balance sheet which shows the capital, liabilities, fixed and current assets. Finally, a statement of the sources and application of funds is normally produced. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].

French

Domaine(s)
  • Comptabilité
OBS

Clôture des comptes. Clore les comptes consiste à déterminer pour l'ensemble de l'exercice le total du débit, le total du crédit et en tirer le solde.

Spanish

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Record 2 1994-05-12

English

Subject field(s)
  • Ceramics (Industries)
DEF

... a method of decoration where lines are scored in a cheeseboard clay surface and filled with thick coloured slip. When the slip is dry, the surplus is scraped away to show clean lines.

French

Domaine(s)
  • Céramique (Industries)
CONT

En céramique, l'incrustation est le procédé par lequel on creuse dans la terre encore molle des cavités que l'on emplit de terre d'une autre couleur.

Spanish

Save record 2

Record 3 1987-06-15

English

Subject field(s)
  • Accounting
OBS

It is more informative to create a new account called Surplus-or sometimes Earned Surplus or Earnings Retained in the Business-to show how much of the increase in "book value" or Net Worth has resulted from accumulated undistributed earnings plowed back through the years.

French

Domaine(s)
  • Comptabilité

Spanish

Save record 3

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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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