TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
SIDE EQUATION [11 records]
Record 1 - internal organization data 2025-04-22
Record 1, English
Record 1, Subject field(s)
- Accounting
- Restaurant Industry
Record 1, Main entry term, English
- food cost
1, record 1, English, food%20cost
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Food cost is simply how much you pay for the ingredient or product that you purchase.... Pricing is the other side of the equation where you take that initial food cost and determine what the ultimate set markup price will be for your menus or services. 2, record 1, English, - food%20cost
Record 1, Key term(s)
- SUSTAGRIDUR2025
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Restauration
Record 1, Main entry term, French
- coût des aliments
1, record 1, French, co%C3%BBt%20des%20aliments
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût alimentaire 2, record 1, French, co%C3%BBt%20alimentaire
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Mais il existe une alternative, basée sur une connaissance claire de vos coûts alimentaires et sur une formule efficace pour les gérer[,] car réaliser des plats délicieux ne suffit pas. Pour que votre activité soit rentable, vous devez aussi savoir combien cela vous coûte de les préparer. 2, record 1, French, - co%C3%BBt%20des%20aliments
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-09-07
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Investment
Record 2, Main entry term, English
- capital account
1, record 2, English, capital%20account
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- equity account 2, record 2, English, equity%20account
correct
- owner's equity account 3, record 2, English, owner%27s%20equity%20account
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An account for part or all of the owners’ equity, often limited to that portion of the owners’ equity that is deemed to be permanent. 4, record 2, English, - capital%20account
Record number: 2, Textual support number: 1 CONT
Owner's equity is shown... on the right side of the accounting equation and on the right side of the balance sheet. Therefore, the owner's equity account increases on the credit side... and decreases on the debit side. 3, record 2, English, - capital%20account
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Investissements et placements
Record 2, Main entry term, French
- compte capital
1, record 2, French, compte%20capital
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- compte de capital 1, record 2, French, compte%20de%20capital
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Compte dans lequel figurent les capitaux investis, le plus souvent en permanence, dans l'entité. 1, record 2, French, - compte%20capital
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Inversiones
Record 2, Main entry term, Spanish
- cuenta de capital
1, record 2, Spanish, cuenta%20de%20capital
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2016-11-17
Record 3, English
Record 3, Subject field(s)
- Mathematics
Record 3, Main entry term, English
- left side 1, record 3, English, left%20side
Record 3, Abbreviations, English
Record 3, Synonyms, English
- left-hand side 2, record 3, English, left%2Dhand%20side
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Each equation is written with the unknowns x, y, z, w in that order on the left side and the constant term on the right side. 1, record 3, English, - left%20side
Record 3, French
Record 3, Domaine(s)
- Mathématiques
Record 3, Main entry term, French
- premier membre
1, record 3, French, premier%20membre
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Partie de l'équation située à gauche du signe «égale». 1, record 3, French, - premier%20membre
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2016-02-25
Record 4, English
Record 4, Subject field(s)
- Mathematics
Record 4, Main entry term, English
- transposition 1, record 4, English, transposition
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The act of transposing terms from one side of an equation to the other. 1, record 4, English, - transposition
Record 4, French
Record 4, Domaine(s)
- Mathématiques
Record 4, Main entry term, French
- transposition
1, record 4, French, transposition
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Matemáticas
Record 4, Main entry term, Spanish
- transposición
1, record 4, Spanish, transposici%C3%B3n
correct, feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Operación consistente en hacer pasar un término de un miembro a otro de la ecuación o de la desigualdad. 1, record 4, Spanish, - transposici%C3%B3n
Record 5 - internal organization data 2011-02-11
Record 5, English
Record 5, Subject field(s)
- Analytical Chemistry
Record 5, Main entry term, English
- Esin and Markov coefficient
1, record 5, English, Esin%20and%20Markov%20coefficient
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The left-hand side of one of the various cross-differential relationships that can be obtained from the Gibbs adsorption equation, when only one chemical potential μ is considered as variable... 1, record 5, English, - Esin%20and%20Markov%20coefficient
Record 5, French
Record 5, Domaine(s)
- Chimie analytique
Record 5, Main entry term, French
- coefficient d'Esin et de Markov
1, record 5, French, coefficient%20d%27Esin%20et%20de%20Markov
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
[...] partie qui se trouve à gauche de diverses relations différentielles croisées qu'on peut obtenir à partir de l'équation d'adsorption de Gibbs quand on considère seulement le potentiel chimique μ comme variable [...] 1, record 5, French, - coefficient%20d%27Esin%20et%20de%20Markov
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2010-06-09
Record 6, English
Record 6, Subject field(s)
- Financial and Budgetary Management
- Amalgamation and Partnerships (Finance)
Record 6, Main entry term, English
- acquisition equation
1, record 6, English, acquisition%20equation
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- purchase equation 1, record 6, English, purchase%20equation
correct
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
An equation reflecting a business combination, in which the net assets brought into the combination represent one side of the equation and the consideration given represents the other side. 2, record 6, English, - acquisition%20equation
Record 6, French
Record 6, Domaine(s)
- Gestion budgétaire et financière
- Fusion, absorption et coparticipation (Finances)
Record 6, Main entry term, French
- équation de regroupement
1, record 6, French, %C3%A9quation%20de%20regroupement
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Équation illustrant un regroupement d'entreprises, dont le premier membre représente les éléments de l'actif net acquis et le second, la contrepartie donnée par l'acquéreur. 1, record 6, French, - %C3%A9quation%20de%20regroupement
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2006-09-27
Record 7, English
Record 7, Subject field(s)
- Accounting
Record 7, Main entry term, English
- asset account
1, record 7, English, asset%20account
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
The left-hand side of the equation, the assets only, is known as the debit side of the equation, and the right-hand side, the liabilities and equity, is known as the credit side of the equation. If an Asset account is debited, the balance in that account will be increased; if credited, the balance will be decreased. 2, record 7, English, - asset%20account
Record 7, French
Record 7, Domaine(s)
- Comptabilité
Record 7, Main entry term, French
- compte d'actif
1, record 7, French, compte%20d%27actif
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Compte de bilan dans lequel sont enregistrées au débit les augmentations d'actif et, au crédit, les diminutions d'actif. 2, record 7, French, - compte%20d%27actif
Record 7, Spanish
Record 7, Campo(s) temático(s)
- Contabilidad
Record 7, Main entry term, Spanish
- cuenta de activo
1, record 7, Spanish, cuenta%20de%20activo
correct, feminine noun
Record 7, Abbreviations, Spanish
Record 7, Synonyms, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1999-05-19
Record 8, English
Record 8, Subject field(s)
- Mathematics
Record 8, Main entry term, English
- transpose
1, record 8, English, transpose
correct, verb
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 DEF
To move a term from one side of an algebraic equation to the other side, reversing its sign to maintain equality. 2, record 8, English, - transpose
Record 8, French
Record 8, Domaine(s)
- Mathématiques
Record 8, Main entry term, French
- transposer
1, record 8, French, transposer
correct
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Faire passer un terme d'un membre dans un autre. 2, record 8, French, - transposer
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1997-02-20
Record 9, English
Record 9, Subject field(s)
- Financial Accounting
- Auditing (Accounting)
- Government Accounting
Record 9, Main entry term, English
- liability account
1, record 9, English, liability%20account
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
liabilities are shown... on the right side of the accounting equation and the right side of the balance sheet. Therefore a liability account increases on the credit side... and decreases on the debit side 2, record 9, English, - liability%20account
Record 9, French
Record 9, Domaine(s)
- Comptabilité générale
- Vérification (Comptabilité)
- Comptabilité publique
Record 9, Main entry term, French
- compte de passif
1, record 9, French, compte%20de%20passif
correct, masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Compte ayant un solde créditeur dans lequel sont enregistrées au crédit les dettes d'une entité et au débit les sommes versées pour les régler. 2, record 9, French, - compte%20de%20passif
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1990-05-18
Record 10, English
Record 10, Subject field(s)
- Surveying
- Mathematical Geography
- Algebra
Record 10, Main entry term, English
- side of an equation 1, record 10, English, side%20of%20an%20equation
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 OBS
each equation is written with the unknowns x, y, z, w in that order on the left side and the constant term on the right side. [AYRMA 58 144] 1, record 10, English, - side%20of%20an%20equation
Record 10, French
Record 10, Domaine(s)
- Arpentage
- Géographie mathématique
- Algèbre
Record 10, Main entry term, French
- membre d'une équation
1, record 10, French, membre%20d%27une%20%C3%A9quation
masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
- membre 2, record 10, French, membre
masculine noun
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Il faut distinguer a) premier membre: la partie de l'équation située à gauche du signe égale; b) le deuxième membre: la partie de l'équation située à la droite du signe égale. 1, record 10, French, - membre%20d%27une%20%C3%A9quation
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 1987-02-24
Record 11, English
Record 11, Subject field(s)
- Calculating Procedures (Mathematics)
Record 11, Main entry term, English
- side condition
1, record 11, English, side%20condition
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
In the first equation, we assume constant returns to scale and estimate the labour coefficient from first-order side conditions that have the wage rate set equal to the NRP. 1, record 11, English, - side%20condition
Record 11, French
Record 11, Domaine(s)
- Procédés de calcul (Mathématiques)
Record 11, Main entry term, French
- condition latérale
1, record 11, French, condition%20lat%C3%A9rale
feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
- condition supplémentaire 1, record 11, French, condition%20suppl%C3%A9mentaire
feminine noun
Record 11, Textual support, French
Record 11, Spanish
Record 11, 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:


