TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ACCOUNT BALANCED [7 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-04-29

English

Subject field(s)
  • Foreign Trade
  • Government Contracts
CONT

... there should be a balanced and integrated approach to trade and environment policies in pursuit of sustainable development, taking into account the economic, environmental and social aspects, as well as the different levels of development of countries, without undermining the open, equitable and non-discriminatory character of the multilateral trading system or creating disguised barriers to trade.

French

Domaine(s)
  • Commerce extérieur
  • Marchés publics
CONT

Avant la suspension du traitement tarifaire préférentiel, les parties doivent d'abord mener des consultations pour faire en sorte que cette disposition ne soit pas utilisée comme un obstacle déguisé au commerce.

Spanish

Save record 1

Record 2 2001-05-30

English

Subject field(s)
  • Taxation
  • Operating Systems (Software)
DEF

Reconciliation account for special business transactions in the sub-ledger which should not be balanced with receivables and payables from goods and services.

French

Domaine(s)
  • Fiscalité
  • Systèmes d'exploitation (Logiciels)
DEF

Compte collectif de biens pour les opérations commerciales spéciales qui ne doivent pas être rapprochées des comptes clients et des comptes fournisseurs (bien et services).

Spanish

Save record 2

Record 3 1999-02-09

English

Subject field(s)
  • Financial Accounting
  • Inventory and Material Management
DEF

Value given to a product unit in stock management taking into account the value when previous units entered and the value at which new units are entering and also taking into account the quantities entering each time. Exit price is always given as the balanced average price at a given time.

OBS

weighted average cost price: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Comptabilité générale
  • Gestion des stocks et du matériel
DEF

Valeur donnée dans la gestion des stocks à une unité de produit, en prenant en compte la valeur à laquelle sont entrées les unités précédentes et la valeur à laquelle entrent les nouvelles, et en prenant en considération les quantités qui sont entrées à cette valeur. Les sorties sont toujours valorisées au prix de revient moyen pondéré qui existe à ce moment-là.

OBS

prix de revient moyen pondéré : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión de existencias y materiales
DEF

Valor que se da en gestión de existencias a una unidad de producto, teniendo en cuenta el valor al que entraron las unidades anteriores y el valor al que entran las nuevas, y considerando las cantidades que entraron a cada valor. Las salidas se dan siempre al precio de coste medio ponderado que hay en ese momento.

OBS

precio de coste medio ponderado; coste medio ponderado: términos y definiciones extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Key term(s)
  • precio de costo medio ponderado
  • costo medio ponderado
Save record 3

Record 4 1998-04-30

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Save record 4

Record 5 1987-02-06

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité

Spanish

Save record 5

Record 6 1985-04-25

English

Subject field(s)
  • Government Accounting
DEF

A single balance sheet which displays the individual balance sheets of each class of funds and the balanced account groups of a governmental unit in separate, adjacent columns. There are no inter-fund eliminations or consolidations in a combined balance sheet for a governmental unit.

French

Domaine(s)
  • Comptabilité publique

Spanish

Save record 6

Record 7 1980-08-08

English

Subject field(s)
  • Corporate Economics
  • Financial Accounting
OBS

On the asset side this is shown under the heading Loans and Investments; it is balanced on the right-hand side by a like sum in the Capital and Surplus account.

French

Domaine(s)
  • Économie de l'entreprise
  • Comptabilité générale

Spanish

Save record 7

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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