TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

... when an entity changes an accounting policy, it must disclose the amount of the adjustment to each financial statement line item affected for the current period.  3, record 1, English, - financial%20statement%20line%20item

Record number: 1, Textual support number: 1 OBS

A single line item or individual element of a financial statement(balance sheet or income statement), representing a class of transactions, account balance, or other disclosure, e. g., accounts receivable, or interest expense.  2, record 1, English, - financial%20statement%20line%20item

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

[...] lorsqu'une entité modifie une méthode comptable, elle doit fournir le montant de l'ajustement apporté à chaque poste des états financiers qui est touché pour la période considérée.  2, record 1, French, - poste%20des%20%C3%A9tats%20financiers

Record number: 1, Textual support number: 1 OBS

Poste unique ou élément individuel des états financiers (bilan ou état des résultats) représentant une catégorie d'opérations, le solde d'un compte ou d'autres informations à fournir (p. ex. créances ou intérêts débiteurs).  3, record 1, French, - poste%20des%20%C3%A9tats%20financiers

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The boundary on a glacier between the ablation area [below] and accumulation area [above].  5, record 2, English, - equilibrium%20line%20of%20glacier

Record number: 2, Textual support number: 1 CONT

... accumulation and ablation don’t occur equally over the whole surface of the glacier. Ablation dominates the snout of the glacier, where the climate is warmer and iceberg calving can happen. Accumulation therefore dominates the upper part of the glacier, where temperature is low and precipitation is suitable for snowfall ... So a glacier can be divided into two areas, an accumulation zone and an ablation zone. The line separating the two is called the equilibrium line ...  6, record 2, English, - equilibrium%20line%20of%20glacier

Record number: 2, Textual support number: 1 OBS

No net mass is gained or lost at this location. In the absence of superimposed ice, this line is equal to the snow line at the end of the mass balance year.  5, record 2, English, - equilibrium%20line%20of%20glacier

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

[...] ligne qui sépare la zone supérieure du glacier où l'accumulation domine dans le bilan de la zone d'ablation qui voit au contraire disparaître plus de glace qu'il ne s'en forme.  5, record 2, French, - ligne%20d%27%C3%A9quilibre%20glaciaire

Record number: 2, Textual support number: 1 CONT

La limite entre ces deux zones [accumulation et ablation] est dénommée ligne d'équilibre d'un glacier. Le bilan de masse annuel est nul (autant d'accumulation que de fonte). L'altitude de la ligne d'équilibre varie évidemment d'une année à l'autre (parfois de plusieurs centaines de mètres) notamment en fonction de deux paramètres climatiques : a) La quantité de chutes de neige totale tombée au cours de l'année, en particulier durant la saison hivernale, détermine l'accumulation. b) Les températures estivales régissent la fonte (ablation) durant la belle saison.  6, record 2, French, - ligne%20d%27%C3%A9quilibre%20glaciaire

Record number: 2, Textual support number: 1 OBS

[La] ligne d'équilibre [...] n'existe donc que pour les glaciers soumis à de la fonte.  7, record 2, French, - ligne%20d%27%C3%A9quilibre%20glaciaire

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Línea o zona de un glaciar en la que la ablación anual equilibra la acumulación anual.  2, record 2, Spanish, - l%C3%ADnea%20de%20equilibrio%20de%20un%20glaciar

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The point at which the chord line of an airfoil section intersects the line of action of the combined or resultant aerodynamic forces on the airfoil, and about which the air pressures balance.  4, record 3, English, - pressure%20centre

Record number: 3, Textual support number: 1 OBS

centre of pressure: term officially approved by the International Civil Aviation Organization (ICAO).  5, record 3, English, - pressure%20centre

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

[...] point où s'exerce la portance sur l'intrados d'une surface portante [...]  3, record 3, French, - centre%20de%20pouss%C3%A9e

Record number: 3, Textual support number: 1 OBS

centre de poussée : terme uniformisé par l'Organisation de l'aviation civile internationale (OACI) et par le Comité d'uniformisation de la terminologie aéronautique (CUTA) - Opérations aériennes.  4, record 3, French, - centre%20de%20pouss%C3%A9e

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

[...] punto en el cual la cuerda del perfil intercepta la línea de acción de la resultante de las fuerzas aerodinámicas y alrededor del cual las presiones se equilibran.  3, record 3, Spanish, - centro%20de%20presi%C3%B3n

Record number: 3, Textual support number: 1 OBS

centro de presión: término aceptado oficialmente por la Organización de Aviación Civil Internacional (OACI).  4, record 3, Spanish, - centro%20de%20presi%C3%B3n

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A line item on a balance sheet.  2, record 4, English, - total%20equity

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

KNEEl JUMP. In this event, the contestant sits on the floor at a given line and must have his/her feet flat on the floor with the bottoms up. From this position, he/she then jumps as far forward as possible, lands on his/her feet, and maintains balance. The contestant is allowed to swing his/her arms back and forth to gain momentum for the leap forward. The practicality of this event comes from the quickness and balance one has to have while being on the moving ice during break up.  4, record 5, English, - kneel%20jump

Record number: 5, Textual support number: 2 CONT

Ten traditional athletic events are now included in these competitions, among them, cross-country running with a pole, lasso and harpoon throwing, traditional triple jump, open-air snow wrestling, kneeling jump, Yup’ik high-kick, and others. There are events for all ages and both sexes.  5, record 5, English, - kneel%20jump

Record number: 5, Textual support number: 3 CONT

Knee jump has athletes propel themselves forward from a kneeling position to a controlled and balanced position landing on their feet. The farthest distance wins!  6, record 5, English, - kneel%20jump

Record number: 5, Textual support number: 1 OBS

Arctic Sports (Fort McMurray Composite High School, indoors.) The Governor General will attend the kneel jump competition.  7, record 5, English, - kneel%20jump

Record number: 5, Textual support number: 2 OBS

Traditional Inuit Games.  8, record 5, English, - kneel%20jump

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Pour le jeu du «saut groupé, les athlètes se propulsent vers l'avant à partir d'une position accroupie. Ils doivent effectuer une réception sur leur deux pieds, en équilibre et de manière contrôlée. Le concurrent qui saute le plus loin remporte la partie.  4, record 5, French, - saut%20group%C3%A9

Record number: 5, Textual support number: 2 CONT

Épreuves sportives inuites (Fort McMurray Composite High School, épreuves en salle.) La Gouverneure générale assistera à l'épreuve du «saut groupé».  5, record 5, French, - saut%20group%C3%A9

Record number: 5, Textual support number: 3 CONT

Départ à genoux. Celui qui saute le plus loin sans perdre l'équilibre est celui qui l'emporte au jeu du départ à genoux. À l'origine, ce jeu avait pour objet de préparer les chasseurs à pouvoir se déplacer rapidement s'ils se retrouvaient à genoux sur la banquise en train de se briser et qu'il leur fallait sauter par-dessus une étendue d'eau pour atteindre un endroit sûr.  6, record 5, French, - saut%20group%C3%A9

Record number: 5, Textual support number: 1 OBS

Jeux [inuits] traditionnels.  7, record 5, French, - saut%20group%C3%A9

Record 5,  Textual support,  Spanish

Record 7,  Textual support,  English

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

circuit de compensation : terme uniformisé par le Comité de terminologie française du Conseil de doctrine et de tactique de l'Armée de terre.  2, record 7, French, - circuit%20de%20compensation

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

The degree of electrical similarity of the two conductors of a transmission line.  1, record 8, English, - line%20balance

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Grado de semejanza eléctrica de los dos conductores de una línea de transmisión.  1, record 8, Spanish, - equilibrio%20de%20l%C3%ADnea

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

New value obtained when a fractional number of communications lines is adjusted to an integer. The line utilization factor is adjusted to balance the load on all times.  1, record 9, English, - adjusted%20line%20utilization%20factor

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Expression for the bottom line figure on a bank's balance sheet : the sum of assets or liabilities, plus equity capital.  2, record 10, English, - footing

Record number: 10, Textual support number: 1 CONT

Footings of account balances.  3, record 10, English, - footing

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 CONT

Totalisation des soldes des comptes.  3, record 10, French, - addition

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

Undue increase of direct and participatory democracy criticized by technophobic elites.  1, record 11, English, - hyperdemocracy

Record number: 11, Textual support number: 1 CONT

Voters are more discerning than the critics of hyperdemocracy. Technology's new challenge ideally at least, is to re-empower voters and revitalize democracy through more direct popular representation. Pitfalls do abound. The same technology able to identify and link citizens and political institutions will also necessarily facilitate nationwide identification systems and increased governmental surveillance. This will undoubtedly prompt a second neo-Orwellian howl to accompany an elitist shudder over entrusting the people-the booboisie as a 21st century cybermob. But overall, the favorable balance that should result is compelling. Here are five critical circumstances and developments that we should all monitor carefully in the future : putting politics on line, creating virtual Washington, expanding individual voting, creating national referendums, and increasing choice of parties.  1, record 11, English, - hyperdemocracy

Record 11,  Textual support,  French

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

Method of scheduling and displaying the progress of manufacturing or project work, comparing planned and actual progress at particular points in time.  3, record 12, English, - line%20of%20balance%20technique

Record number: 12, Textual support number: 1 CONT

The line of balance(LOB) technique is a charting technique for monitoring assembly line progress. The four inputs which are required for an LOB chart are(1) the production plan, showing the key-milestone events of the production process;(2) the cumulative schedule of time to reach each milestone;(3) the production progress, recorded on a vertical Gantt bar chart; and(4) the line of balance, which is a stairstep line obtained by calculating the cumulative number of units which must be completed to meet the schedule for each milestone.  2, record 12, English, - line%20of%20balance%20technique

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Au sens économique, équilibre signifie l'obtention de résultats acceptables.  1, record 12, French, - technique%20de%20la%20ligne%20d%27%C3%A9quilibre

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

The rate of change with altitude of net balance of a glacier, measured in the vicinity of the equilibrium line. High values indicate vigorous transfer of excess accumulation to lower altitudes; low values indicate minimal or sluggish transfer. Usually measured in millimeters per meter. The term was introduced by Meier in 1961.  2, record 13, English, - activity%20index

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Taux de variation du bilan spécifique d'un glacier avec l'altitude, au voisinage de la ligne d'équilibre.  3, record 13, French, - %C3%A9nergie%20de%20glaciation

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 DEF

The change in ablation with altitude on a glacier, usually expressed as millimeters of water equivalent per meter of altitude.  1, record 14, English, - ablation%20gradient

Record number: 14, Textual support number: 1 OBS

Also used incorrectly to specify change of net balance with altitude up to the equilibrium line.  1, record 14, English, - ablation%20gradient

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Nous savons qu'il existe une assez bonne corrélation entre l'ablation et la température de l'air [...]. Mais la température de l'air décroît d'environ 0,5 par 100 m d'altitude. On peut donc calculer un ordre de grandeur de la variation maximum de l'ablation avec l'altitude [...] soit 100 cm/m.  1, record 14, French, - variation%20de%20l%27ablation%20avec%20l%27altitude

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

"The line of balance technique differs from gantt and bar charts in its layout and its primary area of application".  1, record 15, English, - line%20of%20balance%20chart

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

"Le graphique à la ligne de progression servait dans les cas de production de masse, à la chaîne".  1, record 15, French, - graphique%20%C3%A0%20ligne%20de%20progression

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Downhill ski terms.  1, record 16, English, - balance%20line

Record number: 16, Textual support number: 2 OBS

(of ski).  1, record 16, English, - balance%20line

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Termes de ski alpin.  1, record 16, French, - ligne%20d%27%C3%A9quilibre

Record number: 16, Textual support number: 2 OBS

(du ski).  1, record 16, French, - ligne%20d%27%C3%A9quilibre

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 CONT

Reconciliation of value of asset holdings shall be carried out at the regional level, once a month between DAMIS and RAMS. The material control and financial officer will agree to a starting balance of the Value of Assets Holdings. Henceforth, holdings should be reconciled first by a monthly grand total of additions to line objects, then by individual transactions, where necessary.  1, record 17, English, - value%20of%20assets%20holdings

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Renseignements fournis par les Services à l'utilisateur SGCR (Système de gestion comptable des ressources), Ministère de l'Expansion industrielle régionale.  1, record 17, French, - valeur%20de%20l%27actif%20retenu

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 CONT

... the rider places enough weight in the stirrups so that the line of center of gravity of his body will coincide with that of the horse. The ability to maintain a correct distribution of weight largely depends on the balance.  1, record 18, English, - distribution%20of%20weight

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

L'écuyer doit reporter son poids dans les étriers. Une translation de poids est nécessaire pour maintenir l'équilibre.  1, record 18, French, - translation%20de%20poids

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

The purpose of a heating system is to make up the difference between the temperature resulting from internal heat gain minus losses to the exterior and the desired indoor temperature of the dwelling.... Figure 1. 14 illustrates the relationship between internal heat gain and external heat loss and the effect of this energy balance on the demand for alternative sources of heat... In the first diagram... line A crosses line B at a temperature below the ambient indoor temperature at which the external heat energy gains just equal the losses from conduction, infiltration and exfiltration. This is the crossover temperature.  1, record 19, English, - crossover%20temperature

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 OBS

Recent advances in ion implantation, neutron doping, fine line geometry photolithography and process control mean that gain balance of the pnp and npn components of the GTO(...) can now be achieved in the production with good yields instead of just in the development laboratory.  1, record 20, English, - neutron%20doping

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 OBS

Avec les progrès récemment accomplis dans un certain nombre de techniques: implantation ionique, dopage neutronique, techniques de photolithogravure fine et commande de processus, il est possible maintenant de réaliser en production - et non plus seulement en laboratoire - l'équilibre de gain des "composants" pnp et npn du GTO (...)  1, record 20, French, - dopage%20neutronique

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

terme d'usage obligatoire au Bureau des Traductions.  2, record 21, French, - conduite%20d%27%C3%A9quilibrage%20du%20liquide

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 OBS

R. Aupy le 30 septembre 1965  1, record 22, French, - courbe%20d%27%C3%A9quilibre

Record 22,  Textual support,  Spanish