TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

BALANCE SALES [16 records]

Record 1 2026-01-08

English

Subject field(s)
  • Currency and Foreign Exchange
  • Foreign Trade
CONT

It is up to head office, through its foreign exchange trading desk or department, to balance the foreign exchange position. If a bank finds itself an over-all seller of foreign exchange, after netting out all the foreign exchange sales and purchases of its branches across the country, head office will undertake to buy foreign exchange to offset the depletion of its foreign exchange holdings.

French

Domaine(s)
  • Politique monétaire et marché des changes
  • Commerce extérieur
DEF

Solde net de toutes les opérations au comptant et à terme effectuées par une entité sur une monnaie étrangère [...]

OBS

Une position de change, même si elle est de courte durée, fait courir à l'entité un risque de change.

Spanish

Campo(s) temático(s)
  • Política monetaria y mercado de cambios
  • Comercio exterior
DEF

Saldo neto de todas las operaciones al contado y en fecha futura realizadas en divisas.

OBS

La posición puede estar en crédito, en débito o en equilibrio.

Save record 1

Record 2 2024-04-16

English

Subject field(s)
  • Government Contracts
  • Public Sector Budgeting
CONT

The World Health Organization(WHO) has reported that 80% of vaccine sales come from just five large multinational corporations, formed as a result of mergers and acquisitions in recent decades. It said :"Many of the individual vaccine markets are monopolies or oligopolies, either by product or presentation. "In this market environment, the balance between supply and demand needs to be closely monitored, leading the WHO to advocate for "constant management and communication between market actors" to guarantee sufficient supply of vaccines. Without an open procurement process, it's extremely difficult for the government and public to know if the procurement in these tight market conditions is being managed in their best interests as effectively as possible.

French

Domaine(s)
  • Marchés publics
  • Budget des collectivités publiques

Spanish

Save record 2

Record 3 2011-12-19

English

Subject field(s)
  • Economic Conditions and Forecasting
  • Phraseology
OBS

Terms coined by economist Nuala Beck for a model of economic growth characterized by abundant, cheap semiconductors or microchips which act as catalysts to unprecedented levels of growth.

OBS

technology economy : ERA : 1981 on. KEY FACTOR : cheap chips(microchips). FOUR ENGINES : computers and semiconductors; health and medical; com and tel; Instrumentation. INFRASTRUCTURE : telecommunications satellites; fiber optics; LANs and WANs; radio frequencies. LEADING ECONOMIC INDICATORS : computer production, electronic components production, instrumentation sales, high tech trade balance, knowledge intensive employment growth, and medical starts

Key term(s)
  • technology economy

French

Domaine(s)
  • Prévisions et conjonctures économiques
  • Phraséologie

Spanish

Save record 3

Record 4 2010-08-10

English

Subject field(s)
  • Accounting
DEF

A file of source documents serving as a subsidiary ledger.

OBS

The aggregate of amounts shown on the individual documents equals the control account balance, e. g., a file of unpaid sales invoices serving as an accounts receivable ledger.

French

Domaine(s)
  • Comptabilité
DEF

Fichier dans lequel on enregistre chacune des factures non encore réglées.

OBS

Le total des montants figurant sur ces factures doit correspondre au solde du compte collectif correspondant, soit Clients ou Fournisseurs selon le cas.

Spanish

Save record 4

Record 5 2010-04-16

English

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

Average number of days during which suppliers finance a company, calculated by dividing the balance of supplier's accounts by net sales and multiplying by 365 days.

OBS

average payment period: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Phraséologie
DEF

Période moyenne qui s'écoule avant que l'entreprise ou l'organisme ne règle ses comptes fournisseurs.

OBS

Cette période correspond au nombre de jours que l'on obtient en multipliant le solde moyen des comptes fournisseurs par 365, puis en divisant le produit obtenu par le chiffre des achats de l'exercice.

OBS

période moyenne de paiement : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Fraseología
DEF

Número de días que por término medio financian los proveedores a una empresa. Se calcula dividiendo el saldo de la cuenta de proveedores entre la cifra de ventas neta, y multiplicando por 365 días. Si el valor añadido es muy alto, a veces se usa la cifra de ventas a precio de coste, aunque no es lo habitual ya que se prefiere comparar con el período medio de cobro y de maduración.

OBS

periódo medio de pago; PMP: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 5

Record 6 2006-10-05

English

Subject field(s)
  • Financial Accounting
DEF

The account to which is charged periodically, usually with an offsetting credit to a reserve or allowance for bad debts, the estimated loss from uncollectible accounts based, for example, on a percentage of(credit) sales for the period, a percentage of outstanding accounts at the end of the period, or a review of the individual accounts : in each case, any balance remaining in the reserve from past periods being taken into consideration.

French

Domaine(s)
  • Comptabilité générale
DEF

Compte de charges dans lequel on enregistre les montants estimatifs de créances irrécouvrables à imputer à l'exercice au cours duquel les produits correspondants sont constatés ou dès qu'apparaît une perte probable.

OBS

La contrepartie de la charge estimative est portée au crédit du compte Provision pour créances douteuses.

OBS

En Belgique, comme les créances douteuses ne peuvent faire l'objet de provisions, on parle de «réduction de valeur sur créances».

OBS

créances douteuses; créances estimées irrécouvrables : termes habituellement utilisés au pluriel.

Key term(s)
  • créances irrécouvrables
  • créance irrécouvrable
  • créance douteuse
  • créance estimée irrécouvrable

Spanish

Save record 6

Record 7 2006-10-05

English

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

A financial statement in which the components are expressed as a percentage of a specific item included in the statement; in the case of the balance sheet, the total assets and the total liabilities and owners’ equities respectively and, in the case of the income statement, the net sales.

French

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

Tableau ou état dont les postes sont exprimés en pourcentage d'un des éléments qui en font partie, par exemple le total de l'actif ou le total du passif et des capitaux propres dans le cas du bilan, ou le chiffre d'affaires dans le cas de l'état des résultats (ou compte de résultat).

Spanish

Save record 7

Record 8 2003-02-07

English

Subject field(s)
  • National and International Economics
  • National Accounting
DEF

Part of the balance of payments that includes exchange of merchandise, purchase and sales of services and private transfer of funds(remittance of emigrants, ect).

OBS

balance of payments on current account: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Économie nationale et internationale
  • Comptabilité nationale
DEF

Partie de la balance de paiements qui comprend l'échange de marchandises, l'achat-vente de services et les virements privés (remises des émigrés, etc.)

CONT

[...] la balance des paiements courants rassemble le compte de biens et services et le compte de transferts unilatéraux (essentiellement vers divers organismes internationaux.).

OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Economía nacional e internacional
  • Contabilidad nacional
DEF

Parte de la balanza de pagos que incluye el intercambio de mercancías, compraventa de servicios y transferencias privadas (remesas de emigrantes, etcétera).

OBS

balanza de pagos por cuenta corriente: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 8

Record 9 1999-02-09

English

Subject field(s)
  • Currency and Foreign Exchange
DEF

Net balance of term sales in transactions with delayed delivery in currency, stocks, securities, or commodities markets. An individual has a short position in a good when he thinks that its price will fall in the future and he therefore sells today at a high price with future delivery in mind.

CONT

In foreign exchange operations, short positions arise when the amount of a given currency sold is greater than the amount purchased.

OBS

Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Politique monétaire et marché des changes
DEF

Position de change nette d'une entité dont les ventes de devises ont dépassé les achats.

OBS

On parle également de position courte dans le cas d'une position de taux d'intérêt d'un établissement de crédit dont le montant nominal des emprunts est supérieur aux prêts pour une même échéance et dans une même monnaie.

Spanish

Campo(s) temático(s)
  • Política monetaria y mercado de cambios
DEF

Saldo neto de venta a plazo en transacciones con entrega aplazada en los mercados de divisas, valores o materias primas. Una persona tiene una posición corta en un bien cuando piensa que su precio va a bajar en el futuro. Vende hoy a precio alto para entrega futura.

OBS

posición corta: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 9

Record 10 1994-05-12

English

Subject field(s)
  • Footwear and Shoe Repair
CONT

Job Title : Orthopaedic Footwear Salesperson. Job description : The individual will be required to handle sales, reconcile a daily cash balance, fittings, adjustments to fittings, etc. the individual has to be trained in all aspects of the orthopaedic footwear business including specialized fittings...

OBS

The following fittings (of any material except asbestos or metal) which may be worn inside the footwear: removable in-soles, hose protectors (of rubber, rubberised fabric, etc.) and removable interior heel cushions.

French

Domaine(s)
  • Chaussures et cordonnerie
OBS

Les articles amovibles ci-après, qui se glissent à l'intérieur de la chaussure, en toutes matières (à l'exception du métal et de l'amiante) : semelles intérieures, protège-bas (se plaçant entre le talon du pied et la chaussure, afin de réduire le frottement); talonnettes ou coussinets (généralement en caoutchouc mousse et qui n'occupent que l'endroit où repose le talon du pied).

Spanish

Save record 10

Record 11 1994-05-12

English

Subject field(s)
  • Footwear and Shoe Repair
CONT

Job title : Orthopaedic Footwear Salesperson. Job description : The individual will be required to handle sales, reconcile a daily cash balance, fittings, adjustments to fittings, etc. the individual has to be trained in all aspects of the orthopaedic footwear business including specialized fittings...

OBS

Fittings which may be worn inside the footwear: removable in-sole, hose protectors and removable interior heel cushions.

French

Domaine(s)
  • Chaussures et cordonnerie
OBS

Les articles amovibles ci-après, qui se glissent à l'intérieur de la chaussure, en toutes matières (à l'exception du métal et de l'amiante) : semelles intérieures, protège-bas (se plaçant entre le talon du pied et la chaussure, afin de réduire le frottement); talonnettes ou coussinets (généralement en caoutchouc mousse et qui n'occupent que l'endroit où repose le talon du pied).

Spanish

Save record 11

Record 12 1992-08-13

English

Subject field(s)
  • Pricing (Rail Transport)

French

Domaine(s)
  • Tarification (Transport par rail)
OBS

T-121-1, mai 1972.

Spanish

Save record 12

Record 13 1991-10-31

English

Subject field(s)
  • Stock Exchange
  • Investment
CONT

Each day the Clearing Centre's computer produces a clearing balance statement for each member. This summarizes the total values of all purchases, sales, fails and put ons.

French

Domaine(s)
  • Bourse
  • Investissements et placements
CONT

Tous les jours, l'ordinateur du centre de compensation produit un «relevé de solde de compensation» pour chaque membre. Ce relevé récapitule la valeur totale de tous les achats, ventes, défauts et réinscriptions.

Spanish

Save record 13

Record 14 1991-08-26

English

Subject field(s)
  • Management Control
CONT

A variable may either give status or operating information(also called "level" or "rate" variables, respectively). A status variable defines a condition as of a given point in time, such as a cash balance of $17, 000 at the end of the year. An operating variable defines a rate of activity during a given time period, such as sales of $73, 000 during the month of April. A financial balance sheet typifies status or level variables, and an income statement illustrates operating or rate variables.

French

Domaine(s)
  • Contrôle de gestion

Spanish

Save record 14

Record 15 1991-08-26

English

Subject field(s)
  • Management Control
CONT

A variable nag either give status or operating information(also called "level" or "rate" variables, respectively). A status variable defines a condition as of a given point in time, such as a cash balance of $17, 000 at the end of the year. An operating variable defines a rate of activity during a given time period, such as sales of $73, 000 during the month or April. A financial balance sheet typifies status or level variables, and an income statement illustrates operating or rate variables.

French

Domaine(s)
  • Contrôle de gestion

Spanish

Save record 15

Record 16 1983-05-19

English

Subject field(s)
  • Stock Exchange
DEF

The difference between offsetting sales and purchases. If a trader who has sold 1, 500 shares of stock turns around and buys 2, 500 shares of the same stock, he is said to have bought 1, 000 shares on balance.

French

Domaine(s)
  • Bourse

Spanish

Save record 16

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: