TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
BALANCE SHEET BOOK [4 records]
Record 1 - internal organization data 2008-12-23
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Financial Accounting
Record 1, Main entry term, English
- adjusted book value
1, record 1, English, adjusted%20book%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- modified book value 1, record 1, English, modified%20book%20value
correct
- adjusted net book value 2, record 1, English, adjusted%20net%20book%20value
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The book value on a company's balance sheet after assets and liabilities are adjusted to market value. 3, record 1, English, - adjusted%20book%20value
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité générale
Record 1, Main entry term, French
- actif net réévalué
1, record 1, French, actif%20net%20r%C3%A9%C3%A9valu%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- actif net ajusté 1, record 1, French, actif%20net%20ajust%C3%A9
correct, masculine noun
- actif net réel 1, record 1, French, actif%20net%20r%C3%A9el
correct, masculine noun
- ANC 1, record 1, French, ANC
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
En évaluation d'entreprises, valeur de l'actif net de l'entreprise, déterminée à partir d'un ajustement de la valeur comptable de ses éléments d'actif et de passif pour qu'elle reflète leur juste valeur de marché. 1, record 1, French, - actif%20net%20r%C3%A9%C3%A9valu%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-07-16
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Financial Institutions
Record 2, Main entry term, English
- total assets
1, record 2, English, total%20assets
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
For a financial institution, the aggregate of the book values of the assets shown on its balance sheet, augmented by the carrying value of certain off-balance-sheet commitments and contingencies and, for some purposes, reduced by intangibles such as goodwill. 2, record 2, English, - total%20assets
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Institutions financières
Record 2, Main entry term, French
- total de l'actif
1, record 2, French, total%20de%20l%27actif
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- actif total 2, record 2, French, actif%20total
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Pour un établissement financier, somme des valeurs comptables des éléments d'actif présentés dans son bilan, augmentée de la valeur de certains engagements hors bilan et de certains actifs éventuels et diminuée de la valeur comptable de certains éléments d'actif incorporels, par exemple le fonds commercial. 3, record 2, French, - total%20de%20l%27actif
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Instituciones financieras
Record 2, Main entry term, Spanish
- activos totales
1, record 2, Spanish, activos%20totales
correct, masculine noun, plural
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2000-09-14
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- total assets
1, record 3, English, total%20assets
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The aggregate of the net book values of the assets shown on a balance sheet. 2, record 3, English, - total%20assets
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- total de l'actif
1, record 3, French, total%20de%20l%27actif
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- actif total 2, record 3, French, actif%20total
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Somme des valeurs comptables des éléments d'actif présentés dans le bilan d'une entité. 1, record 3, French, - total%20de%20l%27actif
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
Record 3, Main entry term, Spanish
- activos totales
1, record 3, Spanish, activos%20totales
correct, masculine noun, plural
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 3, Key term(s)
- activo total
Record 4 - internal organization data 1992-10-28
Record 4, English
Record 4, Subject field(s)
- Finance
Record 4, Main entry term, English
- balance sheet book 1, record 4, English, balance%20sheet%20book
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Finances
Record 4, Main entry term, French
- livre d'inventaire
1, record 4, French, livre%20d%27inventaire
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
document comptable où une fois par an, en fin d'exercice, est reporté le bilan et le compte de pertes et profits. 1, record 4, French, - livre%20d%27inventaire
Record 4, Spanish
Record 4, 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: