TERMIUM Plus®
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BALANCE SHEET EQUATION [3 records]
Record 1 - internal organization data 2017-09-07
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Investment
Record 1, Main entry term, English
- capital account
1, record 1, English, capital%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- equity account 2, record 1, English, equity%20account
correct
- owner’s equity account 3, record 1, English, owner%26rsquo%3Bs%20equity%20account
correct
Record 1, Textual support, English
Record number: 1, 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 1, English, - capital%20account
Record number: 1, 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 1, English, - capital%20account
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Investissements et placements
Record 1, Main entry term, French
- compte capital
1, record 1, French, compte%20capital
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- compte de capital 1, record 1, French, compte%20de%20capital
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Compte dans lequel figurent les capitaux investis, le plus souvent en permanence, dans l'entité. 1, record 1, French, - compte%20capital
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Inversiones
Record 1, Main entry term, Spanish
- cuenta de capital
1, record 1, Spanish, cuenta%20de%20capital
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-05-25
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- accounting equation
1, record 2, English, accounting%20equation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accounting identity 1, record 2, English, accounting%20identity
correct
- balance sheet equation 2, record 2, English, balance%20sheet%20equation
correct
- basic accounting equation 3, record 2, English, basic%20accounting%20equation
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The formula expressing the fundamental balance sheet relationships : Assets=Liabilities + Owners, equity. It is the basic equation underlying double entry bookkeeping. 4, record 2, English, - accounting%20equation
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- identité fondamentale
1, record 2, French, identit%C3%A9%20fondamentale
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- équation comptable 1, record 2, French, %C3%A9quation%20comptable
correct, feminine noun
- égalité fondamentale 1, record 2, French, %C3%A9galit%C3%A9%20fondamentale
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Relation mathématique sur laquelle se fonde la comptabilité en partie double. 1, record 2, French, - identit%C3%A9%20fondamentale
Record number: 2, Textual support number: 1 OBS
L'identité fondamentale prend souvent la forme de A = CE + CP, l'actif A étant égal à la somme des capitaux empruntés CE et des capitaux propres CP. Elle peut aussi prendre la forme A = P, le passif P représentant alors à la fois les capitaux empruntés et les capitaux propres, c'est-à-dire l'ensemble des ressources mises à la disposition de l'entité pour financer les emplois. 1, record 2, French, - identit%C3%A9%20fondamentale
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- ecuación de contabilidad
1, record 2, Spanish, ecuaci%C3%B3n%20de%20contabilidad
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-02-20
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Auditing (Accounting)
- Government Accounting
Record 3, Main entry term, English
- liability account
1, record 3, English, liability%20account
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, 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 3, English, - liability%20account
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Vérification (Comptabilité)
- Comptabilité publique
Record 3, Main entry term, French
- compte de passif
1, record 3, French, compte%20de%20passif
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, 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 3, French, - compte%20de%20passif
Record 3, Spanish
Record 3, Textual support, Spanish
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