TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

A balance sheet or other financial statement accompanied by and related to a report of a public accountant.  1, record 1, English, - certified%20financial%20statement

Record number: 1, Textual support number: 1 OBS

According to the Department of Finance, the term "certified" can be used in a general sense and means that the financial statement has been examined to ensure accuracy.  2, record 1, English, - certified%20financial%20statement

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

This form of balance sheet typically shows assets minus liabilities as one total. Then, below that it shows the components of owners’ equity summing to the same total. Often, the top section shows current assets less current liabilities before noncurrent assets less noncurrent liabilities.  3, record 2, English, - report%20form

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Schéma de présentation du bilan sur une seule colonne, dans lequel le total de l'actif figurant dans la partie supérieure est égal au total du passif et des capitaux propres inscrits immédiatement au-dessous de l'actif.  1, record 2, French, - pr%C3%A9sentation%20verticale

Record number: 2, Textual support number: 1 OBS

Parfois aussi le passif est déduit de l'actif afin de faire ressortir la différence qui représente les capitaux propres.  1, record 2, French, - pr%C3%A9sentation%20verticale

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

The set of accounts comprising the balance sheet as at a specified date, together with the profit and loss or other revenue account relating to the year which ended on the date of the balance sheet, and related notes which, in the case of companies, include the directors’ report. Consolidated or group accounts are included if applicable.  2, record 3, English, - annual%20accounts

Record number: 3, Textual support number: 2 DEF

The statements drawn up at the end of a financial period. These are the Trading, Profit and Loss Accounts, which will show the gross and net profit and the appropriation of the profit or in the case of a club or a non-profit-making organisation, the income and expenditure, which will show either a deficit or surplus for the period involved. A balance sheet which shows the capital, liabilities, fixed and current assets. Finally, a statement of the sources and application of funds is normally produced. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, record 3, English, - annual%20accounts

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 OBS

Clôture des comptes. Clore les comptes consiste à déterminer pour l'ensemble de l'exercice le total du débit, le total du crédit et en tirer le solde.  2, record 3, French, - comptes%20de%20cl%C3%B4ture

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

General Ledger : Collection and control of the financial data(cash and accrual) attributed to appropriations and the Supply Revolving Fund in the Supply and Services program to produce a Corporate Balance Sheet and a Revenue and Expenditure Statement which are also used to report to Public Accounts.  1, record 5, English, - revenue%20and%20expenditure%20statement

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish