TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COMPARATIVE BALANCE SHEET [1 record]

Record 1 1999-02-09

English

Subject field(s)
  • Financial Accounting
DEF

Two or more balance sheets of the same organization with different dates, or of two or more organizations with the same date, customarily displayed in parallel columns to facilitate the observation of variances; ...

OBS

comparative balance sheet: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Comptabilité générale
DEF

Présentation des bilans qui permet de comparer facilement les valeurs d'une entreprise en relation avec des périodes différentes ou de deux entreprises en relation à la même période.

OBS

Le tableau qui permet la comparaison de deux bilans est dit bilan différentiel.

OBS

bilan comparé : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Presentación de balances que permite comparar fácilmente los valores de una empresa relativos a períodos distintos o de dos empresas relativos al mismo período.

OBS

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

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