TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FINAL ACCOUNTS [2 records]
Record 1 - internal organization data 1998-11-05
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- annual accounts
1, record 1, English, annual%20accounts
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- final accounts 2, record 1, English, final%20accounts
correct, plural
Record 1, Textual support, English
Record number: 1, 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 1, English, - annual%20accounts
Record number: 1, 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 1, English, - annual%20accounts
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- comptes de clôture
1, record 1, French, comptes%20de%20cl%C3%B4ture
correct, proposal, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, 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 1, French, - comptes%20de%20cl%C3%B4ture
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-01-01
Record 2, English
Record 2, Subject field(s)
- Finance
- Accounting
Record 2, Main entry term, English
- final account of the liquidator 1, record 2, English, final%20account%20of%20the%20liquidator
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, Key term(s)
- final accounts of the liquidator
- final account
- final accounts
Record 2, French
Record 2, Domaine(s)
- Finances
- Comptabilité
Record 2, Main entry term, French
- compte définitif du liquidateur
1, record 2, French, compte%20d%C3%A9finitif%20du%20liquidateur
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source(s) : c.48, s. 341(1)(a). 1, record 2, French, - compte%20d%C3%A9finitif%20du%20liquidateur
Record 2, Key term(s)
- comptes définitifs du liquidateur
- compte définitif
- comptes définitifs
Record 2, Spanish
Record 2, Textual support, Spanish
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