TERMIUM Plus®

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

OPENING BALANCE SHEET [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-10

English

Subject field(s)
  • Financial Accounting
DEF

[A] balance sheet made ... on commencing business in order to show the contributions of the company partners.

French

Domaine(s)
  • Comptabilité générale
DEF

Bilan établi par une entité nouvellement constituée avant qu'elle n'entreprenne son exploitation.

Spanish

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

Balance que se realiza al principio de cada ejercicio social y también al empezar la actividad social para mostrar las aportaciones de los socios.

OBS

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

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Record 2 2003-02-10

English

Subject field(s)
  • National Accounting
  • Public Sector Budgeting
CONT

The opening balance sheet records the value of assets and liabilities held by units at the start of the accounting period. These items are categorised on the basis of the classification of assets and liabilities. They are valued at prices current at the start of the accounting period. The difference between assets and liabilities - the balancing item in the account - is the net worth at the start of the accounting period.

OBS

Terminology of the System of National Accounts (SNA), 1993, United Nations.

French

Domaine(s)
  • Comptabilité nationale
  • Budget des collectivités publiques
CONT

Le compte de patrimoine d'ouverture enregistre la valeur des actifs et des passifs présents dans le patrimoine des unités en début d'exercice. Les actifs et les passifs font l'objet d'une nomenclature spécifique. Ils sont valorisés aux prix du début de l'exercice. La différence entre les actifs et les passifs, qui constitue le solde du compte, est la valeur nette d'ouverture.

OBS

Terminologie du Système de comptabilité nationale (SCN), 1993, Nations Unies.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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