TERMIUM Plus®

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ANNUAL ACCOUNTS [11 records]

Record 1 2013-02-09

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
OBS

audit annuel des comptes publics : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

Save record 1

Record 2 2012-02-07

English

Subject field(s)
  • Business and Administrative Documents
  • Financial Accounting
  • Finance
CONT

Companies produce annual financial statements at the end of their fiscal year ...

OBS

financial statements: These usually consist of a balance sheet, income statement, cashflow statement, and notes to the financial statements.

French

Domaine(s)
  • Écrits commerciaux et administratifs
  • Comptabilité générale
  • Finances
DEF

États financiers d'une entité établis normalement chaque année, à la date de clôture de l'exercice, et faisant habituellement l'objet d'un audit ou d'un examen (ou examen limité).

CONT

Au Canada et aux États-Unis, les états financiers annuels comprennent le bilan, l'état des résultats, l'état des bénéfices non répartis, l'état des flux de trésorerie et les notes et tableaux explicatifs joints en annexe et considérés comme faisant partie intégrante des états financiers.

Spanish

Campo(s) temático(s)
  • Documentos comerciales y administrativos
  • Contabilidad general
  • Finanzas
Save record 2

Record 3 2007-11-19

English

Subject field(s)
  • Titles of Periodicals
  • Public Administration
OBS

Ottawa, Statistics Canada. 1978-1988.

French

Domaine(s)
  • Titres de périodiques
  • Administration publique

Spanish

Save record 3

Record 4 2007-07-11

English

Subject field(s)
  • Titles of Monographs
  • Finance
OBS

Annual National Accounts produced by all OECD member countries constitute a comprehensive and systematic set of economic information whereas Quarterly National Accounts produced by most of OECD member countries, are available with a short time lag and focus on key economic indicators.

French

Domaine(s)
  • Titres de monographies
  • Finances
OBS

Tous les pays Membres de l'OCDE établissent des comptes nationaux annuels. Ceux-ci regroupent un ensemble complet et standardisé d'informations sur l'économie, notamment des données concernant des agrégats tels que le produit intérieur brut, l'investissement, la consommation des ménages ou le niveau de la dette publique.

Spanish

Save record 4

Record 5 2000-10-19

English

Subject field(s)
  • Titles of Monographs
  • Finance

French

Domaine(s)
  • Titres de monographies
  • Finances

Spanish

Save record 5

Record 6 1999-04-30

English

Subject field(s)
  • Titles of Periodicals
  • Statistics
OBS

Statistics Canada.

French

Domaine(s)
  • Titres de périodiques
  • Statistique
OBS

Statistique Canada.

Spanish

Save record 6

Record 7 1998-11-05

English

Subject field(s)
  • Accounting
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.

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].

French

Domaine(s)
  • Comptabilité
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.

Spanish

Save record 7

Record 8 1998-09-02

English

Subject field(s)
  • Accounting
  • Financial and Budgetary Management

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière

Spanish

Save record 8

Record 9 1997-03-31

English

Subject field(s)
  • Finance

French

Domaine(s)
  • Finances
OBS

Source(s) : La réforme de la poste : un bon investissement.

Spanish

Save record 9

Record 10 1997-01-01

English

Subject field(s)
  • Parliamentary Language
  • Rules of Court

French

Domaine(s)
  • Vocabulaire parlementaire
  • Règles de procédure
OBS

Source : Glossaire des associations parlementaires, Service de traduction des députés, décembre 1984.

Spanish

Save record 10

Record 11 1993-11-26

English

Subject field(s)
  • Titles of Documents and Works
  • Economics
OBS

Statistics Canada publication 13-213.

French

Domaine(s)
  • Titres de documents et d'œuvres
  • Économique
OBS

Publication 13-213 de Statistique Canada.

Spanish

Save record 11

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