TERMIUM Plus®
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BALANCE GENERAL [4 records]
Record 1 - internal organization data 2015-12-18
Record 1, English
Record 1, Subject field(s)
- Banking
Record 1, Main entry term, English
- bank capital
1, record 1, English, bank%20capital
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capital of a bank 2, record 1, English, capital%20of%20a%20bank
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The difference between the value of a bank's assets and its liabilities. 1, record 1, English, - bank%20capital
Record number: 1, Textual support number: 1 CONT
The bank capital represents the net worth of the bank or its value to investors. The asset portion of a bank’s capital includes cash, government securities and interest-earning loans like mortgages, letters of credit and inter-bank loans. The liabilities section of a bank's capital includes loan-loss reserves and any debt it owes. 1, record 1, English, - bank%20capital
Record 1, French
Record 1, Domaine(s)
- Banque
Record 1, Main entry term, French
- fonds propres d'une banque
1, record 1, French, fonds%20propres%20d%27une%20banque
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- capital d'une banque 2, record 1, French, capital%20d%27une%20banque
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Le dispositif d'adéquation des fonds propres de Bâle joue un rôle important dans la gestion des risques, car il lie les exigences minimales de fonds propres d'une banque au degré de risque de ses actifs. 1, record 1, French, - fonds%20propres%20d%27une%20banque
Record number: 1, Textual support number: 1 OBS
Ne pas confondre avec les termes «fonds propres bancaires», «capital bancaire» et «fonds propres des banques», qui sont souvent employés pour désigner les fonds propres des banques en général. 3, record 1, French, - fonds%20propres%20d%27une%20banque
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Operaciones bancarias
Record 1, Main entry term, Spanish
- capital bancario
1, record 1, Spanish, capital%20bancario
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
[…] en el sector de valores el capital sirve de colchón principal frente a las pérdidas. Los bancos mantienen tanto provisiones para insolvencias, destinadas a cubrir las pérdidas previsibles, como capital para cubrir las insolvencias imprevistas. Por lo general, el capital bancario representa una proporción más alta del balance que las provisiones para insolvencias. 1, record 1, Spanish, - capital%20bancario
Record 2 - internal organization data 2015-12-03
Record 2, English
Record 2, Subject field(s)
- Atmospheric Physics
- Electromagnetic Radiation
- The Earth (Astronomy)
Record 2, Main entry term, English
- Earth radiation budget
1, record 2, English, Earth%20radiation%20budget
correct
Record 2, Abbreviations, English
- ERB 2, record 2, English, ERB
correct
Record 2, Synonyms, English
- terrestrial radiation balance 3, record 2, English, terrestrial%20radiation%20balance
correct
- terrestrial radiation budget 4, record 2, English, terrestrial%20radiation%20budget
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The balance between incoming energy from the sun and the outgoing longwave (thermal) and reflected shortwave energy from the Earth. 5, record 2, English, - Earth%20radiation%20budget
Record number: 2, Textual support number: 1 CONT
The terrestrial radiation balance is affected by cloud, principally via changes in the albedo. 4, record 2, English, - Earth%20radiation%20budget
Record 2, Key term(s)
- Earth radiation balance
Record 2, French
Record 2, Domaine(s)
- Physique de l'atmosphère
- Rayonnements électromagnétiques
- Terre (Astronomie)
Record 2, Main entry term, French
- bilan radiatif terrestre
1, record 2, French, bilan%20radiatif%20terrestre
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- bilan radiatif de la Terre 2, record 2, French, bilan%20radiatif%20de%20la%20Terre
correct, masculine noun
- bilan du rayonnement terrestre 3, record 2, French, bilan%20du%20rayonnement%20terrestre
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Différence entre l'énergie solaire reçue et l'énergie émise par la Terre. 1, record 2, French, - bilan%20radiatif%20terrestre
Record number: 2, Textual support number: 1 CONT
Le bilan radiatif de la Terre dresse la quantité d'énergie reçue par le système climatique Terre-atmosphère et la quantité d'énergie réémise vers l'espace. Lorsque le bilan est nul, la température moyenne de la planète est stable. 2, record 2, French, - bilan%20radiatif%20terrestre
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Física de la atmósfera
- Radiación electromagnética
- Tierra (Astronomía)
Record 2, Main entry term, Spanish
- balance radiativo de la Tierra
1, record 2, Spanish, balance%20radiativo%20de%20la%20Tierra
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- equilibrio térmico de la Tierra 1, record 2, Spanish, equilibrio%20t%C3%A9rmico%20de%20la%20Tierra
correct, masculine noun
- balance radiativo 1, record 2, Spanish, balance%20radiativo
correct, masculine noun
- balance energético 1, record 2, Spanish, balance%20energ%C3%A9tico
correct, masculine noun
- balance radiactivo 1, record 2, Spanish, balance%20radiactivo
avoid, see observation, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Diferencia entre la radiación solar entrante y la radiación terrestre saliente. 1, record 2, Spanish, - balance%20radiativo%20de%20la%20Tierra
Record number: 2, Textual support number: 1 OBS
balance energético; balance radiativo; equilibrio térmico de la Tierra : La Fundación del Español Urgente(Fundéu BBVA), con el asesoramiento de la Real Academia Española, indica que el giro apropiado para aludir al equilibrio térmico de la Tierra por la radiación que recibe y emite es balance radiativo [también llamado balance energético], y no balance radiactivo, pues este concepto no tiene relación directa con la radiactividad. [...] De modo más general, el Vocabulario científico y técnico de la Real Academia de Ciencias Exactas, Físicas y Naturales(España) explica que radiativo es la ‘cualidad atribuible a la radiación electromagnética’. Por otra parte, radiactivo viene definido en el Diccionario académico como ‘que tiene radiactividad’ y por tanto alude a las radiaciones emitidas por los átomos cuando se desintegran, como ocurre, por ejemplo, con el radio, el uranio y el plutonio. 1, record 2, Spanish, - balance%20radiativo%20de%20la%20Tierra
Record 3 - internal organization data 2012-08-23
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Business and Administrative Documents
Record 3, Main entry term, English
- statement of financial position
1, record 3, English, statement%20of%20financial%20position
correct, see observation
Record 3, Abbreviations, English
Record 3, Synonyms, English
- balance sheet 2, record 3, English, balance%20sheet
correct
- statement of financial condition 3, record 3, English, statement%20of%20financial%20condition
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A formal document in the form of a summary statement, showing assets, liabilities, and owners' equity at a particular moment of time. 4, record 3, English, - statement%20of%20financial%20position
Record number: 3, Textual support number: 1 OBS
statement of financial position: term recommended by the International Accounting Standards Board, September 2007. 5, record 3, English, - statement%20of%20financial%20position
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Écrits commerciaux et administratifs
Record 3, Main entry term, French
- bilan
1, record 3, French, bilan
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- état de la situation financière 2, record 3, French, %C3%A9tat%20de%20la%20situation%20financi%C3%A8re
avoid, anglicism, see observation, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
État financier exposant à une date donnée la situation financière et le patrimoine d'une entité, dans lequel figurent la liste des actifs et des passifs ainsi que la différence qui correspond aux capitaux propres. 2, record 3, French, - bilan
Record number: 3, Textual support number: 1 OBS
Le bilan se présente généralement sous la forme d'un tableau dont la partie gauche est appelée actif (série de biens classés dans un ordre rationnel) et la partie droite passif (les dettes envers les tiers ou capitaux empruntés et les dettes envers les actionnaires, les associés ou l'exploitant, c'est-à-dire les capitaux propres). Le bilan découle d'un inventaire dressé à la clôture et reflète, d'une part, les emplois, c'est-à-dire la façon dont l'entité a utilisé son capital et, d'autre part, les ressources mises à sa disposition. 2, record 3, French, - bilan
Record number: 3, Textual support number: 2 OBS
Les règles comptables qui servent à déterminer la valeur à attribuer aux différents postes du bilan n'ont pas nécessairement pour objet de refléter la valeur économique de l'entité. 2, record 3, French, - bilan
Record number: 3, Textual support number: 3 OBS
Au Canada, sous l'influence de l'anglais «statement of financial position», on emploie parfois l'expression «état de la situation financière» pour désigner le bilan d'une entreprise. Il est préférable d'éviter cette expression. 2, record 3, French, - bilan
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
- Documentos comerciales y administrativos
Record 3, Main entry term, Spanish
- balance general
1, record 3, Spanish, balance%20general
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- balance 2, record 3, Spanish, balance
correct, masculine noun
- balance de situación 3, record 3, Spanish, balance%20de%20situaci%C3%B3n
correct, masculine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Estado de la situación financiera de cualquiera unidad económica, que muestra en un momento determinado el activo, al costo, al costo depreciado, o a otro valor indicado; el pasivo; y el capital neto de dicha unidad económica. 4, record 3, Spanish, - balance%20general
Record number: 3, Textual support number: 1 CONT
La forma tradicional y más usada del balance general(llamado frecuentemente en este caso y en todos los demás en que interviene dicho término simplemente «balance». N. del R.) es la denominada forma de cuenta, que muestra el activo del lado izquierdo y el pasivo y el capital del lado derecho; según la costumbre británica y continental(europea), el orden del activo y del pasivo por lo general se invierten. 4, record 3, Spanish, - balance%20general
Record number: 3, Textual support number: 1 OBS
balance de situación: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 3, Spanish, - balance%20general
Record 3, Key term(s)
- balance situacional
Record 4 - internal organization data 2012-04-24
Record 4, English
Record 4, Subject field(s)
- Financial and Budgetary Management
- Financial Accounting
Record 4, Main entry term, English
- item
1, record 4, English, item
correct, noun
Record 4, Abbreviations, English
Record 4, Synonyms, English
- line item 2, record 4, English, line%20item
correct
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité générale
Record 4, Main entry term, French
- poste
1, record 4, French, poste
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- élément 2, record 4, French, %C3%A9l%C3%A9ment
correct, masculine noun
- rubrique 2, record 4, French, rubrique
correct, feminine noun, Belgium
- item 3, record 4, French, item
avoid, anglicism, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Dans un état financier ou un budget, élément d'information constitué d'un intitulé et du montant correspondant. 2, record 4, French, - poste
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad general
Record 4, Main entry term, Spanish
- partida
1, record 4, Spanish, partida
correct, feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- apunte 2, record 4, Spanish, apunte
correct, masculine noun
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Cada uno de los artículos y cantidades parciales que contiene una cuenta, balance general u otro estado financiero. 3, record 4, Spanish, - partida
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