TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BALANCE INICIAL [3 records]
Record 1 - internal organization data 2010-08-10
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- opening balance sheet
1, record 1, English, opening%20balance%20sheet
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[A] balance sheet made ... on commencing business in order to show the contributions of the company partners. 2, record 1, English, - opening%20balance%20sheet
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- bilan initial
1, record 1, French, bilan%20initial
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- bilan d'ouverture 2, record 1, French, bilan%20d%27ouverture
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Bilan établi par une entité nouvellement constituée avant qu'elle n'entreprenne son exploitation. 1, record 1, French, - bilan%20initial
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- balance inicial
1, record 1, Spanish, balance%20inicial
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 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. 1, record 1, Spanish, - balance%20inicial
Record number: 1, Textual support number: 1 OBS
balance inicial : término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - balance%20inicial
Record 2 - internal organization data 2008-08-08
Record 2, English
Record 2, Subject field(s)
- Taxation
Record 2, Main entry term, English
- tax on capital
1, record 2, English, tax%20on%20capital
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- wealth tax 2, record 2, English, wealth%20tax
correct
- tax on wealth 3, record 2, English, tax%20on%20wealth
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A tax that is levied upon what a person owns, rather than what he receives as income. 4, record 2, English, - tax%20on%20capital
Record number: 2, Textual support number: 1 OBS
Estate and gift taxes and succession duties are forms of wealth tax. 4, record 2, English, - tax%20on%20capital
Record 2, French
Record 2, Domaine(s)
- Fiscalité
Record 2, Main entry term, French
- impôt sur la fortune
1, record 2, French, imp%C3%B4t%20sur%20la%20fortune
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- impôt sur le capital 2, record 2, French, imp%C3%B4t%20sur%20le%20capital
correct, masculine noun
- impôt de solidarité sur la fortune 3, record 2, French, imp%C3%B4t%20de%20solidarit%C3%A9%20sur%20la%20fortune
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Impôt prélevé, dans certains pays, sur la fortune ou certains éléments de la fortune. 2, record 2, French, - imp%C3%B4t%20sur%20la%20fortune
Record number: 2, Textual support number: 1 CONT
Rien de plus révélateur de l'ambiguïté du socialisme français que le débat en son sein concernant l'I.S.F., (impôt de solidarité sur la fortune). 5, record 2, French, - imp%C3%B4t%20sur%20la%20fortune
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
Record 2, Main entry term, Spanish
- impuesto sobre el patrimonio
1, record 2, Spanish, impuesto%20sobre%20el%20patrimonio
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- impuesto sobre la riqueza 2, record 2, Spanish, impuesto%20sobre%20la%20riqueza
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Impuesto que grava el patrimonio a partir de cierto límite, independientemente de la renta que produce. Sirve además para facilitar el control del impuesto sobre la renta, al actuar como balance inicial y final del ejercicio y considerarse renta todo aumento no justificado del patrimonio. 2, record 2, Spanish, - impuesto%20sobre%20el%20patrimonio
Record number: 2, Textual support number: 1 CONT
El impuesto sobre el patrimonio [...] sirve para controlar la evolución de las rentas individuales. 3, record 2, Spanish, - impuesto%20sobre%20el%20patrimonio
Record number: 2, Textual support number: 1 OBS
impuesto sobre el patrimonio; impuesto sobre la riqueza: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - impuesto%20sobre%20el%20patrimonio
Record 3 - internal organization data 2003-04-16
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- opening balance
1, record 3, English, opening%20balance
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- beginning balance 2, record 3, English, beginning%20balance
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Initial amount in a balance account or ledger. 3, record 3, English, - opening%20balance
Record number: 3, Textual support number: 1 CONT
Statement of receipts and disbursements. A financial statement summarizing the cash receipts and disbursements for a stated period, frequently showing the opening and closing balances of cash on hand and in bank. 4, record 3, English, - opening%20balance
Record number: 3, Textual support number: 1 OBS
opening balance: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 3, English, - opening%20balance
Record number: 3, Textual support number: 1 PHR
Anticipated opening balance. 6, record 3, English, - opening%20balance
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- solde d'ouverture
1, record 3, French, solde%20d%27ouverture
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- solde à nouveau 2, record 3, French, solde%20%C3%A0%20nouveau
correct, masculine noun
- à nouveau 2, record 3, French, %C3%A0%20nouveau
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Solde d'un compte au début d'une période. 2, record 3, French, - solde%20d%27ouverture
Record number: 3, Textual support number: 1 CONT
Ligne de compte. Dans la comptabilité en partie double, ensemble des soldes de clôture d'un compte de gestion, qui doivent être identiquement repris comme soldes d'ouverture du compte de la gestion suivante. 3, record 3, French, - solde%20d%27ouverture
Record number: 3, Textual support number: 1 OBS
solde d'ouverture : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 4, record 3, French, - solde%20d%27ouverture
Record number: 3, Textual support number: 1 PHR
Solde d'ouverture anticipé. 5, record 3, French, - solde%20d%27ouverture
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
Record 3, Main entry term, Spanish
- saldo de apertura
1, record 3, Spanish, saldo%20de%20apertura
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Saldo inicial de una cuenta contable de balance del Libro Mayor. 1, record 3, Spanish, - saldo%20de%20apertura
Record number: 3, Textual support number: 1 OBS
saldo de apertura: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 3, Spanish, - saldo%20de%20apertura
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