TERMIUM Plus®

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

ETAT DEFICIT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-11-13

English

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

A financial statement summarizing the changes in retained earning for a stated period when the retained earnings account has a debit balance at the end of the period.

OBS

Compare to "statement of retained earnings."

French

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

État financier présentant un sommaire des changements survenus au cours de la période dans les bénéfices non répartis, lorsque le compte Bénéfices non répartis présente un solde débiteur à la date de clôture.

Spanish

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