TERMIUM Plus®

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

TIRER BALANCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-10-05

English

Subject field(s)
  • Accounting
DEF

To determine that the totals of the debit and credit balances in books of account kept by double entry are equal or that the total of the balances of the accounts in a subsidiary ledger is in agreement with the balance of the control account.

French

Domaine(s)
  • Comptabilité
DEF

Dans une comptabilité en partie double, s'assurer que le total des débits est égal au total des crédits ou que le total des soldes des comptes individuels d'un grand livre auxiliaire est égal au solde du compte collectif correspondant.

Key term(s)
  • tirer la balance
  • dresser le bilan
  • établir la balance

Spanish

Campo(s) temático(s)
  • Contabilidad
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