TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BILAN CLOTURE LIQUIDATION [2 records]
Record 1 - internal organization data 2003-04-10
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Financial Accounting
Record 1, Main entry term, English
- realization account
1, record 1, English, realization%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- winding-up account 2, record 1, English, winding%2Dup%20account
- liquidation account 2, record 1, English, liquidation%20account
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An account sometimes used in the liquidation of an estate or business, in which the proceeds from the sale of the assets are offset against the book values of the assets, thus showing the profit or loss on realization. 1, record 1, English, - realization%20account
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité générale
Record 1, Main entry term, French
- compte de liquidation
1, record 1, French, compte%20de%20liquidation
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- compte de réalisation 1, record 1, French, compte%20de%20r%C3%A9alisation
correct, masculine noun
- bilan de clôture de liquidation 1, record 1, French, bilan%20de%20cl%C3%B4ture%20de%20liquidation
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Compte dans lequel on inscrit, lors de la liquidation d'une succession ou d'une entreprise, le produit de la vente des éléments d'actif et leur valeur comptable de manière à faire ressortir le profit ou la perte résultant de la liquidation. 1, record 1, French, - compte%20de%20liquidation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad general
Record 1, Main entry term, Spanish
- cuenta de liquidación
1, record 1, Spanish, cuenta%20de%20liquidaci%C3%B3n
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- cuenta de realización 1, record 1, Spanish, cuenta%20de%20realizaci%C3%B3n
feminine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-02-11
Record 2, English
Record 2, Subject field(s)
- Finance
- Financial Accounting
Record 2, Main entry term, English
- statement of realization and liquidation
1, record 2, English, statement%20of%20realization%20and%20liquidation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A financial statement drawn up by a trustee or liquidator to account for the winding-up of a business, showing the amounts realized on disposition of the assets and the amounts disbursed to liquidate the liabilities. 2, record 2, English, - statement%20of%20realization%20and%20liquidation
Record 2, French
Record 2, Domaine(s)
- Finances
- Comptabilité générale
Record 2, Main entry term, French
- état de réalisation et de liquidation
1, record 2, French, %C3%A9tat%20de%20r%C3%A9alisation%20et%20de%20liquidation
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- état de liquidation 1, record 2, French, %C3%A9tat%20de%20liquidation
correct, masculine noun
- bilan de clôture de liquidation 1, record 2, French, bilan%20de%20cl%C3%B4ture%20de%20liquidation
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Etat financier dressé par le liquidateur pour rendre compte de la liquidation d'une entreprise et indiquant notamment les sommes reçues lors de la vente des biens de l'entreprise liquidée et les montants versés aux créanciers. 1, record 2, French, - %C3%A9tat%20de%20r%C3%A9alisation%20et%20de%20liquidation
Record 2, Spanish
Record 2, Textual support, Spanish
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