TERMIUM Plus®

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

STATEMENT FORM BALANCE SHEET [1 record]

Record 1 2004-11-23

English

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

This form of balance sheet typically shows assets minus liabilities as one total. Then, below that it shows the components of owners' equity summing to the same total. Often, the top section shows current assets less current liabilities before noncurrent assets less noncurrent liabilities.

French

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

Schéma de présentation du bilan sur une seule colonne, dans lequel le total de l'actif figurant dans la partie supérieure est égal au total du passif et des capitaux propres inscrits immédiatement au-dessous de l'actif.

OBS

Parfois aussi le passif est déduit de l'actif afin de faire ressortir la différence qui représente les capitaux propres.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Documentos comerciales y administrativos
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