TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 DEF

The set of accounts comprising the balance sheet as at a specified date, together with the profit and loss or other revenue account relating to the year which ended on the date of the balance sheet, and related notes which, in the case of companies, include the directors’ report. Consolidated or group accounts are included if applicable.  2, fiche 1, Anglais, - annual%20accounts

Record number: 1, Textual support number: 2 DEF

The statements drawn up at the end of a financial period. These are the Trading, Profit and Loss Accounts, which will show the gross and net profit and the appropriation of the profit or in the case of a club or a non-profit-making organisation, the income and expenditure, which will show either a deficit or surplus for the period involved. A balance sheet which shows the capital, liabilities, fixed and current assets. Finally, a statement of the sources and application of funds is normally produced. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  3, fiche 1, Anglais, - annual%20accounts

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 OBS

Clôture des comptes. Clore les comptes consiste à déterminer pour l'ensemble de l'exercice le total du débit, le total du crédit et en tirer le solde.  2, fiche 1, Français, - comptes%20de%20cl%C3%B4ture

Fiche 1,  Justifications,  Espagnol