TERMIUM Plus®

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

STATEMENT BALANCES [11 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-02-13

English

Subject field(s)
  • Accounting
CONT

[A review] engagement requires us to perform limited procedures to establish whether anything comes to our attention that would indicate that the financial statements were not in accordance with generally accepted accounting principles. The limited procedures would consist of discussion and inquiry of management and analytical procedures to assess the plausibility of interrelationships between financial statement balances.

OBS

limited procedure: term generally used in the plural.

Key term(s)
  • limited procedures

French

Domaine(s)
  • Comptabilité
DEF

contrôles restreints: Contrôles mis en œuvre par le professionnel comptable, qui ont une portée restreinte compte tenu de la nature de la mission ou des informations ou autres éléments faisant l'objet de la mission.

OBS

contrôle restreint; procédé restreint; contrôle limité; procédé limité : termes habituellement utilisés au pluriel.

Key term(s)
  • contrôles restreints
  • procédés restreints
  • contrôles limités
  • procédés limités

Spanish

Save record 1

Record 2 2006-06-15

English

Subject field(s)
  • Finance
  • Public Administration (General)
DEF

A financial statement showing an organization's assets, liabilities and residual balances at any specified time.

French

Domaine(s)
  • Finances
  • Administration publique (Généralités)
DEF

Document de synthèse exposant à une date donnée l'état des finances d'une Administration et dans lequel figure la liste des éléments de l'actif et du passif.

Spanish

Campo(s) temático(s)
  • Finanzas
  • Administración pública (Generalidades)
Save record 2

Record 3 2004-10-28

English

Subject field(s)
  • Titles of Documents and Works
  • Government Accounting
OBS

A statement which discloses the government's cash balances and investments, and amounts owing to and by the government at the end of the year. It differs in some ways from a conventional private sector balance sheet. Two major differences concern items that are not reported on this statement : capital assets, having been accounted for as expenditures, and tax revenues receivable since tax revenues are reported on a cash basis. The difference, therefore, between total assets and total liabilities is simply the aggregate of annual budgetary deficits and surpluses determined in accordance with the accounting policies of the government.

French

Domaine(s)
  • Titres de documents et d'œuvres
  • Comptabilité publique
OBS

État qui présente les soldes en caisse et les investissements du gouvernement, ainsi que les montants dus, au gouvernement ou par celui-ci, à la fin de l'exercice. Il diffère d'une certaine façon du bilan conventionnel propre au secteur privé. Deux différences majeures sont l'absence d'immobilisations, lesquelles ont été comptabilisées comme dépenses, et de débiteurs relatifs aux recettes fiscales, car ces recettes sont présentées selon la méthode de la comptabilité de caisse. Par conséquent, la différence entre le total de l'actif et le total du passif représente l'ensemble des déficits et des excédents budgétaires annuels déterminés selon les conventions comptables du gouvernement.

Spanish

Campo(s) temático(s)
  • Títulos de documentos y obras
  • Contabilidad pública
Key term(s)
  • estado de activos y pasivos
Save record 3

Record 4 2003-04-16

English

Subject field(s)
  • Financial Accounting
DEF

Initial amount in a balance account or ledger.

CONT

Statement of receipts and disbursements. A financial statement summarizing the cash receipts and disbursements for a stated period, frequently showing the opening and closing balances of cash on hand and in bank.

OBS

opening balance: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

PHR

Anticipated opening balance.

French

Domaine(s)
  • Comptabilité générale
DEF

Solde d'un compte au début d'une période.

CONT

Ligne de compte. Dans la comptabilité en partie double, ensemble des soldes de clôture d'un compte de gestion, qui doivent être identiquement repris comme soldes d'ouverture du compte de la gestion suivante.

OBS

solde d'ouverture : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

PHR

Solde d'ouverture anticipé.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Saldo inicial de una cuenta contable de balance del Libro Mayor.

OBS

saldo de apertura: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 4

Record 5 2001-09-04

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

During an accounting period, the various debits and credits for a department are stored in accounts in a general ledger. At the end of each month, the DFMS [Departmental Financial Management System] must produce a trial balance statement giving the account opening and/or closing balance of each GWC [government-wide coding] combination, including control accounts. For each of the opening and closing balances, the sum of the debits must equal the sum of the credits. This account balance concept is key to FIS [Financial Information Strategy].

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Au cours d'une période comptable, les différents débits et crédits d'un ministère sont enregistrés dans les comptes d'un grand livre. À la fin de chaque mois, le SMGF [Système ministériel de gestion financière] doit produire une balance de vérification incluant les soldes d'ouverture et de fermeture des comptes de chaque combinaison de CEG [codage à l'échelle du gouvernement], y compris les comptes de contrôle. Pour chaque solde d'ouverture et de fermeture, la somme des débits doit être égale à la somme des crédits. Ce concept de solde des comptes est un élément clé de la SIF [Stratégie d'information financière].

CONT

Le solde des comptes de contrôle gérés par le GLG-RG constitue un élément essentiel de la SIF et de son principe du solde des comptes.

Spanish

Save record 5

Record 6 1999-03-11

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

A financial statement summarizing the cash receipts and disbursements for a stated period, frequently showing the opening and closing balances of cash on hand and in bank.

OBS

Compare with "statement of changes in financial position".

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

État financier ou tableau dans lequel figure un sommaire des encaissements et des décaissements de la période et montrant fréquemment le solde de l'encaisse au début et à la fin de la période.

Spanish

Save record 6

Record 7 1998-10-15

English

Subject field(s)
  • Financial Accounting
DEF

Account statement listing account activity in demand deposit, including statement savings; time deposit account and balances owed on revolving credit lines, telephone banking transactions, and so on.

French

Domaine(s)
  • Comptabilité générale

Spanish

Save record 7

Record 8 1998-04-07

English

Subject field(s)
  • Loans
DEF

When a borrower is placed in nonaccrual status, accrued interest is eliminated from the financial statement receivable balances and interest income is correspondingly reduced. During the time the borrower remains in nonaccrual status, interest income is reflected in the financial statement only to the extent actually received in cash. Placing a borrower in nonaccrual status in no way affects the interest payment obligations to the borrower; interest continues to be billed on the original terms of the loan.

French

Domaine(s)
  • Prêts et emprunts

Spanish

Campo(s) temático(s)
  • Préstamos
Save record 8

Record 9 1997-02-17

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

To meet the needs of officers exercising payment authority, the total of undischarged commitments should be input into the regular accounting system at the cut-off date for each monthly statement, the entry being automatically reversed in the succeeding month. This information is required so that the officer may know the amounts of undischarged commitments and free balances when asked to requisition payments.... Towards the end of fiscal year, however, officers exercising payment authority may periodically require details of commitments made since the date of the cut-off of the latest monthly statement on hand, since additional commitments will reduce free balances.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique

Spanish

Save record 9

Record 10 1983-10-11

English

Subject field(s)
  • Government Accounting
CONT

... the Statement of Use of Appropriations gives an accounting to Parliament, by department, of the extent to which parliamentary appropriations have been used by the government in the reporting period. Budgetary appropriations used principally to acquire goods and services needed for day-to-day government operations and for transfer payments are reported separately from appropriations authorizing the acquisition of financial claims. Balances of appropriations permitted to lapse, or to be carried forward into the next fiscal period, are also reported in this statement.

French

Domaine(s)
  • Comptabilité publique

Spanish

Save record 10

Record 11 1976-06-19

English

Subject field(s)
  • Finance

French

Domaine(s)
  • Finances
OBS

int. wheat agrec. 1959

Spanish

Save record 11

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