TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PASSIF COURT TERME FONDS [4 records]
Record 1 - internal organization data 1999-02-16
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- financial position form of balance sheet
1, record 1, English, financial%20position%20form%20of%20balance%20sheet
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- financial position form 2, record 1, English, financial%20position%20form
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A form where current liabilities are deducted from current assets to show working capital, to which is added either long-term assets or long-term assets less long-term liabilities; the aggregate in the first case is equal to long-term liabilities plus shareholders' equity and in the second place to shareholders' equity. 3, record 1, English, - financial%20position%20form%20of%20balance%20sheet
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- présentation axée sur le fonds de roulement
1, record 1, French, pr%C3%A9sentation%20ax%C3%A9e%20sur%20le%20fonds%20de%20roulement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- présentation du bilan axée sur le fonds de roulement 1, record 1, French, pr%C3%A9sentation%20du%20bilan%20ax%C3%A9e%20sur%20le%20fonds%20de%20roulement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Schéma de présentation du bilan qui consiste : 1) à déterminer le fonds de roulement en déduisant le passif à court terme de l'actif à court terme; 2) à ajouter l'actif à long terme au fonds de roulement, et 3) à retrancher du total obtenu le passif à long terme afin de trouver l'actif net qui doit lui-même correspondre aux capitaux propres. 1, record 1, French, - pr%C3%A9sentation%20ax%C3%A9e%20sur%20le%20fonds%20de%20roulement
Record number: 1, Textual support number: 1 OBS
Parfois, dans ce schéma de présentation, le total du fonds de roulement et de l’actif à long terme est comparé avec le total du passif à long terme et des capitaux propres. 1, record 1, French, - pr%C3%A9sentation%20ax%C3%A9e%20sur%20le%20fonds%20de%20roulement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-02-11
Record 2, English
Record 2, Subject field(s)
- Corporate Economics
Record 2, Main entry term, English
- working capital deficiency
1, record 2, English, working%20capital%20deficiency
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- negative working capital 1, record 2, English, negative%20working%20capital
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Économie de l'entreprise
Record 2, Main entry term, French
- fonds de roulement déficitaire
1, record 2, French, fonds%20de%20roulement%20d%C3%A9ficitaire
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- endettement à court terme 1, record 2, French, endettement%20%C3%A0%20court%20terme
correct, masculine noun
- fonds de roulement négatif 1, record 2, French, fonds%20de%20roulement%20n%C3%A9gatif
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Insuffisance du fonds de roulement caractérisée par un excédent du passif à court terme sur l'actif à court terme. 1, record 2, French, - fonds%20de%20roulement%20d%C3%A9ficitaire
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1984-03-14
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- double account form 1, record 3, English, double%20account%20form
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- présentation en deux parties
1, record 3, French, pr%C3%A9sentation%20en%20deux%20parties
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Présentation selon laquelle le bilan est constitué de deux sections : 1) le compte de capital oû l'on retrouve les immobilisations, le passif à long terme, le capital permanent et un solde(inclus dans le compte d’exploitation) permettant d’équilibrer le total des soldes débiteurs avec le total des soldes créditeurs; 2) les valeurs d’exploitation, c'est-à-dire l'actif et le passif à court terme, les bénéfices non répartis, le solde provenant du compte de capital, et tout autre poste pertinent. Ce mode de présentation n’ est plus tellement en usage si ce n’ est dans le cadre de la comptabilité par fonds. 1, record 3, French, - pr%C3%A9sentation%20en%20deux%20parties
Record 3, Key term(s)
- présentation du bilan en deux parties
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1982-09-16
Record 4, English
Record 4, Subject field(s)
- Finance
Record 4, Main entry term, English
- current fund liabilities
1, record 4, English, current%20fund%20liabilities
plural
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Finances
Record 4, Main entry term, French
- passif à court terme du fonds 1, record 4, French, passif%20%C3%A0%20court%20terme%20du%20fonds
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: