TERMIUM Plus®

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

departmental account [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-01-25

English

Subject field(s)
  • Cost Accounting
OBS

departmental accounts: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

Key term(s)
  • departmental account

French

Domaine(s)
  • Comptabilité analytique
OBS

comptes de division; comptes de section; comptes de service; comptes d'atelier : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.

Key term(s)
  • compte de division
  • compte de section
  • compte de service
  • compte d'atelier

Spanish

Save record 1

Record 2 1996-12-19

English

Subject field(s)
  • Public Sector Budgeting
  • Government Accounting
CONT

Each year-end, departments must supply the Treasury Board Secretariat with details related to any liabilities of a material amount that are not or cannot be recorded in the departmental accounts because no relevant appropriation exists, or because recording deadlines have passed. The Treasury Board Secretariat uses that information to establish any allowance required.

French

Domaine(s)
  • Budget des collectivités publiques
  • Comptabilité publique
CONT

Les ministères doivent aussi, à la fin de chaque exercice, communiquer au Secrétariat du Conseil du Trésor le détail des éléments de passif importants qui ne sont pas inscrits dans les comptes ministériels ou qui ne peuvent l'être vu l'absence de crédits pertinents ou l'expiration du délai d'inscription. Le Secrétariat du Conseil du Trésor se servira de ces renseignements pour établir les provisions qui s'imposent.

Spanish

Save record 2

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