TERMIUM Plus®

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

machinery and equipment [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-09-16

English

Subject field(s)
  • Accounting
  • Government Accounting

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
DEF

Poste du bilan où figure l'ensemble des machines, appareils et équipements mécaniques dont l'entité se sert pour son exploitation.

OBS

Le Comité de terminologie des finances publiques a adopté l'expression «matériel et outillage» pour remplacer «machines et matériel» dans le titre de l'article courant 09 du Plan comptable du gouvernement canadien qui devient : «Construction et/ou acquisition de matériel et d'outillage».

OBS

Machines et matériel est toujours utilisé au Canada, y compris au gouvernement fédéral.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Contabilidad pública
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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