TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
RETROACTIVE SALARIES [3 records]
Record 1 - internal organization data 2003-11-20
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 1, Main entry term, English
- accrued salaries
1, record 1, English, accrued%20salaries
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
FRA Coding Rationale : At the end of the year the Department needs to accrue the retroactive salary settlement by debiting salary expense and crediting accrued salaries. 2, record 1, English, - accrued%20salaries
Record 1, Key term(s)
- accrued salary
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 1, Main entry term, French
- salaires à payer
1, record 1, French, salaires%20%C3%A0%20payer
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- rémunération due 2, record 1, French, r%C3%A9mun%C3%A9ration%20due
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les ministères sont responsables de toutes les écritures de régularisation portant sur les salaires nécessaires à la fin de la période comptable et à la fin de l'exercice. Ces opérations visent habituellement les salaires à payer à des employés du ministère. 3, record 1, French, - salaires%20%C3%A0%20payer
Record 1, Key term(s)
- salaire à payer
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad pública
Record 1, Main entry term, Spanish
- sueldo vencido
1, record 1, Spanish, sueldo%20vencido
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- salario devengado 2, record 1, Spanish, salario%20devengado
correct, masculine noun
- sueldo devengado 3, record 1, Spanish, sueldo%20devengado
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Salario que tiene derecho a percibir una persona, con independencia de si ya lo ha cobrado o no. 2, record 1, Spanish, - sueldo%20vencido
Record 2 - internal organization data 1997-03-11
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- new-year appropriation
1, record 2, English, new%2Dyear%20appropriation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Retroactive salaries processed for payment after the close-out of the old-year pay master are charged to the new-year appropriation by the pay system. Based on the pay information provided by Supply and Services Canada, departments are able to identify the portion of the retroactive salaries applicable to each fiscal year. Departments are then required to charge the portion applicable to the old fiscal year to that year's appropriation and to ensure the amounts accrued are deleted from the new-year appropriation. 2, record 2, English, - new%2Dyear%20appropriation
Record 2, Key term(s)
- new year appropriation
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- crédit du nouvel exercice
1, record 2, French, cr%C3%A9dit%20du%20nouvel%20exercice
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les salaires rétroactifs versés après la date de clôture du fichier principal de paie de l'exercice précédent sont imputés par le système de paie au crédit du nouvel exercice. En examinant les renseignements sur la paie fournis par Approvisionnements et Services Canada, les ministères peuvent identifier la partie des salaires rétroactifs appliquée à chaque exercice. Ils sont ensuite tenus d'imputer la partie applicable à l'exercice précédent au crédit de ce dernier et de détruire la somme en jeu du crédit du nouvel exercice. 2, record 2, French, - cr%C3%A9dit%20du%20nouvel%20exercice
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1987-03-19
Record 3, English
Record 3, Subject field(s)
- Remuneration (Personnel Management)
Record 3, Main entry term, English
- retroactive salaries 1, record 3, English, retroactive%20salaries
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Rémunération (Gestion du personnel)
Record 3, Main entry term, French
- rappels de traitements
1, record 3, French, rappels%20de%20traitements
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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