TERMIUM Plus®

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CONSUMPTION ACCOUNT [1 record]

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Record 1 2002-10-16

English

Subject field(s)
  • National Accounting
  • Saving and Consumption
CONT

Farm households are not only households from a consuming point of view, but also enterprises which engage in agricultural production. These two aspects of their activity must be separated and this may be done by setting a production account to which purchases and sales in respect of their productive activity are debited and credited and a consumption account to which is credited their income and to which is debited their consumption expenditure.

French

Domaine(s)
  • Comptabilité nationale
  • Épargne et consommation

Spanish

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