TERMIUM Plus®

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

SPECIAL ACCOUNTS [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1980-02-08

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
OBS

(...) certain revenues go through special accounts and are excluded from the statement entirely, thereby altering the budgetary surplus or deficit.

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
OBS

Les comptes spéciaux du Trésor groupent des opérations isolées du budget général en raison des conditions particulières de leur financement (comptes d'affectation spéciale) ou de leur caractère provisoire (compte de prêts...) (...)

OBS

Les comptes spéciaux apparaissent (...) comme des comptes d'attente parmi lesquels on distingue les services débiteurs auxquels le Trésor fait momentanément des avances, et les services créditeurs dont il reçoit des avances.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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