TERMIUM Plus®

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Record 1 1995-02-20

English

Subject field(s)
  • General Vocabulary
  • Translation (General)
CONT

In accordance with the present accounting and financial reporting policies and practices prescribed by Treasury Board, accounts receivables, inventories of materiel, and prepaid expenses are not reported in detail in the Statement of Assets and Liabilities. Fixed assets are charged to expenditures on acquisition and are carried on the statement at a nominal value of one dollar. Some of the foregoing, while excluded from the Accounts of Canada, are included in summary form at year-end in the Statement of Assets and Liabilities.

French

Domaine(s)
  • Vocabulaire général
  • Traduction (Généralités)
CONT

Conformément aux politiques et aux pratiques actuellement prescrites par le Conseil du Trésor en matière de comptabilité et de rapports financiers, les comptes-clients, les stocks de matériel et les charges payées d'avance ne sont pas indiqués de façon détaillée dans l'état des ressources et des charges. Les immobilisations sont imputées sur les dépenses au moment de leur acquisition et inscrites sur l'état comme ayant une valeur nominale d'un dollar. Bien que ces ressources soient exclues des comptes du Canada, quelques-unes d'entre elles sont présentées sous forme récapitulative à la fin de l'exercice dans l'état des ressources et des charges.

Key term(s)
  • sous forme récapitulative
  • sous forme de résumé

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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