TERMIUM Plus®

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

BUDGETARY ACCOUNTS [1 record]

Record 1 2019-07-12

English

Subject field(s)
  • Public Sector Budgeting
  • Government Accounting
DEF

budgetary accounts: Accounts reflecting budgetary operations and conditions such as those maintained for estimated revenues and appropriations.

OBS

Examples of budgetary accounts are estimated revenues, appropriations, and encumbrances.

OBS

budgetary account; budget account: designations usually used in the plural.

Key term(s)
  • budgetary accounts
  • budget accounts

French

Domaine(s)
  • Budget des collectivités publiques
  • Comptabilité publique
DEF

comptes budgétaires : Comptes dans lesquels sont inscrits les prévisions de recettes et de dépenses figurant au budget ainsi que les actifs et passifs prévus pour la fin de la période budgétaire.

OBS

compte budgétaire : désignation habituellement utilisée au pluriel.

Key term(s)
  • comptes budgétaires

Spanish

Campo(s) temático(s)
  • Presupuestación del sector público
  • Contabilidad pública
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