TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
MEMO ACCOUNT [1 record]
Record 1 - internal organization data 1998-07-24
Record 1, English
Record 1, Subject field(s)
- Government Accounting
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- memorandum account
1, record 1, English, memorandum%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- memo account 2, record 1, English, memo%20account
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An account maintained internally by government bodies to control financial claims and, as such, are not recorded in the accounts of Canada. 3, record 1, English, - memorandum%20account
Record number: 1, Textual support number: 1 CONT
In accordance with its accounting policies, the Government generally reports tax revenue in the year in which it is received. Amounts representing billed and uncollected, or unbilled and accrued financial claims arising from amounts owed to a Government body for self-assessed taxes are not recorded as accounts receivable in the accounts of Canada, nor are they reported as assets on the Statement of Assets and Liabilities. These amounts therefore, are controlled through memorandum accounts maintained by Government bodies and are presented in [the Statement of accounts receivable for tax revenue]. 4, record 1, English, - memorandum%20account
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- compte-mémoire
1, record 1, French, compte%2Dm%C3%A9moire
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- compte pour mémoire 2, record 1, French, compte%20pour%20m%C3%A9moire
correct, masculine noun
- compte mémoire 3, record 1, French, compte%20m%C3%A9moire
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Comptes que tiennent les organismes de l'État pour contrôler les créances; ces comptes ne figurent pas dans les comptes du Canada. 1, record 1, French, - compte%2Dm%C3%A9moire
Record number: 1, Textual support number: 1 CONT
Conformément aux conventions comptables, les recettes fiscales du gouvernement sont généralement comptabilisées au titre de l'exercice au cours duquel elles ont été perçues. Par conséquent, les créances facturées mais non perçues et/ou non facturées et courues provenant de montants dus à un organisme gouvernemental pour impôts perçus à titre d'auto-cotisation, ne sont pas inscrites comme débiteurs dans les comptes du Canada, ni déclarées comme éléments d'actif à l'état de l'actif et du passif. Ces éléments sont toutefois contrôlés à l'aide de comptes mémoires maintenus par les organismes gouvernementaux et sont présentés dans [l'État des débiteurs pour les recettes fiscales]. 3, record 1, French, - compte%2Dm%C3%A9moire
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad pública
- Contabilidad general
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- cuenta de orden
1, record 1, Spanish, cuenta%20de%20orden
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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