TERMIUM Plus®

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

OGD payables [1 record]

Record 1 1997-03-11

English

Subject field(s)
  • Government Accounting
CONT

Only amounts that fit the above criteria for "Liabilities to be charged to existing appropriations" can be accrued. This process is intended for recording OGD (Other Government Departments) receivables and payables related to appropriations. It must not be used for accrual of receivables related to non-tax revenues.

French

Domaine(s)
  • Comptabilité publique
CONT

Seuls les montants qui répondent aux critères ci-dessus des «Éléments de passif à imputer à des crédits existants» peuvent être imputés. Ce processus vise à inscrire les sommes à recevoir des AMG (autres ministères du gouvernement) et les sommes à leur payer imputables aux crédits. Il ne faut pas l'utiliser pour imputer les débiteurs liés aux recettes non fiscales.

OBS

L'expression «autres ministères» est recommandée.

Spanish

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