TERMIUM Plus®

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consolidated specified purpose account [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1996-11-05

English

Subject field(s)
  • Government Accounting
DEF

A special categorie of budgetary revenues and expenditures which reports transactions of certain accounts where enabling legislation requires that revenues be earmarked, and that related payments and expenditures be charged against such revenues.

OBS

Examples are the Employment Insurance Account, the Canadian Ownership Account, the Western Grain Stabilization Account.

Key term(s)
  • consolidated specified-purpose account

French

Domaine(s)
  • Comptabilité publique
DEF

Catégorie spéciale de recettes et de dépenses budgétaires qui présente les opérations de certains comptes dont les lois constituantes exigent que les recettes soient affectées à une fin particulière, et que les paiements et dépenses connexes soient imputées sur de telles recettes.

OBS

Ces comptes regroupent, entre autres, le Compte d'assurance-emploi, le Compte de canadianisation et le Compte de stabilisation concernant le grain de l'Ouest.

Spanish

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