TERMIUM Plus®

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current-year non-tax revenues [1 record]

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Record 1 1996-12-19

English

Subject field(s)
  • Government Accounting
CONT

Settlement of recorded liabilities must be charged to the appropriate liability account. Where a settlement exceeds the recorded liability, the excess must be charged to a current-year appropriation. Where the recorded amount exceeds the settlement, the excess must be credited to current-year non-tax revenue.

Key term(s)
  • current-year non-tax revenue
  • current year non tax revenue
  • current year non tax revenues

French

Domaine(s)
  • Comptabilité publique
CONT

Le règlement des éléments de passif comptabilisés doit être imputé au compte de passif approprié. Lorsqu'un règlement dépasse l'élément de passif comptabilisé, l'excédent doit être imputé à un crédit de l'exercice courant. Si c'est l'inverse, la différence doit être portée aux recettes non fiscales de l'exercice courant.

Key term(s)
  • recette non fiscale de l'exercice courant

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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