TERMIUM Plus®

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

ABNORMAL EXPENDITURE [1 record]

Record 1 1979-10-03

English

Subject field(s)
  • Financial Accounting
OBS

Accounting and control procedures should include instructions for: ... the immediate refund to the Consolidated Revenue Fund, once the need has passed, of additional deposits to departmental bank accounts intended to meet abnormal or seasonal expenditures requirements ...

French

Domaine(s)
  • Comptabilité générale
OBS

La prévision des dépenses devra prendre en considération les éléments suivants: a) La prévision des achats [...] b) Les dépenses courantes d'exploitation: [...] -les frais directement liés à l'activité de l'entreprise [...] -les frais fixes à paiement périodique [...] -les autres frais courants d'exploitation [...] c) les dépenses exceptionnelles: acquisitions d'immobilisations, remboursement d'un emprunt.

Spanish

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