TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
compte à fins déterminées pour revenus reportés [1 record]
Record 1 - internal organization data 2001-08-07
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 1, Main entry term, English
- deferred revenue special purpose account
1, record 1, English, deferred%20revenue%20special%20purpose%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- deferred revenue SPA 1, record 1, English, deferred%20revenue%20SPA
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Deferred Revenues SPAs represent an obligation of the Government of Canada to spend funds received for their specified purpose. The expenditures and revenues of the SPA are included in the revenues and expenditures of the Government of Canada once the specified purpose has been completed. These SPAs include: bequests, donations, and gifts received for a specified purpose; pre-payments for unspecified goods and services; the interest earned on endowment funds; and certain cost-sharing and joint project arrangements. 2, record 1, English, - deferred%20revenue%20special%20purpose%20account
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 1, Main entry term, French
- compte à fins déterminées pour revenus reportés
1, record 1, French, compte%20%C3%A0%20fins%20d%C3%A9termin%C3%A9es%20pour%20revenus%20report%C3%A9s
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- CFD pour revenus reportés 1, record 1, French, CFD%20pour%20revenus%20report%C3%A9s
correct, masculine noun
- compte à fins déterminées pour produits comptabilisés d'avance 2, record 1, French, compte%20%C3%A0%20fins%20d%C3%A9termin%C3%A9es%20pour%20produits%20comptabilis%C3%A9s%20d%27avance
correct, masculine noun
- CFD pour produits comptabilisés d'avance 2, record 1, French, CFD%20pour%20produits%20comptabilis%C3%A9s%20d%27avance
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les CFD pour revenus reportés représentent une obligation du gouvernement du Canada de dépenser les fonds reçus aux fins déterminées. Les dépenses et revenus des CFD sont portés aux revenus et aux dépenses du gouvernement du Canada lorsque la fin déterminée aura été satisfaite. Ces CFD comprennent les cadeaux, legs et dons à des fins déterminées, les paiements anticipés relatifs à des biens et services non précisés, l'intérêt couru sur les fonds de dotation ainsi que certains accords de partage des coûts et ententes relatives à des projets conjoints. 3, record 1, French, - compte%20%C3%A0%20fins%20d%C3%A9termin%C3%A9es%20pour%20revenus%20report%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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