TERMIUM Plus®

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

BUDGETING [4 records]

Record 1 2006-06-15

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

The development of an estimate, expressed in financial terms, of the human resources, materiel and other resources required by an organizational entity to carry out its activities during a specified period, as well as the revenue anticipated by the entity during that period.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Estimation, en termes financiers, du personnel, des biens et autres ressources nécessaires pour le déroulement des activités d'une entité au cours d'une période donnée ainsi que des recettes qu'elle compte recevoir au cours de cette même période.

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad pública
Save record 1

Record 2 1997-11-03

English

Subject field(s)
  • Finance
  • Financial and Budgetary Management
  • Government Accounting
DEF

The inclusion of amounts in a budget.

French

Domaine(s)
  • Finances
  • Gestion budgétaire et financière
  • Comptabilité publique
DEF

Inscription de sommes dans un budget.

Spanish

Record saved

Record 3 1997-11-03

English

Subject field(s)
  • Finance
  • Financial and Budgetary Management
DEF

The planning and coordination of the various operations and functions of a business to attain over a definite period or periods the realizable results predicted by forecasting, and the control of variations from the approved plan in order to achieve the desired results. In general, budgeting involves the estimation of the future activities of its income and expenses over a given period of time.

French

Domaine(s)
  • Finances
  • Gestion budgétaire et financière
DEF

Processus d'établissement des prévisions budgétaires.

OBS

Dans la langue courante, on ne fait pas toujours la distinction entre l'établissement des prévisions budgétaires et l'inscription de sommes au budget; on emploie «budgétisation» dans les deux sens.

Spanish

Save record 3

Record 4 1989-10-18

English

Subject field(s)
  • Accounting
OBS

(considered as a system, a technique).

French

Domaine(s)
  • Comptabilité

Spanish

Save record 4

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