TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTE BUDGETAIRE CONSOLIDE [1 record]
Record 1 - internal organization data 1997-01-23
Record 1, English
Record 1, Subject field(s)
- Government Accounting
Record 1, Main entry term, English
- consolidated budgetary account
1, record 1, English, consolidated%20budgetary%20account
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A category which includes all specified purpose accounts used to separately account for and control the funds received and disbursed in relation to the administration of certain accounts. 2, record 1, English, - consolidated%20budgetary%20account
Record number: 1, Textual support number: 1 CONT
In 1986, a change in accounting policy was introduced for those specified purpose accounts that are similar to departmental activities and that are not defined as financial obligations of the government. Such accounts are budgetary and are consolidated with government revenues, expenditures and accumulated deficit. 3, record 1, English, - consolidated%20budgetary%20account
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
Record 1, Main entry term, French
- compte budgétaire consolidé
1, record 1, French, compte%20budg%C3%A9taire%20consolid%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Catégorie de compte qui comprend tous les comptes à fins déterminées servant à comptabiliser et à contrôler séparément les fonds reçus et déboursés relativement à l'administration de certains comptes. 2, record 1, French, - compte%20budg%C3%A9taire%20consolid%C3%A9
Record number: 1, Textual support number: 1 CONT
En 1986, un changement de la convention comptable a été effectué en ce qui concerne les comptes à fins déterminées qui s'apparentent à des activités ministérielles et qui ne sont pas définis comme des obligations financières du gouvernement. Ces comptes sont des comptes budgétaires et ils sont consolidés avec les recettes, les dépenses et le déficit accumulé du gouvernement. 3, record 1, French, - compte%20budg%C3%A9taire%20consolid%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
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