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ENGAGEMENT COURS [1 record]

Record 1 2011-10-04

English

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

A commitment which, at a specified date, has not been paid.

CONT

Outstanding. 1. With respect to a debt, account, or other obligation, not paid or settled; not discharged; uncollected. An outstanding obligation may be not yet due, due, or overdue.

French

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

Engagement qui, à une date donnée, n'a pas fait l'objet d'un paiement.

CONT

En enregistrant les engagements au moyen du système de comptabilité ordinaire, le total desdits engagements est connu des agents autorisés à dépenser et habilités à contracter des engagements imputables à une affectation ainsi que des agents autorisés à payer et tenus de certifier que le solde non dépensé du crédit après un paiement sera suffisant pour honorer tous les engagements en cours.

Spanish

Campo(s) temático(s)
  • Contabilidad pública
  • Gestión presupuestaria y financiera
  • Préstamos
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