TERMIUM Plus®

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OPERATION AUTRE QUE BUDGETAIRE [1 record]

Record 1 1997-03-11

English

Subject field(s)
  • Government Accounting
CONT

The object classification identifies: in the case of expenditure, the types of goods or services acquired or the transfer payments made; in the case of revenue, the source of the receipts; in the case of other-than-budgetary transactions, the causes of increases or decreases to the financial claims and obligations.

Key term(s)
  • other than budgetary transaction

French

Domaine(s)
  • Comptabilité publique
CONT

La classification par article sert à déterminer : dans le cas des dépenses, les types de biens ou de services acquis ou les paiements de transfert effectués; dans le cas des recettes, la source de ces recettes; dans le cas des opérations autres que budgétaires, les causes de l'augmentation ou de la diminution des créances et des dettes.

Spanish

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