TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

The main reason business processes are separated into functional business units is to allow each to operate within its area of expertise to build efficiencies and effectiveness across the business as a whole. Traditionally, these functional business units include production and operations, sales and marketing, accounting and finance, and human resources.  3, record 1, English, - functional%20business%20unit

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

In analytical accounting or cost analysis, each division of a cost centre sufficiently differentiated from the rest but internally homogeneous that serves to calculate and assign costs. For example, in an automobile business unit there may be a cost centre that is the factory and within it a functional homogeneous section or group such as the paint shop. As they are homogeneous they can be referred to as a common work unit.  3, record 2, English, - costing%20unit

Record number: 2, Textual support number: 1 OBS

costing unit: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  4, record 2, English, - costing%20unit

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

En comptabilité analytique ou de coûts, chaque division d'un centre de coût suffisamment différenciée des autres, mais intérieurement homogène, qui sert à calculer et à attribuer les coûts. Par exemple, dans l'unité des automobiles, il existe un centre de coût qui est l'usine, et dans celle-ci un groupe fonctionnel homogène, par exemple l'atelier de peinture. Étant homogène on peut parler d'unité d'œuvre commune.  1, record 2, French, - unit%C3%A9%20de%20frais

Record number: 2, Textual support number: 1 OBS

unité de frais : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  3, record 2, French, - unit%C3%A9%20de%20frais

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

En contabilidad analítica o de costes, cada división de un centro de costes suficientemente diferenciada de las demás, pero internamente homogénea, que sirve para calcular y asignar los costes. Por ejemplo, dentro de la unidad de negocio de automóviles existe un centro de costes que es la fábrica, y en ella una sección o grupo funcional homogéneo, como puede ser el taller de pintura. Por ser homogénea se puede hablar de una unidad de obra común.  2, record 2, Spanish, - secci%C3%B3n%20homog%C3%A9nea

Record number: 2, Textual support number: 1 OBS

sección homogénea: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 2, Spanish, - secci%C3%B3n%20homog%C3%A9nea

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

The project was developed in two parts : the development of a behavioural competency profile... and a functional competency profile... The functional competencies align with the four major functional streams(accounting operations, planning and resource management, financial policy and financial systems)...  2, record 3, English, - functional%20competency%20profile

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Le projet lié au profil de compétences des employés [...] a été conçu en deux étapes : l'élaboration d'un profil de compétences comportementales [...] et celle d'un profil de compétences fonctionnelles [...] Les compétences fonctionnelles sont en adéquation avec les quatre grands volets de la gestion financière (opérations comptables; planification et gestion des ressources; politiques financières et systèmes financiers) [...]  2, record 3, French, - profil%20de%20comp%C3%A9tences%20fonctionnelles

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

The currency that an organization uses to prepare its formal financial statements.  3, record 4, English, - reporting%20currency

Record number: 4, Textual support number: 1 CONT

Transactions in other currencies are translated in the reporting currency in accordance with generally accepted accounting principles. In most instances, the reporting currency is also the organization's functional currency.  3, record 4, English, - reporting%20currency

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Monnaie dans laquelle sont libellés les états financiers.  1, record 4, French, - monnaie%20de%20pr%C3%A9sentation%20des%20%C3%A9tats%20financiers

Record number: 4, Textual support number: 1 CONT

Les éléments des états financiers résultant d'opérations conclues en devises et les états financiers des entités étrangères établis en monnaie étrangère sont exprimés en monnaie de présentation selon la méthode de conversion généralement admise.  1, record 4, French, - monnaie%20de%20pr%C3%A9sentation%20des%20%C3%A9tats%20financiers

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 DEF

Accounting and reporting by activity.  2, record 5, English, - functional%20accounting

Record number: 5, Textual support number: 1 OBS

[Functional accounting] aids in conforming organization performance to plan so that proper budgetary and operational controls can be maintained.  2, record 5, English, - functional%20accounting

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Comptabilité qui consiste à regrouper les charges de manière à connaître les coûts des différentes fonctions assumées par l'entreprise, telles que la production, la distribution, la gestion, etc.  1, record 5, French, - comptabilit%C3%A9%20par%20fonctions

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

Determines training and development needs; and recommends disciplinary action. Initiates, plans and manages complex accounting projects and departmental committees/working groups; and provides functional direction, advice and guidance to accounting operations and policy, nationally in areas such as financial control, modern controllership, financial readiness assessment, the implementation of internal financial controls, the use of prudent accounting tools and processes for preparing financial statements for internal and external audit, and the development/update of policies/systems related to financial reporting, etc.  1, record 6, English, - financial%20readiness%20assessment

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

An identification code represents... a functional district or a function within a department and is used [for] accounting. [It has] 2 or 3 digits or alphanumeric designations and contains a designation code connotation.  1, record 7, English, - identification%20code

Record 7,  Textual support,  French

Record 7,  Textual support,  Spanish