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GENERAL ADJUSTMENTS [8 records]
Record 1 - internal organization data 2025-01-08
Record 1, English
Record 1, Subject field(s)
- Business and Administrative Documents
- Accounting
Record 1, Main entry term, English
- accounting records
1, record 1, English, accounting%20records
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- records 2, record 1, English, records
correct, plural
- books of account 3, record 1, English, books%20of%20account
correct, plural
- accounting books and records 2, record 1, English, accounting%20books%20and%20records
avoid, see observation, plural
- books and records 4, record 1, English, books%20and%20records
avoid, see observation, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The records of initial accounting entries and supporting records, such as cheques and records of electronic fund transfers, invoices, contracts, the general and subsidiary ledgers, journal entries and other adjustments to the financial statements that are not reflected in journal entries and records such as work sheets and spreadsheets supporting cost allocations, computations, reconciliations and disclosures. 5, record 1, English, - accounting%20records
Record number: 1, Textual support number: 1 OBS
accounting books and records; books and records: These expressions, though redundant, are in common use. 6, record 1, English, - accounting%20records
Record 1, Key term(s)
- accounting record
Record 1, French
Record 1, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité
Record 1, Main entry term, French
- documents comptables
1, record 1, French, documents%20comptables
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- livres comptables 2, record 1, French, livres%20comptables
correct, masculine noun, plural
- registres comptables 3, record 1, French, registres%20comptables
correct, masculine noun, plural
- livres et pièces comptables 4, record 1, French, livres%20et%20pi%C3%A8ces%20comptables
correct, masculine noun, plural
- livres et registres 5, record 1, French, livres%20et%20registres
avoid, see observation, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Livres-journaux et pièces et documents justificatifs tels que les chèques et les traces des transferts électroniques de fonds, les factures, les contrats, le grand livre général et les livres auxiliaires, les écritures de régularisation et les autres ajustements des états financiers qui ne se traduisent pas par des écritures de journal, les documents tels que les feuilles de travail et les feuilles de calcul à l'appui des répartitions de coûts, des calculs, des rapprochements et des informations fournies. 6, record 1, French, - documents%20comptables
Record number: 1, Textual support number: 1 OBS
livres et registres : Cette expression ne devrait pas être utilisée parce que les termes sont redondants. 7, record 1, French, - documents%20comptables
Record 1, Key term(s)
- document comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Documentos comerciales y administrativos
- Contabilidad
Record 1, Main entry term, Spanish
- libros de contabilidad
1, record 1, Spanish, libros%20de%20contabilidad
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- libros 2, record 1, Spanish, libros
correct, masculine noun, plural
- registros de contabilidad 3, record 1, Spanish, registros%20de%20contabilidad
correct, masculine noun, plural
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Libros oficiales de comercio y demás instrumentos, frecuentemente informatizados, que sirven para llevar la contabilidad. 1, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 CONT
Los «cinco libros» del comercio son el diario, el mayor, el de inventarios y balances, el copiador de cartas, y el de actas. 4, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 PHR
llevar los libros. 5, record 1, Spanish, - libros%20de%20contabilidad
Record number: 1, Textual support number: 1 OBS
libros de contabilidad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - libros%20de%20contabilidad
Record 1, Key term(s)
- libro de contabilidad
- registro de contabilidad
Record 2 - internal organization data 2019-04-25
Record 2, English
Record 2, Subject field(s)
- National Bodies and Committees (Canadian)
- Radio Broadcasting
- Television (Radioelectricity)
- Telecommunications
Record 2, Main entry term, English
- Canadian Association of Broadcast Consultants
1, record 2, English, Canadian%20Association%20of%20Broadcast%20Consultants
correct
Record 2, Abbreviations, English
- CABC 2, record 2, English, CABC
correct
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
The Canadian Association of Broadcast Consultants... consists of professional engineers and others active in the field of broadcast engineering. The general scope of this field of expertise includes the preparation of technical briefs and studies, involvement in installations and adjustments to equipment, proofs of performance and the performance of engineering work of a related nature as may be required. 3, record 2, English, - Canadian%20Association%20of%20Broadcast%20Consultants
Record 2, French
Record 2, Domaine(s)
- Organismes et comités nationaux canadiens
- Radiodiffusion
- Télévision (Radioélectricité)
- Télécommunications
Record 2, Main entry term, French
- Association Canadienne des Consultants en Radio-télédiffusion
1, record 2, French, Association%20Canadienne%20des%20Consultants%20en%20Radio%2Dt%C3%A9l%C3%A9diffusion
correct, feminine noun
Record 2, Abbreviations, French
- ACCR 2, record 2, French, ACCR
correct, feminine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
L'Association Canadienne des Consultants en Radio-télédiffusion [...] consiste en des ingénieurs professionnels et d'autres personnes actives dans le domaine de l'ingénierie de radiodiffusion. Le principal mandat dans ce domaine d'activité inclut la préparation de mémoires techniques et d'études, la participation dans l'installation et la maintenance des équipements, le test de performance et l'exécution de travaux d'ingénierie de nature connexe. 3, record 2, French, - Association%20Canadienne%20des%20Consultants%20en%20Radio%2Dt%C3%A9l%C3%A9diffusion
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2004-10-27
Record 3, English
Record 3, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 3, Main entry term, English
- adjusted limit
1, record 3, English, adjusted%20limit
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
[Candidates] were allowed to spend up to $150 000 overall, but not more than $3 000 in any single riding, with inflation adjustments; the adjusted limits for this general election were $152 550 and $3 051. 1, record 3, English, - adjusted%20limit
Record 3, French
Record 3, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 3, Main entry term, French
- plafond indexé
1, record 3, French, plafond%20index%C3%A9
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
[Les candidats] peuvent dépenser jusqu'à 150 000 $ au total, mais pas plus de 3 000 $ dans une circonscription, sous réserve d'indexation; pour cette élection générale, les plafonds indexés sont respectivement de 152 550 $ et 3 051 $. 1, record 3, French, - plafond%20index%C3%A9
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 3, Main entry term, Spanish
- límite ajustado
1, record 3, Spanish, l%C3%ADmite%20ajustado
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2004-03-18
Record 4, English
Record 4, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Economic Co-operation and Development
- Federal Administration
Record 4, Main entry term, English
- Sustainable Development Strategy Steering Committee
1, record 4, English, Sustainable%20Development%20Strategy%20Steering%20Committee
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
The Office's Sustainable Development Strategy Steering Committee was created to guide the development of our first strategy. It continues to monitor the Office's activities and, based on the performance achieved, to direct any necessary adjustments. It is chaired by a Deputy Auditor General and includes representatives of management in each significant function of the Office. The Secretary of the Steering Committee is the Sustainable Development Co-ordinator. This individual is responsible for leading our sustainable development activities, preparing performance reports and action plans, and leading the Core Working Group. 1, record 4, English, - Sustainable%20Development%20Strategy%20Steering%20Committee
Record 4, French
Record 4, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Coopération et développement économiques
- Administration fédérale
Record 4, Main entry term, French
- Comité directeur de la Stratégie de développement durable
1, record 4, French, Comit%C3%A9%20directeur%20de%20la%20Strat%C3%A9gie%20de%20d%C3%A9veloppement%20durable
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Le Comité directeur de la Stratégie de développement durable du Bureau a été mis sur pied pour guider l'élaboration de notre première stratégie. Il continue de surveiller les activités du Bureau et, selon la performance atteinte, à orienter tout ajustement nécessaire. Le comité est présidé par un sous-vérificateur général et comprend des représentants issus de la direction de chacune des fonctions importantes du Bureau. Le secrétaire du comité directeur est le coordonnateur du développement durable. Il est chargé de diriger nos activités de développement durable, de préparer les plans d'action et les rapports sur la performance et enfin, de diriger le groupe de travail principal. 1, record 4, French, - Comit%C3%A9%20directeur%20de%20la%20Strat%C3%A9gie%20de%20d%C3%A9veloppement%20durable
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2001-09-10
Record 5, English
Record 5, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 5, Main entry term, English
- post-closing entry
1, record 5, English, post%2Dclosing%20entry
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
Accounting-management of the general ledger including maintenance of a complete audit trail for every amount recorded in the CFMRS general ledger. It also includes any opening balance adjustments(OBA) and post-closing entries(PCE) made by the Receiver General to the general ledger(GL). 2, record 5, English, - post%2Dclosing%20entry
Record 5, Key term(s)
- post closing entry
- post-closing entries
- post closing entries
Record 5, French
Record 5, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 5, Main entry term, French
- écriture après clôture
1, record 5, French, %C3%A9criture%20apr%C3%A8s%20cl%C3%B4ture
correct, feminine noun
Record 5, Abbreviations, French
- EAC 1, record 5, French, EAC
correct
Record 5, Synonyms, French
- écriture postérieure à la clôture 2, record 5, French, %C3%A9criture%20post%C3%A9rieure%20%C3%A0%20la%20cl%C3%B4ture
correct, feminine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Comptabilité - gestion du grand livre, y compris la tenue à jour d'une piste de vérification complète pour chaque montant inscrit dans le grand livre du SCGRF. Il comprend également les redressements des soldes d'ouverture (RSO) et les écritures après clôture (EAC) consignées dans le grand livre (GL) par le receveur général. 3, record 5, French, - %C3%A9criture%20apr%C3%A8s%20cl%C3%B4ture
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2001-09-10
Record 6, English
Record 6, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 6, Main entry term, English
- opening balance adjustment
1, record 6, English, opening%20balance%20adjustment
correct
Record 6, Abbreviations, English
- OBA 1, record 6, English, OBA
correct
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
Accounting-management of the general ledger including maintenance of a complete audit trail for every amount recorded in the CFMRS [Central Financial Management Reporting System] general ledger. It also includes any opening balance adjustments(OBA) and post-closing entries(PCE) made by the Receiver General to the general ledger(GL). 2, record 6, English, - opening%20balance%20adjustment
Record 6, French
Record 6, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 6, Main entry term, French
- redressement du solde d'ouverture
1, record 6, French, redressement%20du%20solde%20d%27ouverture
correct, masculine noun
Record 6, Abbreviations, French
- RSO 1, record 6, French, RSO
correct, masculine noun
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Comptabilité - gestion du grand livre, y compris la tenue à jour d'une piste de vérification complète pour chaque montant inscrit dans le grand livre du SCGRF [Système central de gestion des rapports financiers]; comprend également les redressements des soldes d'ouverture (RSO) et les écritures après clôture (EAC) consignées dans le grand livre (GL) par le receveur général. 2, record 6, French, - redressement%20du%20solde%20d%27ouverture
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2000-08-08
Record 7, English
Record 7, Subject field(s)
- Currency and Foreign Exchange
- Banking
Record 7, Main entry term, English
- adjustment to M2 1, record 7, English, adjustment%20to%20M2
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
Adjustments to M2+ include continuity adjustments as well as credit union and caisse populaire share capital, less the sum of Receiver General deposits at trust and mortgage loan companies, trust and mortgage loan company holdings of currency and demand and notice deposits with other deposit-taking institutions, and credit union and caisse populaire holdings of currency and demand and notice deposits with other deposit-taking institutions(other than provincial centrals and federations). 1, record 7, English, - adjustment%20to%20M2
Record 7, Key term(s)
- adjustments to M2
Record 7, French
Record 7, Domaine(s)
- Politique monétaire et marché des changes
- Banque
Record 7, Main entry term, French
- ajustement à M2
1, record 7, French, ajustement%20%C3%A0%20M2
masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
Les ajustements à M2+ englobent les corrections de continuité, le capital social des caisses populaires et des credit unions, déduction faite des dépôts du Receveur général dans les sociétés de fiducie ou de prêt hypothécaire, des avoirs en numéraire et dépôts à vue ou à préavis de ces dernières dans d'autres institutions de dépôt et des avoirs en numéraire et dépôts à vue ou à préavis détenus par les caisses populaires et les credit unions dans des institutions de dépôt autres que les centrales ou les fédérations provinciales. 1, record 7, French, - ajustement%20%C3%A0%20M2
Record 7, Key term(s)
- ajustements à M2
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1995-12-07
Record 8, English
Record 8, Subject field(s)
- Mineralogy
Record 8, Main entry term, English
- colloform texture
1, record 8, English, colloform%20texture
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
Two commonly noted phenomena are the reorganization of exsolution bodies and the destruction of colloform textures.... A general decrease in the incidence of colloform textures with an increasing grade of metamorphism has been reported from pyritic deposits in the Urals, Japanese sulphide deposits and Canadian Precambrian volcanic masive sulphide deposits. Both these adjustments generally improve the ores from the point of view of the mineral processor. Exsolution bodies do not pass with their host grains into the wrong concentrate and the replacement of colloform textures by granular intergrowths leads to better mineral separation during grinding. 1, record 8, English, - colloform%20texture
Record number: 8, Textual support number: 2 CONT
Colloform textures are common in some ores. 1, record 8, English, - colloform%20texture
Record 8, French
Record 8, Domaine(s)
- Minéralogie
Record 8, Main entry term, French
- texture colloforme
1, record 8, French, texture%20colloforme
correct, see observation, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- structure colloforme 2, record 8, French, structure%20colloforme
correct, see observation, feminine noun
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
Textures et structures colloformes. [...] Il s'agit de dépôts en couches concentriques très fines, convexes vers la surface libre - ou la plus jeune - souvent mamelonnées et enrobant fréquemment des fragments de gangue. On a alors un cas particulier de texture concentrique ou «en cocardes». Ces surfaces courbes [...] peuvent [...] indiquer [...] une origine colloïdale et la précipitation rythmique à partir d'un gel, d'ou leur nom de «colloformes». [...] Les textures et structures colloformes se rencontrent le plus fréquemment dans la zone superficielle; elles sont alors d'origine supergène et un signe de basse température. Mais elles se rencontrent aussi plus profondément, dans des minéralisations hypogènes de température assez basse (cas de la pechblende). 1, record 8, French, - texture%20colloforme
Record number: 8, Textual support number: 2 CONT
Pisolithes et matrice sont fendillés et, dans ces fentes, on observe parfois de la gibbsite, de la boehmite ou du diaspore bien cristallisés [...] De telles structures ne peuvent s'expliquer que par un état colloïdal de la matière originelle, qui était un gel alumino-ferrique. Elles rentrent dans la catégorie de ces structures que l'on qualifie de «colloformes». 1, record 8, French, - texture%20colloforme
Record number: 8, Textual support number: 3 CONT
Les pechblendes montrent fréquemment une structure «colloforme», avec zones d'accroissement concentriques et souvent fissures radiales qui témoignent de la rétraction du gel qui leur a donné naissance. Cette structure, aussi bien que le contexte géologique et minéralogique pour certains gisements [...] montrent que ce sont des dépôts d'assez basse température. 1, record 8, French, - texture%20colloforme
Record number: 8, Textual support number: 4 CONT
Dans des sédiments argileux antécambriens s'intercalait un dépôt pyriteux syngénétique, avec textures colloformes, aujourd'hui encore reconnaissables par places. 1, record 8, French, - texture%20colloforme
Record number: 8, Textual support number: 5 CONT
[...] le minéral uranifère du Rand ne présente pas les structures colloformes si caractéristiques dans les pechblendes de filons [...] 1, record 8, French, - texture%20colloforme
Record number: 8, Textual support number: 1 OBS
Certains auteurs de langue anglaise [...] prennent texture à peu près dans le sens où nous employons structure et vice versa. 1, record 8, French, - texture%20colloforme
Record number: 8, Textual support number: 2 OBS
Les termes textures et structures [...] sont fréquemment employés l'un pour l'autre. L'usage veut cependant que : le terme texture désigne les relations spatiales entre deux ou plusieurs minéraux ou minerais; le terme structure concerne la morphologie d'un cristal ou d'un élément minéral étudié, sans tenir compte des relations spatiales entre ce cristal (ou cet élément minéral) et ses voisins. La structure d'un minéral est définie par le contenu de ce minéral, sa morphologie externe (forme et dimension), sa morphologie interne (macles, lacunes de croissance, inclusions, etc.) 3, record 8, French, - texture%20colloforme
Record number: 8, Textual support number: 3 OBS
Si l'étude des textures relève de l'observation directe [...], les structures ne peuvent être généralement étudiées qu'à l'aide d'instruments physiques ou de tests chimiques. En effet, l'échelle des observations est différente, les structures étant [...] de moindre dimension que les textures. 3, record 8, French, - texture%20colloforme
Record 8, Spanish
Record 8, Textual support, Spanish
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