TERMIUM Plus^®

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

The CFAO [Chief Financial and Administrative Officer] organization consists of eight Directorates, three of which comprise the financial side of the organization : Financial Management, Corporate Accounting, Policy and Control and Corporate Management Systems.  1, record 7, English, - Corporate%20Accounting

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

L'une des directions sous la responsabilité du Dirigeant principal des Finances et de l'Administration de la Gendarmerie royale du Canada.  1, record 7, French, - Comptabilit%C3%A9%20g%C3%A9n%C3%A9rale

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Planning and management of departmental corporate accounting operations, the integration, analysis and reconciliation of financial data, and the preparation of Public Accounts and Accrual Financial Statements. Oversight of parliamentary cash votes, vote netted revenues, the allocation of appropriated funds and the cash flow...  1, record 8, English, - parliamentary%20cash%20vote

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

A corporate scandal is a scandal involving allegations of unethical behavior by people acting within or on behalf of a corporation. A corporate scandal sometimes involves accounting fraud of some sort.  2, record 9, English, - corporate%20scandal

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Un conseil d'administration laisse, bouche bée, les dirigeants de la septième compagnie américaine se lancer dans «une comptabilité à haut risque» (comme l'a qualifié par euphémisme le rapport du Sénat des Etats-Unis) pour améliorer ses résultats et camoufler l'état réel de ses actifs. Vingt mille salariés ont perdu leur emploi et leur épargne-retraite. La chute d'Enron jette un discrédit sur tout le système capitaliste américain.  2, record 9, French, - scandale%20d%27entreprise

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

Public outrage or indignation caused by the doubtful or dishonest accounting practices of a publicly traded corporation.  2, record 10, English, - corporate%20accounting%20scandal

Record number: 10, Textual support number: 1 OBS

Such misdeeds typically involve complex methods for misusing or misdirecting funds, overstating revenues, understating expenses, overstating the value of corporate assets or underreporting the existence of liabilities, sometimes with the cooperation of officials in other corporations or affiliations.  3, record 10, English, - corporate%20accounting%20scandal

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 DEF

Faits révoltants qui provoquent l'indignation dans l'opinion publique suite aux pratiques comptables douteuses ou malhonnêtes d'une société cotée.  2, record 10, French, - scandale%20comptable%20d%27entreprise

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 DEF

The amount used as the base for calculating corporate income tax expense for financial statement purposes in a situation in which an item of revenue or expense is recognized in one particular accounting period in accordance with generally accepted accounting principles and in another accounting period in compliance with income tax rules. It is the income for the period including discontinued operations and extraordinary items(and before the provision for income taxes), adjusted by those items that are permanently non-taxable or non-deductible for income tax purposes.  5, record 11, English, - accounting%20income

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Dans un contexte où les règles comptables et les règles fiscales sont différentes, résultat de la période avant déduction de la charge d'impôts (ou de l'économie d'impôts), qui sert de point de départ au calcul du résultat fiscal.  1, record 11, French, - r%C3%A9sultat%20comptable

Record number: 11, Textual support number: 1 OBS

Le terme «résultat comptable», tout comme l'anglais «accounting income», peut s'utiliser tant dans le cas d'un bénéfice que d'une perte. Le terme «bénéfice comptable» n'est synonyme du précédent que lorsque le résultat est positif.  1, record 11, French, - r%C3%A9sultat%20comptable

Record 11,  Textual support,  Spanish

Record number: 11, Textual support number: 1 DEF

Ingreso determinado para efectos contables, antes de la deducción del impuesto sobre la renta.  2, record 11, Spanish, - ingreso%20contable%20antes%20de%20impuestos

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

Supply and Services Canada.  1, record 12, English, - Corporate%20Accounting%20and%20Authorities%20Group

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 OBS

Approvisionnement et Services Canada.  1, record 12, French, - Groupe%20de%20la%20comptabilit%C3%A9%20corporative%20et%20fond%C3%A9%20de%20pouvoirs

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 OBS

Immigration and Refugee Board (IRB).  2, record 13, English, - Corporate%20Accounting%20Section

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

Commission de l'immigration et du statut de réfugié (CISR).  2, record 13, French, - Section%20des%20comptes%20g%C3%A9n%C3%A9raux

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Canada Mortgage and Housing Corporation.  1, record 14, English, - Corporate%20Accounting%20Division

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 OBS

Société canadienne d'hypothèques et de logement.  1, record 14, French, - Division%20de%20la%20comptabilit%C3%A9%20g%C3%A9n%C3%A9rale

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 OBS

Manitoba Family Services and Housing. Corporate Services : provides management and administrative support to the corporate programs and services while ensuring effective program delivery and appropriate utilization of resources by providing direction in the areas of financial planning, central accounting, budgetary and financial management services.  1, record 15, English, - Corporate%20Services

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Services à la famille et Logement Manitoba. Services généraux : gestion et soutien administratif des programmes et services généraux tout en veillant à la prestation efficace des programmes et l'utilisation appropriée des ressources; orientation dans les domaines suivants : planification financière et services centralisés de comptabilité, et services de gestion financière et budgétaire.  1, record 15, French, - Services%20g%C3%A9n%C3%A9raux

Record 15,  Textual support,  Spanish

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Manitoba Finance. Comptroller's Division establishes the corporate financial and management policies, practices and systems for government. Provides central processing, accounting and control over all government receipts and disbursements, and prepares government financial statements and internal reports used by departments. Provides advisory, internal audit and problem-solving services relating to accounting and financial information systems to government departments and agencies. Provides information technology services to the department and to offices in the Legislative Building. Provides for the management of the integrated government-wide financial and human resource system.  1, record 16, English, - Comptroller

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

La Division du contrôleur établit la politique, les méthodes et les systèmes ministériels en matière de finances et de gestion pour le gouvernement. Fournit un service centralisé de traitement, de comptabilité et de surveillance des entrées et des sorties de fonds du gouvernement, et prépare les états financiers et les rapports internes dont se servent les ministères. Fournit des services de consultation, de vérification interne et de résolution de problèmes aux ministères et organismes publics en ce qui a trait aux systèmes informatisés de comptabilité et de gestion financière. Offre des services en matière de technologies de l'information au ministère et à certains bureaux situés au Palais législatif. Voit à la gestion du système intégré gouvernemental en matière de finances et de ressources humaines.  1, record 16, French, - Contr%C3%B4leur

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

Agriculture and Agri-Food Canada, Corporate Services Branch.  1, record 17, English, - Corporate%20Accounting

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

Agriculture et Agroalimentaire Canada, Direction générale des services intégrés.  1, record 17, French, - Comptabilit%C3%A9%20minist%C3%A9rielle

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

This is where HR will maintain Master Data or "tombstone information" on an employee. In FI, Corporate accounting will create an advance vendor master record and associate it with the employee vendor master record of the employee receiving an advance. In this way, fund activity will always be associated with the designated employee. After section 33 certification, the advance will be issued to the designated holder  1, record 18, English, - Employee%20Master%20Record

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

L'objet dans les HR qui sert à conserver les données de base ou de « référence » sur un employé. Dans FI, la comptabilité ministérielle crée une fiche fournisseur avance et l'associe à la fiche personnel de l'employé qui reçoit l'avance. De cette façon, les mouvements de fonds seront toujours associés à l'employé désigné. Après certification en vertu de l'Article 33, l'avance est versé au détenteur désigné.  1, record 18, French, - Fiche%20personnel

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  French

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 DEF

The Interdepartmental Advisory Committee on the Chart of Accounts(IACCOA) was formed in May 1995 to advise Treasury Board Secretariat(TBS) on the Chart of Accounts, and to allow departments to help develop the policy. The IACCOA reviews each classification and revises the detailed codes. It has 13 members from departments of various size and complexity; representatives from Statistics Canada, TBS and the Receiver General(RG), as corporate users; representatives from TBS, as the organization that makes accounting and Financial Information Strategy(FIS) policies; and representatives from Public Works and Government Services Canada(PWGSC), which operates the central system. The Office of the Auditor General of Canada(OAG) also has ex-officio status on the committee, so that it can raise its concerns on a timely basis.  1, record 20, English, - Interdepartmental%20Advisory%20Committee%20on%20the%20Chart%20of%20Accounts

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Le Comité consultatif interministériel du plan comptable (CCIPC) a été formé en mai 1995 pour agir à titre de groupe de consultation pour le Secrétariat du Conseil du Trésor (SCT) en matière de plan comptable et pour permettre aux ministères de participer à l'élaboration de la politique. Le but du CCIPC était de passer en revue chaque classification et de réviser les codes détaillés. Il est constitué de 13 membres provenant de ministères de diverses tailles et complexités; les représentants de Statistique Canada, du SCT et du Receveur général jouent le rôle de ministères utilisateurs; le SCT agit à titre de responsable de l'élaboration des politiques comptables et de la Stratégie de l'information financière (SIF); Travaux publics et Services gouvernementaux Canada (TPSGC) administre le système central. Le Bureau du Vérificateur général du Canada (BVG) est également membre d'office du comité pour lui permettre de faire valoir ses préoccupations en temps opportun.  1, record 20, French, - Comit%C3%A9%20consultatif%20interminist%C3%A9riel%20du%20plan%20comptable

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

Section.  1, record 21, French, - Services%20de%20fiducie%2C%20de%20pr%C3%AAts%20et%20de%20comptabilit%C3%A9

Record number: 21, Textual support number: 2 OBS

Source(s) : Annuaire téléphonique, MAINC [ministère des Affaires indiennes et du Nord canadien].  1, record 21, French, - Services%20de%20fiducie%2C%20de%20pr%C3%AAts%20et%20de%20comptabilit%C3%A9

Record 21,  Textual support,  Spanish

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 DEF

... any credit card issued by a company against an account that has been underwritten or guaranteed by a department, including cards issued by oil companies but excluding the Government of Canada Credit Cards issued by Supply and Services Canada; ...  1, record 22, English, - corporate%20credit%20card

Record number: 22, Textual support number: 1 OBS

Corporate credit cards shall not be held in the name of the employer. Rather, they shall be issued in the name of the employee; ...  1, record 22, English, - corporate%20credit%20card

Record number: 22, Textual support number: 2 OBS

Corporate credit card : Officially approved by the Management Committee for the BCF(budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts.  4, record 22, English, - corporate%20credit%20card

Record 22,  Textual support,  French

Record number: 22, Textual support number: 1 DEF

[...] toute carte de crédit pour compte de frais émises par une société et garantie par un ministère, y compris les cartes émises par les compagnies de téléphone et des sociétés pétrolières, mais à l'exception des cartes de crédit du gouvernement du Canada émises par Approvisionnements et Services Canada; [...]  4, record 22, French, - carte%20de%20cr%C3%A9dit%20professionnelle

Record number: 22, Textual support number: 1 OBS

Le terme «carte de crédit collective» est impropre puisque cette carte est émise au nom d'un individu. Toutefois, c'est le terme utilisé dans certains documents de la Défense nationale dont le A-FN-100-002, chap. 46-28.  5, record 22, French, - carte%20de%20cr%C3%A9dit%20professionnelle

Record number: 22, Textual support number: 2 OBS

Le terme «carte de crédit institutionnelle» n'est pas fautif mais ne correspond pas à l'usage.  6, record 22, French, - carte%20de%20cr%C3%A9dit%20professionnelle

Record number: 22, Textual support number: 3 OBS

carte de crédit professionnelle : terme uniformisé par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la Fonction publique fédérale.  6, record 22, French, - carte%20de%20cr%C3%A9dit%20professionnelle

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

Source(s) : Vocabulaire de la DGTI [Direction générale de la technologie et de l'information].  1, record 23, French, - Syst%C3%A8mes%20de%20comptabilisation%20et%20de%20recouvrement%20de%20l%27imp%C3%B4t%20sur%20les%20particuliers%20et%20sur%20les%20soci%C3%A9t%C3%A9s

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 OBS

Source(s) : Glossaire des services de l'Impôt - 92/04/02.  1, record 24, French, - Op%C3%A9rations%20de%20comptabilit%C3%A9%20du%20minist%C3%A8re

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 OBS

Agence pour la promotion économique du Canada atlantique (source : description de poste).  1, record 25, French, - chef%2C%20Comptabilit%C3%A9%20minist%C3%A9rielle

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  French

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 OBS

Promotes the profession of accounting administration and office management in account firms and corporate accounting departments  1, record 27, English, - Association%20of%20Accounting%20Administrators

Record 27,  Textual support,  French

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  French

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 OBS

Corpac [corporate accounting & collections system].  1, record 29, English, - CORPAC%20Annual%20Changeover

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 OBS

Source(s) : expression officielle de l'Impôt (1983).  1, record 29, French, - changement%20annuel%20CORPAC

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 OBS

Corpac [corporate accounting & collections system].  1, record 30, English, - Corpac%20Accounts

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 OBS

Source(s) : Impôt1; Glossaire des services de l'Impôt - avril 1992.  1, record 30, French, - comptes%20Corpac

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 OBS

Source(s) : Document officiel - le Vénérable.  1, record 31, French, - Comptabilit%C3%A9%20minist%C3%A9rielle%20et%20services%20financiers

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 OBS

Corpac [corporate accounting & collections system].  1, record 32, English, - Corpac%20Liaison

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 OBS

Source(s) : Impôt1; Glossaire des services de l'Impôt - avril 1992.  1, record 32, French, - Liaison%20Corpac

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

... a partnership, the members of which are accountants engaged in the practice of accounting, or a body corporate that is incorporated by or under an Act of the legislature of a province and engaged in the practice of accounting. [Bank Act]  1, record 33, English, - firm%20of%20accountants

Record 33,  Textual support,  French

Record number: 33, Textual support number: 1 DEF

Société de personnes dont les membres sont des comptables exerçant leur profession ou personne morale constituée sous le régime d'une loi provinciale et qui fournit des services de comptabilité. [Loi sur les banques]  1, record 33, French, - cabinet%20de%20comptables

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record 34,  Textual support,  French

Record number: 34, Textual support number: 1 OBS

Composante de CORCAN (Service correctionnel du Canada).  1, record 34, French, - Op%C3%A9rations%20comptables%20CORCAN

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 OBS

Corporate Management Branch (CMB).  1, record 35, English, - Corporate%20Accounting%20Section

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 OBS

Direction général de la gestion intégrée (DGGI).  1, record 35, French, - Section%20de%20la%20comptabilit%C3%A9%20minist%C3%A9rielle

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 OBS

Corporate Accounting and Authorities Group.  1, record 36, English, - Invoice%20Reporting%20to%20the%20Sales%20Analysis%20System

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 OBS

Groupe de la comptabilité centrale et des fondés de pouvoir.  1, record 36, French, - Rapport%20sur%20les%20factures%20au%20syst%C3%A8me%20d%27analyse%20des%20ventes

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  French

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 OBS

Consideration will also have to be given to the source of input of such items as corporate accruals not currently part of the central accounting system. Since these items are currently calculated by Statistics Canada, it appears appropriate that it would provide this information to Supply and Services on a monthly basis.  1, record 38, English, - corporate%20accrual

Record 38,  Textual support,  French

Record 38,  Textual support,  Spanish