TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FRA RATIONALE [6 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-11-20

English

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

FRA Coding Rationale : At the end of the year the Department needs to accrue the retroactive salary settlement by debiting salary expense and crediting accrued salaries.

Key term(s)
  • accrued salary

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Les ministères sont responsables de toutes les écritures de régularisation portant sur les salaires nécessaires à la fin de la période comptable et à la fin de l'exercice. Ces opérations visent habituellement les salaires à payer à des employés du ministère.

Key term(s)
  • salaire à payer

Spanish

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

Salario que tiene derecho a percibir una persona, con independencia de si ya lo ha cobrado o no.

Save record 1

Record 2 2003-07-10

English

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

FRA coding rationale : Since the amount of the purchase is less than the department's capital asset threshold, the cost of the equipment will be charged to an operating expense.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code de CRF : puisque le montant de l'acquisition est inférieur au seuil des immobilisations du ministère, le coût de l'équipement est imputé à une charge de fonctionnement.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad pública
Save record 2

Record 3 2001-07-31

English

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

FRA coding rationale : Once the payment is made, Payments in Transit is reversed and the Payment Control account-U. S. dollars is credited to reflect that the RG has made the payment.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code de CRF : une fois le paiement effectué, les paiements en transit sont inversés et le compte de contrôle des paiements - dollars US est crédité pour refléter le fait que le RG a effectué le paiement.

Spanish

Save record 3

Record 4 2001-07-03

English

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

FRA Coding Rationale : As loan repayments are made, the cash holdings of the Department are increased. This is reflected by a debit to the Cash in Hands of Departments awaiting deposit to RG [Receiver General].

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique

Spanish

Save record 4

Record 5 2001-06-22

English

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

FRA coding rationale : Since the purchase of equipment is less than the $10, 000 threshold the $4, 000 will be expensed instead of capitalized.

OBS

FRA: financial reporting account

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code de CRF : puisque l'achat de matériel est inférieur au seuil de 10 000 $, le montant de 4 000 $ sera passé en charges plutôt que capitalisé.

OBS

CRF : compte de rapports financiers

Spanish

Save record 5

Record 6 2001-06-22

English

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

FRA coding rationale : When allowances for doubtful loans are recorded, a bad debt expense is recorded at the same time.

CONT

FRA Rationale : In order to record and control the amount advanced to the employee, the financial asset account "Standing advances" is debited.

OBS

FRA: financial reporting account

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code de CRF : Lorsqu'on inscrit une provision pour prêts douteux, on inscrit au même moment une dépense pour créances douteuses.

OBS

CRF : compte de rapports financiers

Spanish

Save record 6

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