TERMIUM Plus®

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INCOME EXPENDITURE ACCOUNT [5 records]

Record 1 2003-05-16

English

Subject field(s)
  • Government Accounting
  • National Accounting
CONT

For the institutional sectors with final consumption, the use of income account shows how disposable income(or adjusted disposable income) is divided between final consumption expenditure(or actual final consumption) and saving.

French

Domaine(s)
  • Comptabilité publique
  • Comptabilité nationale
CONT

Le compte d'utilisation du revenu montre, pour les secteurs institutionnels qui ont une consommation finale, comment le revenu disponible (ou le revenu disponible ajusté) est réparti entre la dépense de consommation finale (ou la consommation finale effective) et l'épargne.

Spanish

Save record 1

Record 2 2002-10-16

English

Subject field(s)
  • National Accounting
  • Saving and Consumption
CONT

Farm households are not only households from a consuming point of view, but also enterprises which engage in agricultural production. These two aspects of their activity must be separated and this may be done by setting a production account to which purchases and sales in respect of their productive activity are debited and credited and a consumption account to which is credited their income and to which is debited their consumption expenditure.

French

Domaine(s)
  • Comptabilité nationale
  • Épargne et consommation

Spanish

Save record 2

Record 3 1999-07-09

English

Subject field(s)
  • Economics
  • Silviculture
DEF

Of a forest, the rate of compound interest realized over a period on the money invested, i. e. on the forest capital, taking into account all items of expenditure(both direct and capital) and of income, during the period.

French

Domaine(s)
  • Économique
  • Sylviculture
DEF

S'agissant de forêt, le taux de l'intérêt composé réalisé pendant un certain intervalle de temps sur l'argent investi, c.-à-d. sur le capital forestier, compte tenu de toutes les dépenses et de tous les revenus au cours de cet intervalle.

Spanish

Campo(s) temático(s)
  • Economía
  • Silvicultura
Save record 3

Record 4 1998-07-07

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Le compte de résultats est subdivisé en : résultats d'exploitation, résultats financiers, résultats exceptionnels, impôts.

Spanish

Campo(s) temático(s)
  • Contabilidad
Save record 4

Record 5 1987-09-16

English

Subject field(s)
  • Taxation

French

Domaine(s)
  • Fiscalité

Spanish

Save record 5

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