TERMIUM Plus®

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LEGALLY CHARGED [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-07-10

English

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

Certain transactions for goods and services have been double-counted owing to the method of accounting for these transactions at the standard and economic object levels.... As a result, the same expenditure is legally charged as a separate transactions to the appropriations of both Departments A and B and to the same or different standard and economic objects in both departments, thereby creating the problem of double-counting in economic and standard objects.

French

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

Certaines opérations touchant les biens et les services ont été inscrites en double en raison de la méthode utilisée pour comptabiliser ces opérations aux niveaux des articles courants et des articles économiques. [...] Il s'en suit que la même dépense est imputée légalement, comme une opération distincte, sur les crédits des ministères A et B et consignée à des articles courants et économiques identiques ou différents, créant ainsi le problème de la double comptabilisation dans les articles courants et les articles économiques.

Spanish

Save record 1

Record 2 1997-02-20

English

Subject field(s)
  • Government Accounting
CONT

The nature of a transaction that is counted twice for government-wide revenues and expenditures can be explained as follows :... the same expenditure is legally charged as a separate transaction to the appropriations of both Departments A and B and to the same or different standard and economic objects in both departments, thereby creating the problem of double-counting in economic and standard objects.

Key term(s)
  • charged legally
  • legally charge
  • charge legally

French

Domaine(s)
  • Comptabilité publique
CONT

On peut expliquer de la façon suivante comment une opération est comptabilisée en double lors du calcul de l'ensemble des recettes et des dépenses fédérales : [...] la même dépense est imputée légalement, comme une opération distincte, sur les crédits des ministères A et B et consignée à des articles courants et économiques identiques ou différents, créant ainsi le problème de la double comptabilisation dans les articles courants et les articles économiques.

Key term(s)
  • légalement imputé

Spanish

Save record 2

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