TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SUB-ACCOUNT [2 records]
Record 1 - internal organization data 2016-12-22
Record 1, English
Record 1, Subject field(s)
- Accounting
- Military (General)
Record 1, Main entry term, English
- sub-account 1, record 1, English, sub%2Daccount
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A sub-division of a management account. 1, record 1, English, - sub%2Daccount
Record number: 1, Textual support number: 1 OBS
CODE dBOCEBAf. 2, record 1, English, - sub%2Daccount
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Militaire (Généralités)
Record 1, Main entry term, French
- sous-compte
1, record 1, French, sous%2Dcompte
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Subdivision d'un compte de gestion. 1, record 1, French, - sous%2Dcompte
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Militar (Generalidades)
Record 1, Main entry term, Spanish
- subcuenta
1, record 1, Spanish, subcuenta
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- cuenta subsidiaria 2, record 1, Spanish, cuenta%20subsidiaria
correct, feminine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
En un plan contable, división inferior a cuenta que sirve para agrupar y clasificar mejor las entradas. 3, record 1, Spanish, - subcuenta
Record 2 - internal organization data 2004-09-15
Record 2, English
Record 2, Subject field(s)
- Public Sector Budgeting
- Government Accounting
- Accounting
Record 2, Main entry term, English
- subsidiary account
1, record 2, English, subsidiary%20account
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- sub-account 2, record 2, English, sub%2Daccount
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Account of the Central Accounts maintained for control and management information purposes. 3, record 2, English, - subsidiary%20account
Record number: 2, Textual support number: 1 CONT
The Central Accounts are maintained by the Receiver General in the General Ledger of Canada. They include all the Accounts of Canada which must be maintained to meet the requirements of Section 63 [of the Financial Administration Act] and many levels of subsidiary accounts for control and management information purposes. 4, record 2, English, - subsidiary%20account
Record number: 2, Textual support number: 2 CONT
For accounting and control purposes, as well as to segregate these transactions from those that constitute departmental use of resources, a department providing goods or services to other departments may set up a separate sub-account within its appropriation. 2, record 2, English, - subsidiary%20account
Record 2, French
Record 2, Domaine(s)
- Budget des collectivités publiques
- Comptabilité publique
- Comptabilité
Record 2, Main entry term, French
- compte auxiliaire
1, record 2, French, compte%20auxiliaire
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Subdivision des comptes centraux tenus à des fins de contrôle et d'information de gestion. 2, record 2, French, - compte%20auxiliaire
Record number: 2, Textual support number: 1 CONT
Le receveur général tient les comptes centraux dans le grand livre général du Canada. Ces comptes comprennent tous les comptes du Canada qu'il faut tenir conformément aux exigences de l'article 63 [Loi sur la gestion des finances publiques], ainsi que les nombreux comptes auxiliaires utilisés à des fins de contrôle et d'information de gestion. 3, record 2, French, - compte%20auxiliaire
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Presupuestación del sector público
- Contabilidad pública
- Contabilidad
Record 2, Main entry term, Spanish
- cuenta auxiliar
1, record 2, Spanish, cuenta%20auxiliar
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- cuenta subsidiaria 2, record 2, Spanish, cuenta%20subsidiaria
feminine noun
Record 2, Textual support, Spanish
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