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CAPITAL ADVANCE [8 records]
Record 1 - internal organization data 2016-03-07
Record 1, English
Record 1, Subject field(s)
- Government Accounting
Record 1, Main entry term, English
- working capital advance
1, record 1, English, working%20capital%20advance
correct
Record 1, Abbreviations, English
- WCA 2, record 1, English, WCA
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An authorization by Parliament to draw money up to a specified maximum amount from the Consolidated Revenue Fund for prescribed purposes. The recorded amount of a working capital advance at any given date represents the amount of the authorization utilized at that date. 3, record 1, English, - working%20capital%20advance
Record number: 1, Textual support number: 1 OBS
Working capital advances may be used for the following purposes: (i) to finance the purchase of materials and supplies, until they are charged as current costs against departmental appropriations, or are sold outside the government; (ii) to finance departmental imprest funds; (iii) to finance the operation of a segment of a department in a foreign country or a remote area of Canada not readily serviced through the regular financial channels of government; and (iv) to provide funds for other purposes as may be approved by Treasury Board. 3, record 1, English, - working%20capital%20advance
Record number: 1, Textual support number: 1 PHR
adjust, establish a working capital advance. 4, record 1, English, - working%20capital%20advance
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
Record 1, Main entry term, French
- avance de fonds de roulement
1, record 1, French, avance%20de%20fonds%20de%20roulement
correct, feminine noun
Record 1, Abbreviations, French
- AFR 2, record 1, French, AFR
correct, feminine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Autorisation donnée par le Parlement de tirer sur le Trésor, à des fins prescrites, une somme maximale déterminée. 3, record 1, French, - avance%20de%20fonds%20de%20roulement
Record number: 1, Textual support number: 1 OBS
La valeur comptabilisée d'une avance de fonds de roulement, à une date donnée, représente la somme autorisée effectivement employée à cette date. 3, record 1, French, - avance%20de%20fonds%20de%20roulement
Record number: 1, Textual support number: 2 OBS
Les avances de fonds de roulement servent aux fins suivantes: (i) financer l'achat de fournitures jusqu'à ce qu'elles soient imputées sur les crédits courants des ministères ou vendues à l'extérieur; (ii) financer les avances fixes des ministères; (iii) financer les services établis par les ministères à l'étranger ou dans une région éloignée, et qui peuvent difficilement être approvisionnés en ressources financières de l'État par les moyens ordinaires; et (iv) fournir des fonds à d'autres fins moyennant l'approbation du Conseil du Trésor. 4, record 1, French, - avance%20de%20fonds%20de%20roulement
Record number: 1, Textual support number: 1 PHR
établir, rajuster une avance de fonds de roulement. 5, record 1, French, - avance%20de%20fonds%20de%20roulement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-09-05
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 2, Main entry term, English
- Central Working Capital Advance Fund
1, record 2, English, Central%20Working%20Capital%20Advance%20Fund
correct
Record 2, Abbreviations, English
- CWCAF 1, record 2, English, CWCAF
correct
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
A standing advance is an accountable advance of a fixed amount made to a person who is required to incur expenses on a continuing basis. Advances made from the Central Working Capital Advance Fund, for standing advances, remains as a continuing charge against this advance authority. 2, record 2, English, - Central%20Working%20Capital%20Advance%20Fund
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 2, Main entry term, French
- fonds central des avances de fonds de roulement
1, record 2, French, fonds%20central%20des%20avances%20de%20fonds%20de%20roulement
correct, masculine noun
Record 2, Abbreviations, French
- FCAFR 1, record 2, French, FCAFR
correct, masculine noun
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Une avance permanente est une avance comptable au montant fixe consentie à une personne qui engage des dépenses de façon régulière. Les avances versées à même le fonds central des avances de fonds de roulement, portant sur les avances permanentes se présentent sous forme de dépenses permanentes imputées à l'autorisation d'avances susmentionnée. 2, record 2, French, - fonds%20central%20des%20avances%20de%20fonds%20de%20roulement
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1992-01-01
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
Record 3, Main entry term, English
- supply working capital advance 1, record 3, English, supply%20working%20capital%20advance
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
Record 3, Main entry term, French
- avance de fonds de roulement pour les approvisionnements
1, record 3, French, avance%20de%20fonds%20de%20roulement%20pour%20les%20approvisionnements
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1984-06-01
Record 4, English
Record 4, Subject field(s)
- Trade
Record 4, Main entry term, English
- initial capital advance 1, record 4, English, initial%20capital%20advance
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Commerce
Record 4, Main entry term, French
- avance de capital d'établissement 1, record 4, French, avance%20de%20capital%20d%27%C3%A9tablissement
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
(IT-2, p. 8) 1, record 4, French, - avance%20de%20capital%20d%27%C3%A9tablissement
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1980-03-18
Record 5, English
Record 5, Subject field(s)
- Government Accounting
- Financial Accounting
Record 5, Main entry term, English
- capital advance 1, record 5, English, capital%20advance
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Comptabilité publique
- Comptabilité générale
Record 5, Main entry term, French
- avance de capital 1, record 5, French, avance%20de%20capital
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1976-06-19
Record 6, English
Record 6, Subject field(s)
- Finance
Record 6, Main entry term, English
- stores working capital advance 1, record 6, English, stores%20working%20capital%20advance
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Finances
Record 6, Main entry term, French
- avance de fonds de roulement d'un dépôt
1, record 6, French, avance%20de%20fonds%20de%20roulement%20d%27un%20d%C3%A9p%C3%B4t
feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1976-06-19
Record 7, English
Record 7, Subject field(s)
- Financial and Budgetary Management
Record 7, Main entry term, English
- working capital advance account 1, record 7, English, working%20capital%20advance%20account
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Gestion budgétaire et financière
Record 7, Main entry term, French
- compte d'avance de fonds de roulement
1, record 7, French, compte%20d%27avance%20de%20fonds%20de%20roulement
masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1975-03-11
Record 8, English
Record 8, Subject field(s)
- Investment
Record 8, Main entry term, English
- capital advance 1, record 8, English, capital%20advance
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, French
Record 8, Domaine(s)
- Investissements et placements
Record 8, Main entry term, French
- avance en capitaux 1, record 8, French, avance%20en%20capitaux
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record 8, Spanish
Record 8, Textual support, Spanish
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