TERMIUM Plus®

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CAPITAL EXPENDITURE FUND [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-02-19

English

Subject field(s)
  • Accounting
OBS

Compare to "general fund".

French

Domaine(s)
  • Comptabilité
DEF

Fonds où l'on retrouve les immobilisations d'un organisme public, ses dettes à long terme et son avoir en immobilisations, et qui retrace toutes les opérations, en capital, c'est-à-dire les recettes et les dépenses qui accroissent ou diminuent le patrimoine de l'organisme.

OBS

Pour les Administrations locales, on parle, au Canada, du «fonds des dépenses en immobilisations» et en France, de la «section d'investissement».

Spanish

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