TERMIUM Plus®

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PAYABLES YEAR END [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2000-04-12

English

Subject field(s)
  • Government Accounting
DEF

The recording against the current fiscal year of liabilities incurred but which have not been paid by the end of the 13th accounting period.

Key term(s)
  • payable at Year-End
  • payable at Year End
  • payables at Year End

French

Domaine(s)
  • Comptabilité publique
DEF

Dettes contractées envers des tiers et non réglées au 31 mars pour des travaux exécutés, des biens reçus et des services rendus avant la fin de l'exercice. Ces sommes sont imputables aux crédits de ce même exercice.

Key term(s)
  • compte à payer à la fin de l'exercice

Spanish

Save record 1

Record 2 1996-11-12

English

Subject field(s)
  • Government Accounting
DEF

Liabilities that cannot be charged to an appropriation or entered into departmental accounts by a department before the year-end deadlines established by the Receiver General.

Key term(s)
  • allowance for Payables at Year End

French

Domaine(s)
  • Comptabilité publique
DEF

Éléments de passif que le ministère ne peut imputer sur un crédit ou inscrire dans ses comptes avant l'expiration des délais de fin d'exercice fixés par le receveur général.

Spanish

Save record 2

Record 3 1996-11-05

English

Subject field(s)
  • Government Accounting
OBS

The Committee on Financial Administration Terminology has adopted the term "adjustment to prior year's payables" to replace "adjustment of prior year's payables at year end" in the Public Accounts of Canada.

French

Domaine(s)
  • Comptabilité publique
OBS

Le Comité de terminologie des finances publiques a adopté a adopté «redressement des créditeurs de l'exercice précédent» pour remplacer «redressement des créditeurs à la fin de l'exercice précédent» dans les Comptes publics du Canada.

Spanish

Save record 3

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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