TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTABLE [100 records]
Record 1 - internal organization data 2024-05-31
Record 1, English
Record 1, Subject field(s)
- National Bodies and Committees (Canadian)
- Accounting
Record 1, Main entry term, English
- Accounting Standards Oversight Council
1, record 1, English, Accounting%20Standards%20Oversight%20Council
correct
Record 1, Abbreviations, English
- AcSOC 1, record 1, English, AcSOC
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
The Accounting Standards Oversight Council (AcSOC) is an independent, volunteer body established in 2000 to serve the public interest by overseeing and providing input into the activities of the Accounting Standards Board (AcSB). In 2003, AcSOC started overseeing and providing input into the activities of the Public Sector Accounting Board (PSAB). 2, record 1, English, - Accounting%20Standards%20Oversight%20Council
Record 1, French
Record 1, Domaine(s)
- Organismes et comités nationaux canadiens
- Comptabilité
Record 1, Main entry term, French
- Conseil de surveillance de la normalisation comptable
1, record 1, French, Conseil%20de%20surveillance%20de%20la%20normalisation%20comptable
correct, masculine noun
Record 1, Abbreviations, French
- CSNC 1, record 1, French, CSNC
correct, masculine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Le Conseil de surveillance de la normalisation comptable(CSNC), organe indépendant composé de bénévoles, a été créé en 2000 pour servir l'intérêt public en supervisant les activités du Conseil des normes comptables(CNC) et en exprimant ses vues à l'égard de celles-ci. Depuis 2003, le CSNC est également chargé de superviser et de commenter les activités du Conseil sur la comptabilité dans le secteur public(CCSP). 2, record 1, French, - Conseil%20de%20surveillance%20de%20la%20normalisation%20comptable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-02-14
Record 2, English
Record 2, Subject field(s)
- National Bodies and Committees (Canadian)
- Accounting
Record 2, Main entry term, English
- Chartered Professional Accountants of Canada
1, record 2, English, Chartered%20Professional%20Accountants%20of%20Canada
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- CPA Canada 1, record 2, English, CPA%20Canada
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
CICA [Canadian Institute of Chartered Accountants] and CMA [Certified Management Accountants] Canada joined together January 1, 2013, to create Chartered Professional Accountants of Canada (CPA Canada) as the national organization to support unification of the Canadian accounting profession under the CPA banner. 2, record 2, English, - Chartered%20Professional%20Accountants%20of%20Canada
Record 2, French
Record 2, Domaine(s)
- Organismes et comités nationaux canadiens
- Comptabilité
Record 2, Main entry term, French
- Comptables professionnels agréés du Canada
1, record 2, French, Comptables%20professionnels%20agr%C3%A9%C3%A9s%20du%20Canada
correct
Record 2, Abbreviations, French
Record 2, Synonyms, French
- CPA Canada 1, record 2, French, CPA%20Canada
correct
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
L'ICCA [Institut Canadien des Comptables Agréés] et CMA [Comptables en management accrédités] Canada se sont unis le 1er janvier 2013 pour créer Comptables professionnels agréés du Canada(CPA Canada), l'organisation nationale chargée de soutenir l'unification de la profession comptable canadienne sous la bannière CPA. 2, record 2, French, - Comptables%20professionnels%20agr%C3%A9%C3%A9s%20du%20Canada
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2024-02-14
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- generally accepted accounting principle
1, record 3, English, generally%20accepted%20accounting%20principle
correct
Record 3, Abbreviations, English
- GAAP 2, record 3, English, GAAP
correct
Record 3, Synonyms, English
- accounting standard 3, record 3, English, accounting%20standard
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Generally accepted accounting principles (GAAP) are a set of standards and rules that serve as a general guide for financial reporting. The term "generally accepted" means that these principles are validated by leading authorities in the field. 3, record 3, English, - generally%20accepted%20accounting%20principle
Record number: 3, Textual support number: 1 OBS
In Canada, accounting standards are set by the Accounting Standards Board (AcSB) and the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants of Canada. 3, record 3, English, - generally%20accepted%20accounting%20principle
Record number: 3, Textual support number: 2 OBS
generally accepted accounting principle; GAAP; accounting standard: designations usually used in the plural. 4, record 3, English, - generally%20accepted%20accounting%20principle
Record 3, Key term(s)
- generally accepted accounting principles
- accounting standards
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- principe comptable généralement reconnu
1, record 3, French, principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
correct, masculine noun
Record 3, Abbreviations, French
- PCGR 2, record 3, French, PCGR
correct, masculine noun
Record 3, Synonyms, French
- règle comptable généralement admise 3, record 3, French, r%C3%A8gle%20comptable%20g%C3%A9n%C3%A9ralement%20admise
correct, feminine noun
- norme comptable 4, record 3, French, norme%20comptable
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Les principes comptables généralement reconnus (PCGR) forment un ensemble de normes et de règles qui servent de guide général à la communication de l’information financière. L’expression «généralement reconnus» signifie que ces principes sont validés par les principales autorités en la matière. 5, record 3, French, - principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
Record number: 3, Textual support number: 1 OBS
Au Canada, les normes comptables sont établies par le «Conseil des normes comptables (CNC)» et le «Conseil sur la comptabilité dans le secteur public (CCSP)» de l’ordre des Comptables professionnels agréés du Canada (CPA). 5, record 3, French, - principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
Record number: 3, Textual support number: 2 OBS
principe comptable généralement reconnu; PCGR; règle comptable généralement admise; norme comptable : désignations habituellement utilisées au pluriel. 6, record 3, French, - principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
Record 3, Key term(s)
- principes comptables généralement reconnus
- règles comptables généralement admises
- normes comptables
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
Record 3, Main entry term, Spanish
- principios de contabilidad generalmente aceptados
1, record 3, Spanish, principios%20de%20contabilidad%20generalmente%20aceptados
correct, masculine noun, plural
Record 3, Abbreviations, Spanish
- PCGA 2, record 3, Spanish, PCGA
correct, masculine noun, plural
Record 3, Synonyms, Spanish
- principios contables generalmente aceptados 3, record 3, Spanish, principios%20contables%20generalmente%20aceptados
correct, masculine noun, plural
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Conjunto de normas legales o recomendaciones de entidades privadas que regulan la presentación de los estados financieros y el cálculo de sus magnitudes. En España, además del Plan General de Contabilidad, están los Principios Contables de la AECA. A nivel mundial destacan el IASC (International Accounting Standards Committee), el norteamericano FASB (Financial Accounting Standards Board), y las directrices de la UE. 2, record 3, Spanish, - principios%20de%20contabilidad%20generalmente%20aceptados
Record number: 3, Textual support number: 1 OBS
principios de contabilidad generalmente aceptados; PCGA: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 3, Spanish, - principios%20de%20contabilidad%20generalmente%20aceptados
Record 4 - external organization data 2024-01-10
Record 4, English
Record 4, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 4, Main entry term, English
- Account Audit Unit 1, record 4, English, Account%20Audit%20Unit
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, Key term(s)
- Accounts Audit Unit
Record 4, French
Record 4, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 4, Main entry term, French
- Groupe de la vérification des comptes
1, record 4, French, Groupe%20de%20la%20v%C3%A9rification%20des%20comptes
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- Groupe de la vérification comptable 1, record 4, French, Groupe%20de%20la%20v%C3%A9rification%20comptable
avoid, see observation, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Groupe de la vérification comptable : nom à éviter, car le terme «vérification comptable» est plutôt l'équivalent de «accounting audit». 1, record 4, French, - Groupe%20de%20la%20v%C3%A9rification%20des%20comptes
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2023-10-12
Record 5, English
Record 5, Subject field(s)
- Security
- Telecommunications
Record 5, Main entry term, English
- accountable COMSEC material
1, record 5, English, accountable%20COMSEC%20material
correct, officially approved
Record 5, Abbreviations, English
- ACM 1, record 5, English, ACM
correct, officially approved
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
Communications security (COMSEC) material that requires control and accountability within the National COMSEC Material Control System in accordance with its accounting legend code and for which loss or disclosure could be detrimental to the national security of Canada or its allies. 2, record 5, English, - accountable%20COMSEC%20material
Record number: 5, Textual support number: 1 OBS
accountable COMSEC material; ACM : designations and definition officially approved by the Defence Terminology Standardization Board. 3, record 5, English, - accountable%20COMSEC%20material
Record 5, French
Record 5, Domaine(s)
- Sécurité
- Télécommunications
Record 5, Main entry term, French
- matériel COMSEC comptable
1, record 5, French, mat%C3%A9riel%20COMSEC%20comptable
correct, masculine noun, officially approved
Record 5, Abbreviations, French
- MCC 1, record 5, French, MCC
correct, masculine noun, officially approved
Record 5, Synonyms, French
- matériel SECOM à comptabiliser 2, record 5, French, mat%C3%A9riel%20SECOM%20%C3%A0%20comptabiliser
correct, masculine noun, officially approved
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Matériel de sécurité des communications (COMSEC) qui nécessite un contrôle et une comptabilisation au sein du Système national de contrôle du matériel COMSEC conformément à son code de comptabilité et dont la perte ou la divulgation risquerait de porter préjudice à la sécurité nationale du Canada et de ses alliés. 2, record 5, French, - mat%C3%A9riel%20COMSEC%20comptable
Record number: 5, Textual support number: 1 OBS
matériel COMSEC comptable; MCC; matériel SECOM à comptabiliser : désignations et définition uniformisées par le Conseil de normalisation de terminologie de la défense. 3, record 5, French, - mat%C3%A9riel%20COMSEC%20comptable
Record number: 5, Textual support number: 2 OBS
SECOM : sécurité des communications. 3, record 5, French, - mat%C3%A9riel%20COMSEC%20comptable
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2023-08-11
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- group ratio rule
1, record 6, English, group%20ratio%20rule
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
The proposed measure also includes a "group ratio" rule that would allow a taxpayer to deduct interest in excess of the fixed ratio of tax EBITDA [earnings before interest, tax, depreciation and amortization] where the taxpayer is able to demonstrate that the ratio of net third party interest to book EBITDA of its consolidated group implies that a higher deduction limit would be appropriate. 2, record 6, English, - group%20ratio%20rule
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- règle de ratio du groupe
1, record 6, French, r%C3%A8gle%20de%20ratio%20du%20groupe
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
La mesure proposée inclut également une règle de «ratio du groupe» qui permettrait à un contribuable de déduire les intérêts excédant le ratio fixe du BAIIDA [bénéfice avant intérêts, impôts et dotations aux amortissements] fiscal lorsque le contribuable est en mesure de démontrer que le ratio des intérêts nets payés à des tiers au BAIIDA comptable du groupe dont il fait partie implique qu'une limite de déduction supérieure serait appropriée. 2, record 6, French, - r%C3%A8gle%20de%20ratio%20du%20groupe
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Sistema tributario
Record 6, Main entry term, Spanish
- regla de la ratio del grupo
1, record 6, Spanish, regla%20de%20la%20ratio%20del%20grupo
correct, feminine noun
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2023-05-30
Record 7, English
Record 7, Subject field(s)
- System Names
- Inventory and Material Management
- IT Security
Record 7, Main entry term, English
- National COMSEC Material Control System
1, record 7, English, National%20COMSEC%20Material%20Control%20System
correct, Canada
Record 7, Abbreviations, English
- NCMCS 1, record 7, English, NCMCS
correct, Canada
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
The centralized Government of Canada system that approves and controls accountable COMSEC material. 2, record 7, English, - National%20COMSEC%20Material%20Control%20System
Record number: 7, Textual support number: 1 OBS
The system includes personnel, training and procedures. 2, record 7, English, - National%20COMSEC%20Material%20Control%20System
Record number: 7, Textual support number: 2 OBS
COMSEC: communications security. 3, record 7, English, - National%20COMSEC%20Material%20Control%20System
Record number: 7, Textual support number: 3 OBS
National COMSEC Material Control System; NCMCS: definition officially approved by the Joint Terminology Panel. 3, record 7, English, - National%20COMSEC%20Material%20Control%20System
Record 7, Key term(s)
- National Communications Security Material Control System
Record 7, French
Record 7, Domaine(s)
- Noms de systèmes
- Gestion des stocks et du matériel
- Sécurité des TI
Record 7, Main entry term, French
- Système national de contrôle du matériel COMSEC
1, record 7, French, Syst%C3%A8me%20national%20de%20contr%C3%B4le%20du%20mat%C3%A9riel%20COMSEC
correct, masculine noun, Canada
Record 7, Abbreviations, French
- SNCMC 1, record 7, French, SNCMC
correct, masculine noun, Canada
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Système centralisé du gouvernement du Canada qui approuve et contrôle le matériel de sécurité des communications comptable. 2, record 7, French, - Syst%C3%A8me%20national%20de%20contr%C3%B4le%20du%20mat%C3%A9riel%20COMSEC
Record number: 7, Textual support number: 1 OBS
Le système comprend le personnel, la formation et les procédures. 2, record 7, French, - Syst%C3%A8me%20national%20de%20contr%C3%B4le%20du%20mat%C3%A9riel%20COMSEC
Record number: 7, Textual support number: 2 OBS
COMSEC : sécurité des communications. 3, record 7, French, - Syst%C3%A8me%20national%20de%20contr%C3%B4le%20du%20mat%C3%A9riel%20COMSEC
Record number: 7, Textual support number: 3 OBS
Système national de contrôle du matériel COMSEC; SNCMC : définition uniformisée par le Groupe d’experts en terminologie interarmées. 3, record 7, French, - Syst%C3%A8me%20national%20de%20contr%C3%B4le%20du%20mat%C3%A9riel%20COMSEC
Record 7, Key term(s)
- Système national de contrôle du matériel de la sécurité des communications
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2023-02-22
Record 8, English
Record 8, Subject field(s)
- Occupation Names (General)
- IT Security
- Protection of Property
Record 8, Main entry term, English
- communications security custodian
1, record 8, English, communications%20security%20custodian
correct, officially approved
Record 8, Abbreviations, English
Record 8, Synonyms, English
- COMSEC custodian 2, record 8, English, COMSEC%20custodian
correct, officially approved
- COMSEC C 3, record 8, English, COMSEC%20C
correct, officially approved
- communication security custodian 4, record 8, English, communication%20security%20custodian
Record 8, Textual support, English
Record number: 8, Textual support number: 1 DEF
A person who is responsible for the receipt, storage, access, distribution, accounting, disposal and destruction of all accountable COMSEC material that is held in a specific COMSEC account. 5, record 8, English, - communications%20security%20custodian
Record number: 8, Textual support number: 1 OBS
communications security custodian; COMSEC custodian: designations and definition officially approved by the Joint Terminology Panel. 6, record 8, English, - communications%20security%20custodian
Record number: 8, Textual support number: 2 OBS
communications security custodian; COMSEC C: designations officially approved by the Department of National Defence and the Canadian Forces. 7, record 8, English, - communications%20security%20custodian
Record 8, French
Record 8, Domaine(s)
- Désignations des emplois (Généralités)
- Sécurité des TI
- Sécurité des biens
Record 8, Main entry term, French
- gardien de la sécurité des communications
1, record 8, French, gardien%20de%20la%20s%C3%A9curit%C3%A9%20des%20communications
correct, masculine noun, officially approved
Record 8, Abbreviations, French
Record 8, Synonyms, French
- gardienne de la sécurité des communications 2, record 8, French, gardienne%20de%20la%20s%C3%A9curit%C3%A9%20des%20communications
correct, feminine noun
- G SECOM 3, record 8, French, G%20SECOM
correct, masculine and feminine noun, officially approved
- responsable des ressources SECOM 4, record 8, French, responsable%20des%20ressources%20SECOM
correct, masculine and feminine noun
- responsable des ressources COMSEC 4, record 8, French, responsable%20des%20ressources%20COMSEC
correct, masculine and feminine noun
- gardien SECOM 5, record 8, French, gardien%20SECOM
correct, masculine noun, officially approved
- gardienne SECOM 2, record 8, French, gardienne%20SECOM
correct, feminine noun
- gardien COMSEC 6, record 8, French, gardien%20COMSEC
correct, masculine noun, officially approved
- gardienne COMSEC 2, record 8, French, gardienne%20COMSEC
correct, feminine noun
- gardien de la sécurité de communications 5, record 8, French, gardien%20de%20la%20s%C3%A9curit%C3%A9%20de%20communications
masculine noun, officially approved
- gardienne de la sécurité de communications 2, record 8, French, gardienne%20de%20la%20s%C3%A9curit%C3%A9%20de%20communications
feminine noun
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Personne responsable de la réception, de l'entreposage, de l'accès, de la distribution, de la comptabilité, de l'élimination et de la destruction de tout le matériel COMSEC comptable porté à un compte COMSEC particulier. 7, record 8, French, - gardien%20de%20la%20s%C3%A9curit%C3%A9%20des%20communications
Record number: 8, Textual support number: 1 OBS
gardien de la sécurité des communications; gardien COMSEC : désignations et définition uniformisées par le Groupe d’experts en terminologie interarmées. 8, record 8, French, - gardien%20de%20la%20s%C3%A9curit%C3%A9%20des%20communications
Record number: 8, Textual support number: 2 OBS
gardien de la sécurité des communications; G SECOM : désignations uniformisées par le ministère de la Défense nationale et les Forces canadiennes. 9, record 8, French, - gardien%20de%20la%20s%C3%A9curit%C3%A9%20des%20communications
Record number: 8, Textual support number: 3 OBS
gardien de la sécurité de communications; gardien SECOM : désignation uniformisées par le Comité de terminologie française du Conseil de doctrine et de tactique de l’Armée de terre. 2, record 8, French, - gardien%20de%20la%20s%C3%A9curit%C3%A9%20des%20communications
Record 8, Spanish
Record 8, Campo(s) temático(s)
- Nombramiento de cargos (Generalidades)
- Seguridad de IT
- Protección de los bienes
Record 8, Main entry term, Spanish
- custodio de seguridad de las comunicaciones
1, record 8, Spanish, custodio%20de%20seguridad%20de%20las%20comunicaciones
masculine noun
Record 8, Abbreviations, Spanish
Record 8, Synonyms, Spanish
Record 8, Textual support, Spanish
Record 9 - external organization data 2023-01-10
Record 9, English
Record 9, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 9, Main entry term, English
- accountable COMSEC material
1, record 9, English, accountable%20COMSEC%20material
correct
Record 9, Abbreviations, English
- ACM 1, record 9, English, ACM
correct
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
Equipment, cryptographic items, keying material, and CSEC (Communications Security Establishment Canada) publications that must be tracked and controlled at all times with a formal accounting system. 1, record 9, English, - accountable%20COMSEC%20material
Record number: 9, Textual support number: 1 OBS
COMSEC: communications security. 1, record 9, English, - accountable%20COMSEC%20material
Record 9, Key term(s)
- accountable communications security material
Record 9, French
Record 9, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 9, Main entry term, French
- matériel COMSEC comptable
1, record 9, French, mat%C3%A9riel%20COMSEC%20comptable
correct, masculine noun
Record 9, Abbreviations, French
- MCC 1, record 9, French, MCC
correct, masculine noun
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Équipement, pièces d’équipement cryptographique, matériel de chiffrement et publications du CSTC(Centre de la sécurité des télécommunications Canada) qui doivent en tout temps faire l'objet d’un pistage et d’un contrôle au moyen d’un système comptable. 1, record 9, French, - mat%C3%A9riel%20COMSEC%20comptable
Record number: 9, Textual support number: 1 OBS
COMSEC : sécurité des communications. 1, record 9, French, - mat%C3%A9riel%20COMSEC%20comptable
Record 9, Key term(s)
- matériel de sécurité des communications comptable
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2022-10-28
Record 10, English
Record 10, Subject field(s)
- Occupation Names (General)
- Accounting
Record 10, Main entry term, English
- bookkeeper
1, record 10, English, bookkeeper
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
- accounting clerk 2, record 10, English, accounting%20clerk
correct
Record 10, Textual support, English
Record number: 10, Textual support number: 1 DEF
Person who does all the bookkeeping of an enterprise, or whose work is specialized, such as one who maintains the general ledger or who works on accounts receivable. 3, record 10, English, - bookkeeper
Record 10, Key term(s)
- book keeper
- book-keeper
Record 10, French
Record 10, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 10, Main entry term, French
- commis comptable
1, record 10, French, commis%20comptable
correct, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
- commis à la comptabilité 2, record 10, French, commis%20%C3%A0%20la%20comptabilit%C3%A9
correct, masculine noun
- teneur de livres 3, record 10, French, teneur%20de%20livres
correct, masculine noun
- teneuse de livres 4, record 10, French, teneuse%20de%20livres
correct, feminine noun
- commis aux écritures 5, record 10, French, commis%20aux%20%C3%A9critures
correct, masculine noun
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Personne dont la fonction principale est de tenir les comptes et journaux d’une entité. 5, record 10, French, - commis%20comptable
Record number: 10, Textual support number: 1 CONT
L'emploi de commis comptable comporte différentes tâches au sein du service comptable. Ses fonctions diffèrent selon la taille de l'entreprise, il couvrira des activités plus diverses pour une PME [petite ou moyenne entreprise]. 6, record 10, French, - commis%20comptable
Record 10, Key term(s)
- commis-comptable
Record 10, Spanish
Record 10, Campo(s) temático(s)
- Nombramiento de cargos (Generalidades)
- Contabilidad
Record 10, Main entry term, Spanish
- tenedor de libros
1, record 10, Spanish, tenedor%20de%20libros
correct, masculine noun
Record 10, Abbreviations, Spanish
Record 10, Synonyms, Spanish
- tenedora de libros 2, record 10, Spanish, tenedora%20de%20libros
correct, feminine noun
Record 10, Textual support, Spanish
Record number: 10, Textual support number: 1 DEF
La persona que hace todo el trabajo de teneduría de libros o contabilidad en una empresa, o que realiza un trabajo especializado, como, por ejemplo, el que lleva el mayor general o el encargado de las cuentas por cobrar. 3, record 10, Spanish, - tenedor%20de%20libros
Record number: 10, Textual support number: 1 OBS
Contable : profesional de la contabilidad que es algo más que un mero tenedor de libros, pues sabe interpretar el balance y las demás cuentas de una empresa. 4, record 10, Spanish, - tenedor%20de%20libros
Record number: 10, Textual support number: 2 OBS
Véase contable. 5, record 10, Spanish, - tenedor%20de%20libros
Record 11 - internal organization data 2022-10-28
Record 11, English
Record 11, Subject field(s)
- Mollusks, Echinoderms and Prochordates
- Animal Reproduction
- Aquaculture
Record 11, Main entry term, English
- spat
1, record 11, English, spat
correct, noun
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 DEF
The spawn of young bivalve molluscs [that attach to a substrate]. 2, record 11, English, - spat
Record number: 11, Textual support number: 1 CONT
When oysters reproduce, they spawn tiny larvae that freely navigate the water column until they find an appropriate habitat with a structure to settle on. Once the larvae permanently attach to a surface, they are known as spat. 3, record 11, English, - spat
Record number: 11, Textual support number: 1 PHR
clam spat, oyster spat 4, record 11, English, - spat
Record 11, French
Record 11, Domaine(s)
- Mollusques, échinodermes et procordés
- Reproduction des animaux
- Aquaculture
Record 11, Main entry term, French
- naissain
1, record 11, French, naissain
correct, masculine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Ensemble de jeunes mollusques bivalves peu après leur fixation […] 2, record 11, French, - naissain
Record number: 11, Textual support number: 1 CONT
Une larve [d’huître] nouvellement fixée à un collecteur/substrat est appelé «naissain». 3, record 11, French, - naissain
Record number: 11, Textual support number: 1 OBS
Le terme est surtout utilisé pour les huîtres et les moules. 4, record 11, French, - naissain
Record number: 11, Textual support number: 2 OBS
naissain : Ce terme est utilisé comme nom comptable quand il désigne les individus, p. ex. : il y a dix naissains sur ce collecteur. Il est également utilisé comme nom collectif quand il désigne un ensemble de jeunes mollusques, p. ex. : le naissain est abondant cette année. 2, record 11, French, - naissain
Record number: 11, Textual support number: 1 PHR
naissain de moule, naissain d’huître 5, record 11, French, - naissain
Record 11, Spanish
Record 11, Campo(s) temático(s)
- Moluscos, equinodermos y procordados
- Reproducción de animales
- Acuicultura
Record 11, Main entry term, Spanish
- cría
1, record 11, Spanish, cr%C3%ADa
correct, feminine noun
Record 11, Abbreviations, Spanish
Record 11, Synonyms, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2022-08-30
Record 12, English
Record 12, Subject field(s)
- Occupation Names (General)
- Accounting
Record 12, Main entry term, English
- senior bookkeeper
1, record 12, English, senior%20bookkeeper
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
- senior accounting clerk 2, record 12, English, senior%20accounting%20clerk
correct
Record 12, Textual support, English
Record number: 12, Textual support number: 1 CONT
The goal is to find and report the common mistakes using rule-based engine or machine learning algorithms, so that they can be fixed more efficiently by junior bookkeepers while taking less time from senior bookkeepers and the managers. 3, record 12, English, - senior%20bookkeeper
Record 12, Key term(s)
- senior book keeper
- senior book-keeper
Record 12, French
Record 12, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 12, Main entry term, French
- commis comptable principal
1, record 12, French, commis%20comptable%20principal
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
- commise comptable principale 2, record 12, French, commise%20comptable%20principale
correct, feminine noun
Record 12, Textual support, French
Record number: 12, Textual support number: 1 CONT
Un commis comptable principal aura besoin de plusieurs années d’expérience ou d’un diplôme d’associé ou [d’un] baccalauréat. 3, record 12, French, - commis%20comptable%20principal
Record 12, Key term(s)
- commis-comptable principal
- commise-comptable principale
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2022-08-30
Record 13, English
Record 13, Subject field(s)
- Occupation Names (General)
- Accounting
Record 13, Main entry term, English
- accounting assistant
1, record 13, English, accounting%20assistant
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
- accounting technician 2, record 13, English, accounting%20technician
correct
Record 13, Textual support, English
Record number: 13, Textual support number: 1 CONT
Accounting technicians will support the accountants in the company or organization by carrying out all the needed tasks and responsibilities in accounting. 3, record 13, English, - accounting%20assistant
Record 13, French
Record 13, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 13, Main entry term, French
- aide comptable
1, record 13, French, aide%20comptable
correct, masculine and feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
- assistant comptable 1, record 13, French, assistant%20comptable
correct, masculine noun
- assistante comptable 2, record 13, French, assistante%20comptable
correct, feminine noun
- technicien en comptabilité 3, record 13, French, technicien%20en%20comptabilit%C3%A9
correct, masculine noun
- technicienne en comptabilité 2, record 13, French, technicienne%20en%20comptabilit%C3%A9
correct, feminine noun
Record 13, Textual support, French
Record number: 13, Textual support number: 1 CONT
Le technicien en comptabilité assiste le comptable dans les nombreuses tâches qui incombent au service comptabilité […] il décharge son supérieur des travaux de saisie et de vérification, prépare les écritures de fin de mois et les états financiers, permettant au comptable de se focaliser sur les tâches de contrôle afférentes à son poste. 4, record 13, French, - aide%20comptable
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2022-07-13
Record 14, English
Record 14, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 14, Main entry term, English
- RG-GL accounting period
1, record 14, English, RG%2DGL%20accounting%20period
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
Record 14, Textual support, English
Record number: 14, Textual support number: 1 CONT
The RG-GL accounting period starts on the fourth working day following the end of the previous calendar month. All control data received on the first fourth working days, related to the new accounting period, will only be posted in the RG-GL on the morning of the fifth working day. 2, record 14, English, - RG%2DGL%20accounting%20period
Record number: 14, Textual support number: 1 OBS
RG-GL: Receiver General-General Ledger 3, record 14, English, - RG%2DGL%20accounting%20period
Record 14, French
Record 14, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 14, Main entry term, French
- période comptable du GLG-RG
1, record 14, French, p%C3%A9riode%20comptable%20du%20GLG%2DRG
correct, feminine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 CONT
La période comptable du GLG-RG commence le quatrième jour ouvrable suivant la fin du mois civil précédent. Toutes les données de contrôle reçues au cours des quatre premiers jours ouvrables, relativement à la nouvelle période comptable, ne seront inscrites dans le GLG-RG que lors de la cinquième journée ouvrable, en matinée. 2, record 14, French, - p%C3%A9riode%20comptable%20du%20GLG%2DRG
Record number: 14, Textual support number: 1 OBS
GLG-RG : grand livre général du receveur général 3, record 14, French, - p%C3%A9riode%20comptable%20du%20GLG%2DRG
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 2022-07-12
Record 15, English
Record 15, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 15, Main entry term, English
- central control account balance
1, record 15, English, central%20control%20account%20balance
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 CONT
After notification of the processing of the IS [interdepartmental settlement] transaction by the SPS [Standard Payment System] and receipt of the RG-GL [Receiver General-General Ledger] control account data files and central control account balances, Dept. A (creditor) processes an accounting entry to clear the accounts receivable account or to credit the expenses. 2, record 15, English, - central%20control%20account%20balance
Record 15, Key term(s)
- central control account balances
Record 15, French
Record 15, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 15, Main entry term, French
- solde du compte de contrôle central
1, record 15, French, solde%20du%20compte%20de%20contr%C3%B4le%20central
correct, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
Record 15, Textual support, French
Record number: 15, Textual support number: 1 CONT
À la réception de l'avis de traitement de l'opération de RI [règlement interministériel] par le SNP [Système normalisé des paiements], des fichiers des données de comptes de contrôle du GLG-RG [grand livre général du receveur général] et des soldes du compte de contrôle central, le min. «A»(créancier) enregistre une écriture comptable afin de liquider le compte débiteur ou de créditer les dépenses. 2, record 15, French, - solde%20du%20compte%20de%20contr%C3%B4le%20central
Record 15, Key term(s)
- soldes du compte de contrôle central
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2022-07-08
Record 16, English
Record 16, Subject field(s)
- Occupation Names (General)
- Management Control
- Auditing (Accounting)
- Government Accounting
Record 16, Main entry term, English
- controller
1, record 16, English, controller
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
- comptroller 2, record 16, English, comptroller
correct, officially approved
- compt 3, record 16, English, compt
correct, officially approved
- compt 3, record 16, English, compt
Record 16, Textual support, English
Record number: 16, Textual support number: 1 DEF
In financial management or company administration, the person directly in charge of budget control, major expenses or investments and use of analytical accounting information and computer data. 4, record 16, English, - controller
Record number: 16, Textual support number: 1 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 16, English, - controller
Record number: 16, Textual support number: 2 OBS
comptroller; compt: term and abbreviation officially approved by the Department of National Defence and the Canadian Forces. 6, record 16, English, - controller
Record 16, French
Record 16, Domaine(s)
- Désignations des emplois (Généralités)
- Contrôle de gestion
- Vérification (Comptabilité)
- Comptabilité publique
Record 16, Main entry term, French
- contrôleur
1, record 16, French, contr%C3%B4leur
correct, masculine noun, officially approved
Record 16, Abbreviations, French
- contr 2, record 16, French, contr
correct, masculine noun, officially approved
Record 16, Synonyms, French
- contrôleur de gestion 3, record 16, French, contr%C3%B4leur%20de%20gestion
correct, masculine noun
- contrôleuse 3, record 16, French, contr%C3%B4leuse
correct, feminine noun
- contrôleuse de gestion 3, record 16, French, contr%C3%B4leuse%20de%20gestion
correct, feminine noun
Record 16, Textual support, French
Record number: 16, Textual support number: 1 DEF
Cadre dirigeant chargé des activités de contrôle(notamment contrôle interne, contrôle comptable, contrôle budgétaire, contrôle de gestion) de l'entité. 3, record 16, French, - contr%C3%B4leur
Record number: 16, Textual support number: 1 OBS
contrôleur : terme extrait du CAPITAL Business Dictionary et reproduit avec l’autorisation de LID Editorial Empresarial. 4, record 16, French, - contr%C3%B4leur
Record number: 16, Textual support number: 2 OBS
contrôleur; contr : terme et abréviation uniformisés par le ministère de la Défense nationale et les Forces canadiennes. 5, record 16, French, - contr%C3%B4leur
Record 16, Spanish
Record 16, Campo(s) temático(s)
- Nombramiento de cargos (Generalidades)
- Control de gestión
- Verificación (Contabilidad)
- Contabilidad pública
Record 16, Main entry term, Spanish
- director de control
1, record 16, Spanish, director%20de%20control
correct, masculine noun
Record 16, Abbreviations, Spanish
Record 16, Synonyms, Spanish
Record 16, Textual support, Spanish
Record number: 16, Textual support number: 1 DEF
Dentro de la dirección financiera o de administración de una empresa el responsable directo del control del presupuesto, de la supervisión de los principales pagos por gastos o inversiones y de la explotación de la información que proviene de la contabilidad analítica y del sistema de información de la empresa. 1, record 16, Spanish, - director%20de%20control
Record number: 16, Textual support number: 1 OBS
director de control: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 16, Spanish, - director%20de%20control
Record 17 - external organization data 2022-03-22
Record 17, English
Record 17, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 17, Main entry term, English
- account audit clerk
1, record 17, English, account%20audit%20clerk
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record 17, Key term(s)
- accounts audit clerk
Record 17, French
Record 17, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 17, Main entry term, French
- commis à la vérification de comptes
1, record 17, French, commis%20%C3%A0%20la%20v%C3%A9rification%20de%20comptes
correct, masculine and feminine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
- commis à la vérification comptable 1, record 17, French, commis%20%C3%A0%20la%20v%C3%A9rification%20comptable
avoid, see observation, masculine and feminine noun
Record 17, Textual support, French
Record number: 17, Textual support number: 1 OBS
commis à la vérification comptable : titre à éviter, car le terme «vérification comptable» est plutôt l'équivalent d’«accounting audit». 1, record 17, French, - commis%20%C3%A0%20la%20v%C3%A9rification%20de%20comptes
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2021-10-29
Record 18, English
Record 18, Subject field(s)
- Financial and Budgetary Management
- Public Sector Budgeting
Record 18, Main entry term, English
- roll-up
1, record 18, English, roll%2Dup
correct, noun, officially approved
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 DEF
The means of updating vote records at all organizational levels of the [FINCON] data base from information generated at the lowest level. 1, record 18, English, - roll%2Dup
Record number: 18, Textual support number: 1 OBS
Roll-up: Officially approved by the Management Committee for the BCF [budgetary, accounting and finance] Glossary. Use of this term is mandatory in Canadian government texts. 2, record 18, English, - roll%2Dup
Record 18, French
Record 18, Domaine(s)
- Gestion budgétaire et financière
- Budget des collectivités publiques
Record 18, Main entry term, French
- cumul
1, record 18, French, cumul
correct, masculine noun, officially approved
Record 18, Abbreviations, French
Record 18, Synonyms, French
Record 18, Textual support, French
Record number: 18, Textual support number: 1 DEF
[...] moyen de mettre à jour les articles de crédit à tous les niveaux de l’organisation de la base de données (FINCON) à partir de l’information produite au niveau le plus bas. 2, record 18, French, - cumul
Record number: 18, Textual support number: 1 OBS
Cumul : terme uniformisé par le Comité de gestion du Lexique BCF [budgétaire, comptable et financier] et d’usage obligatoire dans la Fonction publique fédérale. 3, record 18, French, - cumul
Record 18, Spanish
Record 18, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Presupuestación del sector público
Record 18, Main entry term, Spanish
- acumulación
1, record 18, Spanish, acumulaci%C3%B3n
correct, feminine noun
Record 18, Abbreviations, Spanish
Record 18, Synonyms, Spanish
Record 18, Textual support, Spanish
Record number: 18, Textual support number: 1 CONT
El techo de gasto se ha calculado exclusivamente desde el lado del gasto, sin estimación de ingresos, y se ha construido por acumulación de partidas presupuestarias. 2, record 18, Spanish, - acumulaci%C3%B3n
Record 19 - internal organization data 2021-10-28
Record 19, English
Record 19, Subject field(s)
- Auditing (Accounting)
Record 19, Main entry term, English
- conclusion
1, record 19, English, conclusion
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
Record 19, Textual support, English
Record 19, French
Record 19, Domaine(s)
- Vérification (Comptabilité)
Record 19, Main entry term, French
- conclusion
1, record 19, French, conclusion
correct, feminine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
Record 19, Textual support, French
Record number: 19, Textual support number: 1 DEF
Jugement que le professionnel comptable exprime dans son rapport, à l'issue d’une mission devant conduire à l'expression d’une assurance relativement à des informations ou à d’autres éléments sur lesquels s’appuient les décideurs, quant au niveau d’assurance, soit élevé, soit modéré, qu'il a obtenu ou quant aux réserves ou autres formes de restriction qui s’imposent. 1, record 19, French, - conclusion
Record number: 19, Textual support number: 1 OBS
Lorsqu'il fournit un niveau élevé d’assurance, le professionnel comptable indique que, à son avis, les informations ou autres éléments sur lesquels il fait rapport sont conformes, à tous les égards importants, à des critères valables. Lorsqu'il fournit un niveau modéré d’assurance, le professionnel indique que, à la suite de son examen, il n’ a rien relevé qui le porte à croire que les informations ou autres éléments sur lesquels il fait rapport ne sont pas conformes, à tous les égards importants, à des critères valables. 1, record 19, French, - conclusion
Record 19, Spanish
Record 19, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 19, Main entry term, Spanish
- conclusión
1, record 19, Spanish, conclusi%C3%B3n
correct, feminine noun
Record 19, Abbreviations, Spanish
Record 19, Synonyms, Spanish
Record 19, Textual support, Spanish
Record number: 19, Textual support number: 1 CONT
Los trabajos de aseguramiento son aquéllos en los que un contador público expresa una conclusión diseñada para incrementar el grado de confianza de los usuarios sobre el resultado de la evaluación [...]. 1, record 19, Spanish, - conclusi%C3%B3n
Record 20 - internal organization data 2021-10-19
Record 20, English
Record 20, Subject field(s)
- Financial Accounting
Record 20, Main entry term, English
- interim review engagement
1, record 20, English, interim%20review%20engagement
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
- review of interim financial statements 1, record 20, English, review%20of%20interim%20financial%20statements
correct
- review of unaudited interim financial statements 2, record 20, English, review%20of%20unaudited%20interim%20financial%20statements
correct
- review of interim financial information 1, record 20, English, review%20of%20interim%20financial%20information
correct
- interim review 3, record 20, English, interim%20review
correct
Record 20, Textual support, English
Record number: 20, Textual support number: 1 CONT
An interim review ... deals mainly with the application of analytical procedures to financial data, and making enquiries of and having discussions with persons responsible for the entity's financial and accounting matters. 2, record 20, English, - interim%20review%20engagement
Record 20, French
Record 20, Domaine(s)
- Comptabilité générale
Record 20, Main entry term, French
- mission d'examen intermédiaire
1, record 20, French, mission%20d%27examen%20interm%C3%A9diaire
correct, feminine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
- examen des états financiers intermédiaires 1, record 20, French, examen%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires
correct, masculine noun
- examen limité des états financiers intermédiaires 1, record 20, French, examen%20limit%C3%A9%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires
correct, masculine noun
- examen des états financiers intermédiaires non audités 2, record 20, French, examen%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires%20non%20audit%C3%A9s
correct, masculine noun
- examen des états financiers intermédiaires non vérifiés 3, record 20, French, examen%20des%20%C3%A9tats%20financiers%20interm%C3%A9diaires%20non%20v%C3%A9rifi%C3%A9s
correct, masculine noun, Canada
- examen intermédiaire 4, record 20, French, examen%20interm%C3%A9diaire
correct, masculine noun
- examen limité de la situation intermédiaire 1, record 20, French, examen%20limit%C3%A9%20de%20la%20situation%20interm%C3%A9diaire
correct, masculine noun, Belgium, France
Record 20, Textual support, French
Record number: 20, Textual support number: 1 DEF
Mission d’examen(ou d’examen limité) confiée à un professionnel comptable, devant aboutir à une communication écrite exprimant une assurance modérée à l'égard d’états financiers intermédiaires non audités faisant l'objet de son évaluation. 1, record 20, French, - mission%20d%27examen%20interm%C3%A9diaire
Record number: 20, Textual support number: 1 OBS
Le professionnel comptable à qui l'on confie la mission d’examen intermédiaire est le plus souvent celui chargé également de la mission d’audit des états financiers annuels de l'entité. L'examen intermédiaire confié à l'auditeur a parfois uniquement pour but d’aider le comité d’audit, le conseil d’administration, la direction ou une autre instance de l'entité à s’acquitter de ses responsabilités relativement à la revue des états financiers intermédiaires non audités de l'entité devant être diffusés en vertu des dispositions de la législation sur les valeurs mobilières. 1, record 20, French, - mission%20d%27examen%20interm%C3%A9diaire
Record 20, Spanish
Record 20, Campo(s) temático(s)
- Contabilidad general
Record 20, Main entry term, Spanish
- examen de los estados financieros intermedios
1, record 20, Spanish, examen%20de%20los%20estados%20financieros%20intermedios
correct, masculine noun
Record 20, Abbreviations, Spanish
Record 20, Synonyms, Spanish
Record 20, Textual support, Spanish
Record number: 20, Textual support number: 1 CONT
El boletín 4040 menciona que hay entidades que tienen que emitir estados financieros intermedios para cumplir con requisitos legales, estatutarios o contractuales; el contador público puede involucrarse de varias formas con los estados financieros intermedios, que pueden ir desde una consulta informal sobre la preparación de los estados, hasta un examen de los estados financieros intermedios de acuerdo con las normas de auditoría generalmente aceptadas. 1, record 20, Spanish, - examen%20de%20los%20estados%20financieros%20intermedios
Record 21 - internal organization data 2021-10-19
Record 21, English
Record 21, Subject field(s)
- Auditing (Accounting)
Record 21, Main entry term, English
- communication
1, record 21, English, communication
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record 21, French
Record 21, Domaine(s)
- Vérification (Comptabilité)
Record 21, Main entry term, French
- déclaration
1, record 21, French, d%C3%A9claration
correct, feminine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
- rapport 1, record 21, French, rapport
correct, masculine noun
Record 21, Textual support, French
Record number: 21, Textual support number: 1 DEF
Document produit par le professionnel comptable au sujet des informations ou autres éléments auxquels il est associé, dans lequel il indique la nature et l'étendue de son intervention, ainsi que les résultats de ses travaux. 1, record 21, French, - d%C3%A9claration
Record number: 21, Textual support number: 1 OBS
Le professionnel comptable produit ce genre de document lorsque les normes le prescrivent ou qu'il est d’avis que cela est nécessaire pour prévenir les méprises. 1, record 21, French, - d%C3%A9claration
Record 21, Spanish
Record 21, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 21, Main entry term, Spanish
- declaración
1, record 21, Spanish, declaraci%C3%B3n
correct, feminine noun
Record 21, Abbreviations, Spanish
Record 21, Synonyms, Spanish
Record 21, Textual support, Spanish
Record number: 21, Textual support number: 1 CONT
El informe de auditoría incluirá una sección [...] que [...] incluya una declaración de que el auditor es independiente de la entidad [...]. 1, record 21, Spanish, - declaraci%C3%B3n
Record 22 - internal organization data 2021-08-26
Record 22, English
Record 22, Subject field(s)
- Military Administration
- Surveillance and Formalities (Air Transport)
Record 22, Main entry term, English
- audit and inspection
1, record 22, English, audit%20and%20inspection
correct, NATO, standardized
Record 22, Abbreviations, English
- A&I 2, record 22, English, A%26I
correct, NATO, standardized
Record 22, Synonyms, English
Record 22, Textual support, English
Record number: 22, Textual support number: 1 OBS
audit and inspection; A&I: designations standardized by NATO. 3, record 22, English, - audit%20and%20inspection
Record 22, French
Record 22, Domaine(s)
- Administration militaire
- Contrôles et formalités (Transport aérien)
Record 22, Main entry term, French
- vérification comptable et inspection
1, record 22, French, v%C3%A9rification%20comptable%20et%20inspection
correct, feminine noun, NATO, standardized
Record 22, Abbreviations, French
- A&I 2, record 22, French, A%26I
correct, feminine noun, NATO, standardized
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 OBS
vérification comptable et inspection; A&I : désignations normalisées par l'OTAN. 3, record 22, French, - v%C3%A9rification%20comptable%20et%20inspection
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 2021-05-11
Record 23, English
Record 23, Subject field(s)
- Organizations, Administrative Units and Committees
- Water Resources Management
Record 23, Main entry term, English
- Société Nationale des Eaux du Sénégal
1, record 23, English, Soci%C3%A9t%C3%A9%20Nationale%20des%20Eaux%20du%20S%C3%A9n%C3%A9gal
correct, Africa
Record 23, Abbreviations, English
- SONES 1, record 23, English, SONES
correct, Africa
Record 23, Synonyms, English
- Société nationale d'exploitation des eaux du Sénégal 2, record 23, English, Soci%C3%A9t%C3%A9%20nationale%20d%27exploitation%20des%20eaux%20du%20S%C3%A9n%C3%A9gal
former designation, Africa
- SONEES 3, record 23, English, SONEES
former designation, Africa
- SONEES 3, record 23, English, SONEES
Record 23, Textual support, English
Record 23, French
Record 23, Domaine(s)
- Organismes, unités administratives et comités
- Gestion des ressources en eau
Record 23, Main entry term, French
- Société Nationale des Eaux du Sénégal
1, record 23, French, Soci%C3%A9t%C3%A9%20Nationale%20des%20Eaux%20du%20S%C3%A9n%C3%A9gal
correct, feminine noun, Africa
Record 23, Abbreviations, French
- SONES 1, record 23, French, SONES
correct, feminine noun, Africa
Record 23, Synonyms, French
- Société nationale d'exploitation des eaux du Sénégal 2, record 23, French, Soci%C3%A9t%C3%A9%20nationale%20d%27exploitation%20des%20eaux%20du%20S%C3%A9n%C3%A9gal
former designation, feminine noun, Africa
- SONEES 3, record 23, French, SONEES
former designation, feminine noun, Africa
- SONEES 3, record 23, French, SONEES
Record 23, Textual support, French
Record number: 23, Textual support number: 1 OBS
La mission de la SONES est en quatre volets : gestion du patrimoine(sécurisation du patrimoine foncier et immobilier, suivi physique et comptable des biens) ;programmation des investissements(réalisation des études et planifications; recherche de financements; maîtrise d’ouvrages et maîtrise d’œuvre des travaux de renouvellement et d’extension de l'infrastructure) ;information et sensibilisation du public à l'économie de l'eau; contrôle de la qualité de l'exploitation(contrôle de la qualité de l'eau; contrôle de la qualité du service public de l'eau; contrôle de la performance du fermier). 4, record 23, French, - Soci%C3%A9t%C3%A9%20Nationale%20des%20Eaux%20du%20S%C3%A9n%C3%A9gal
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 2021-05-10
Record 24, English
Record 24, Subject field(s)
- Public Sector Budgeting
- Federal Administration
Record 24, Main entry term, English
- A-base review
1, record 24, English, A%2Dbase%20review
correct, officially approved
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 DEF
... a one-time intensive overall review of on-going activities of a department or agency with the objective of freeing up resources assigned to low priority activities in order to reallocate resources to new demands. 2, record 24, English, - A%2Dbase%20review
Record number: 24, Textual support number: 1 OBS
The concept of the A-base review borrows from the zero base budgeting approach in that historical patterns of resource allocation are not in themselves justification for continuing such allocations. 2, record 24, English, - A%2Dbase%20review
Record number: 24, Textual support number: 2 OBS
A-base review: designation officially approved by the Management Committee for the BCF (budgetary, accounting and finance) Glossary. 3, record 24, English, - A%2Dbase%20review
Record 24, French
Record 24, Domaine(s)
- Budget des collectivités publiques
- Administration fédérale
Record 24, Main entry term, French
- révision des services votés
1, record 24, French, r%C3%A9vision%20des%20services%20vot%C3%A9s
correct, feminine noun, officially approved
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 CONT
Les services votés constituent la part des dépenses de l’État qui est reconduite d’année en année [...] Le Gouvernement (de la France) a demandé à la Cour des comptes d’entreprendre une révision des services votés des ministères afin de diminuer la continuité de fait des dépenses d’un budget à l’autre. En outre, chaque ministère a été invité à procéder lui-même à une révision pour permettre ce qu’on a appelé le redéploiement interne des crédits. 2, record 24, French, - r%C3%A9vision%20des%20services%20vot%C3%A9s
Record number: 24, Textual support number: 1 OBS
Redéploiement : Action par laquelle un ministère abandonne certaines actions pour être financièrement en mesure d’en promouvoir de plus utiles d’un même montant. 3, record 24, French, - r%C3%A9vision%20des%20services%20vot%C3%A9s
Record number: 24, Textual support number: 2 OBS
révision des services votés : désignation uniformisée par le Comité de gestion du Lexique BCF(budgétaire, comptable et financier). 3, record 24, French, - r%C3%A9vision%20des%20services%20vot%C3%A9s
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - external organization data 2021-03-18
Record 25, English
Record 25, Subject field(s)
- Compartment – Nomenclature 4.0
- Museums and Heritage (General)
Record 25, Main entry term, English
- bookkeeping machine
1, record 25, English, bookkeeping%20machine
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, Textual support, English
Record number: 25, Textual support number: 1 OBS
bookkeeping machine: an item in the "Data Processing Tools and Equipment" class of the "Tools and Equipment for Communication" category. 2, record 25, English, - bookkeeping%20machine
Record 25, French
Record 25, Domaine(s)
- Tiroir – Nomenclature 4.0
- Muséologie et patrimoine (Généralités)
Record 25, Main entry term, French
- machine comptable
1, record 25, French, machine%20comptable
correct, feminine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record number: 25, Textual support number: 1 OBS
machine comptable : objet de la classe «Outils et équipement de traitement des données» de la catégorie «Outillage et équipement pour la communication». 2, record 25, French, - machine%20comptable
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - external organization data 2021-03-18
Record 26, English
Record 26, Subject field(s)
- Compartment – Nomenclature 4.0
- Museums and Heritage (General)
Record 26, Main entry term, English
- daybook
1, record 26, English, daybook
correct
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record number: 26, Textual support number: 1 OBS
daybook: an item in the "Documentary Objects" class of the "Communication Objects" category. 2, record 26, English, - daybook
Record 26, French
Record 26, Domaine(s)
- Tiroir – Nomenclature 4.0
- Muséologie et patrimoine (Généralités)
Record 26, Main entry term, French
- journal comptable
1, record 26, French, journal%20comptable
correct, masculine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 OBS
journal comptable : objet de la classe «Objets documentaires» de la catégorie «Objets de communication». 2, record 26, French, - journal%20comptable
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 2020-12-03
Record 27, English
Record 27, Subject field(s)
- Management Control
- Quality Control (Management)
- Accounting
Record 27, Main entry term, English
- audit
1, record 27, English, audit
correct, noun
Record 27, Abbreviations, English
Record 27, Synonyms, English
- auditing 2, record 27, English, auditing
correct
Record 27, Textual support, English
Record number: 27, Textual support number: 1 DEF
An examination of evidential matter to determine the reliability of a record or assertion or to evaluate compliance with rules or policies or with conditions of an agreement. 3, record 27, English, - audit
Record 27, French
Record 27, Domaine(s)
- Contrôle de gestion
- Contrôle de la qualité (Gestion)
- Comptabilité
Record 27, Main entry term, French
- contrôle
1, record 27, French, contr%C3%B4le
correct, masculine noun
Record 27, Abbreviations, French
Record 27, Synonyms, French
- vérification 2, record 27, French, v%C3%A9rification
correct, feminine noun
- audit 3, record 27, French, audit
correct, masculine noun
Record 27, Textual support, French
Record number: 27, Textual support number: 1 DEF
Étude critique de documents et d’autres éléments probants en vue de déterminer l'authenticité et l'exactitude d’un enregistrement comptable ou d’une assertion ou pour évaluer la conformité à des lignes de conduite ou à des clauses contractuelles. 1, record 27, French, - contr%C3%B4le
Record 27, Spanish
Record 27, Campo(s) temático(s)
- Control de gestión
- Control de la calidad (Gestión)
- Contabilidad
Record 27, Main entry term, Spanish
- auditoría
1, record 27, Spanish, auditor%C3%ADa
correct, feminine noun
Record 27, Abbreviations, Spanish
Record 27, Synonyms, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 2020-10-07
Record 28, English
Record 28, Subject field(s)
- Mollusks, Echinoderms and Prochordates
- Aquaculture
Record 28, Main entry term, English
- oyster spat
1, record 28, English, oyster%20spat
correct
Record 28, Abbreviations, English
Record 28, Synonyms, English
- oyster seed 2, record 28, English, oyster%20seed
correct
Record 28, Textual support, English
Record number: 28, Textual support number: 1 DEF
Young oysters used for stocking farms or to start a production cycle. 3, record 28, English, - oyster%20spat
Record 28, French
Record 28, Domaine(s)
- Mollusques, échinodermes et procordés
- Aquaculture
Record 28, Main entry term, French
- naissain d'huître
1, record 28, French, naissain%20d%27hu%C3%AEtre
correct, masculine noun
Record 28, Abbreviations, French
Record 28, Synonyms, French
Record 28, Textual support, French
Record number: 28, Textual support number: 1 DEF
Jeunes huîtres stockées dans une ferme dans le but de servir à amorcer le cycle de production. 2, record 28, French, - naissain%20d%27hu%C3%AEtre
Record number: 28, Textual support number: 1 OBS
naissain d’huître : Ce terme est utilisé comme nom comptable quand il désigne les individus, p. ex. : il y a dix naissains d’huître sur ce collecteur. Il est également utilisé comme nom collectif quand il désigne un ensemble de jeunes huîtres, p. ex. : le naissain est abondant cette année. 2, record 28, French, - naissain%20d%27hu%C3%AEtre
Record 28, Spanish
Record 28, Campo(s) temático(s)
- Moluscos, equinodermos y procordados
- Acuicultura
Record 28, Main entry term, Spanish
- semilla de ostra
1, record 28, Spanish, semilla%20de%20ostra
correct, feminine noun
Record 28, Abbreviations, Spanish
Record 28, Synonyms, Spanish
- embriones de ostra 1, record 28, Spanish, embriones%20de%20ostra
correct, masculine noun, plural
Record 28, Textual support, Spanish
Record 29 - internal organization data 2020-09-30
Record 29, English
Record 29, Subject field(s)
- Mollusks, Echinoderms and Prochordates
- Aquaculture
Record 29, Main entry term, English
- mussel spat
1, record 29, English, mussel%20spat
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
- mussel seed 1, record 29, English, mussel%20seed
correct
Record 29, Textual support, English
Record number: 29, Textual support number: 1 DEF
Young mussels used for stocking farms or to start a production cycle. 2, record 29, English, - mussel%20spat
Record number: 29, Textual support number: 1 CONT
Mussel seed … is usually collected by growers onsite, or from other commercial seed leases in the region. 1, record 29, English, - mussel%20spat
Record 29, French
Record 29, Domaine(s)
- Mollusques, échinodermes et procordés
- Aquaculture
Record 29, Main entry term, French
- naissain de moule
1, record 29, French, naissain%20de%20moule
correct, masculine noun
Record 29, Abbreviations, French
Record 29, Synonyms, French
Record 29, Textual support, French
Record number: 29, Textual support number: 1 DEF
Jeunes moules stockés dans une ferme dans le but de servir à amorcer le cycle de production. 2, record 29, French, - naissain%20de%20moule
Record number: 29, Textual support number: 1 CONT
Les mytiliculteurs recueillent habituellement les naissains de moules sur place ou dans d’autres concessions commerciales de la région. 1, record 29, French, - naissain%20de%20moule
Record number: 29, Textual support number: 1 OBS
naissain de moule : Ce terme est utilisé comme nom comptable quand il désigne les individus, p. ex. : il y a dix naissains de moule sur ce collecteur. Il est également utilisé comme nom collectif quand il désigne un ensemble de jeunes moules, p. ex. : le naissain de moules est abondant cette année. 2, record 29, French, - naissain%20de%20moule
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 2020-06-12
Record 30, English
Record 30, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 30, Main entry term, English
- goodwill
1, record 30, English, goodwill
correct
Record 30, Abbreviations, English
Record 30, Synonyms, English
- consolidated goodwill 2, record 30, English, consolidated%20goodwill
correct
- consolidation goodwill 3, record 30, English, consolidation%20goodwill
correct
- purchased goodwill 4, record 30, English, purchased%20goodwill
correct
- positive goodwill 5, record 30, English, positive%20goodwill
correct
Record 30, Textual support, English
Record number: 30, Textual support number: 1 CONT
... goodwill is the portion of the purchase price that is higher than the sum of the net fair value of all of the assets purchased in the acquisition and the liabilities assumed in the process. The value of a company's brand name, solid customer base, good customer relations, good employee relations, and proprietary technology represent some reasons why goodwill exists. 6, record 30, English, - goodwill
Record 30, French
Record 30, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 30, Main entry term, French
- écart d'acquisition
1, record 30, French, %C3%A9cart%20d%27acquisition
correct, see observation, masculine noun
Record 30, Abbreviations, French
Record 30, Synonyms, French
- goodwill 2, record 30, French, goodwill
correct, see observation, masculine noun
- écart d'acquisition positif 3, record 30, French, %C3%A9cart%20d%27acquisition%20positif
correct, masculine noun
- survaleur 4, record 30, French, survaleur
correct, feminine noun
Record 30, Textual support, French
Record number: 30, Textual support number: 1 DEF
[...] excédent du prix d’acquisition d’une entreprise sur la juste valeur comptable de l'actif net identifiable de cette dernière. 5, record 30, French, - %C3%A9cart%20d%27acquisition
Record number: 30, Textual support number: 1 OBS
écart d’acquisition : terme à utiliser dans les états financiers d’entreprises à capital fermé. Ces entreprises doivent appliquer les Normes comptables pour les entreprises à capital fermé (principes comptables pour les petites et moyennes entreprises du Canada). 6, record 30, French, - %C3%A9cart%20d%27acquisition
Record number: 30, Textual support number: 2 OBS
goodwill : terme à utiliser dans les états financiers d’entreprises qui ont une obligation publique de rendre des comptes. Ces entreprises doivent appliquer les Normes internationales d’information financière. 6, record 30, French, - %C3%A9cart%20d%27acquisition
Record 30, Spanish
Record 30, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 30, Main entry term, Spanish
- excedente de consolidación
1, record 30, Spanish, excedente%20de%20consolidaci%C3%B3n
correct, masculine noun
Record 30, Abbreviations, Spanish
Record 30, Synonyms, Spanish
Record 30, Textual support, Spanish
Record number: 30, Textual support number: 1 DEF
Porción adicional pagada por una compañía principal (o matriz) o una compañía tenedora (o controladora) de acciones, por su inversión en una subsidiaria, atribuible al poder de ganancia o a otro valor intangible no registrado en los libros de la subsidiaria, algunas veces llamado crédito mercantil consolidado. 1, record 30, Spanish, - excedente%20de%20consolidaci%C3%B3n
Record 31 - internal organization data 2020-02-22
Record 31, English
Record 31, Subject field(s)
- Accounting
Record 31, Main entry term, English
- international accounting standard
1, record 31, English, international%20accounting%20standard
correct, NATO, standardized
Record 31, Abbreviations, English
- IAS 2, record 31, English, IAS
correct, NATO, standardized
Record 31, Synonyms, English
Record 31, Textual support, English
Record number: 31, Textual support number: 1 DEF
international accounting standards: Authoritative standards of how certain types of transactions and other events should be reflected in financial statements. 3, record 31, English, - international%20accounting%20standard
Record number: 31, Textual support number: 1 OBS
international accounting standard; IAS: designations standardized by NATO. 4, record 31, English, - international%20accounting%20standard
Record number: 31, Textual support number: 2 OBS
international accounting standard: designation usually used in the plural. 4, record 31, English, - international%20accounting%20standard
Record 31, Key term(s)
- international accounting standards
Record 31, French
Record 31, Domaine(s)
- Comptabilité
Record 31, Main entry term, French
- norme comptable internationale
1, record 31, French, norme%20comptable%20internationale
correct, feminine noun, NATO, standardized
Record 31, Abbreviations, French
- NCI 2, record 31, French, NCI
correct, feminine noun
- IAS 3, record 31, French, IAS
correct, feminine noun, NATO, standardized
Record 31, Synonyms, French
Record 31, Textual support, French
Record number: 31, Textual support number: 1 OBS
norme comptable internationale; IAS : désignations normalisées par l'OTAN. 4, record 31, French, - norme%20comptable%20internationale
Record number: 31, Textual support number: 2 OBS
norme comptable internationale : désignation habituellement utilisée au pluriel. 4, record 31, French, - norme%20comptable%20internationale
Record 31, Key term(s)
- normes comptables internationales
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 2020-01-02
Record 32, English
Record 32, Subject field(s)
- Financial Accounting
Record 32, Main entry term, English
- accounting unit
1, record 32, English, accounting%20unit
correct, NATO, standardized
Record 32, Abbreviations, English
- AU 2, record 32, English, AU
correct, NATO, standardized
Record 32, Synonyms, English
- accounting entity 3, record 32, English, accounting%20entity
correct
Record 32, Textual support, English
Record number: 32, Textual support number: 1 DEF
An organization or a component thereof for which an individual set of accounts is maintained. 4, record 32, English, - accounting%20unit
Record number: 32, Textual support number: 1 OBS
accounting unit: designation extracted from the "Glossaire de l'économie" with the authorization of the Organisation for Economic Co-operation and Development. 5, record 32, English, - accounting%20unit
Record number: 32, Textual support number: 2 OBS
accounting unit; AU: designations standardized by NATO. 5, record 32, English, - accounting%20unit
Record 32, French
Record 32, Domaine(s)
- Comptabilité générale
Record 32, Main entry term, French
- unité de compte
1, record 32, French, unit%C3%A9%20de%20compte
correct, feminine noun, NATO, standardized
Record 32, Abbreviations, French
- UC 2, record 32, French, UC
correct, feminine noun, NATO, standardized
Record 32, Synonyms, French
- unité comptable 3, record 32, French, unit%C3%A9%20comptable
correct, feminine noun
- section comptable 4, record 32, French, section%20comptable
correct, feminine noun
- division comptable 4, record 32, French, division%20comptable
correct, feminine noun
Record 32, Textual support, French
Record number: 32, Textual support number: 1 DEF
Composante (filiale, division, succursale, branche d’activité ou autre section) d’une entité, pour laquelle on tient une comptabilité distincte, ou plus particulièrement dont on isole les coûts et, dans certains cas, les produits et les ressources, pour un meilleur contrôle et une meilleure évaluation du rendement obtenu. 4, record 32, French, - unit%C3%A9%20de%20compte
Record number: 32, Textual support number: 1 OBS
unité de compte; unité comptable : désignations extraites du Glossaire de l'économie et reproduites avec l'autorisation de l'Organisation de coopération et développement économiques. 5, record 32, French, - unit%C3%A9%20de%20compte
Record number: 32, Textual support number: 2 OBS
unité de compte; UC : désignations normalisées par l’OTAN. 5, record 32, French, - unit%C3%A9%20de%20compte
Record 32, Spanish
Record 32, Campo(s) temático(s)
- Contabilidad general
Record 32, Main entry term, Spanish
- unidad de cuenta
1, record 32, Spanish, unidad%20de%20cuenta
correct, feminine noun
Record 32, Abbreviations, Spanish
Record 32, Synonyms, Spanish
Record 32, Textual support, Spanish
Record 33 - internal organization data 2019-11-04
Record 33, English
Record 33, Subject field(s)
- Federal Government Bodies and Committees (Canadian)
- Inventory and Material Management
- Government Contracts
- Remuneration (Personnel Management)
Record 33, Main entry term, English
- Public Services and Procurement Canada
1, record 33, English, Public%20Services%20and%20Procurement%20Canada
correct
Record 33, Abbreviations, English
- PSPC 2, record 33, English, PSPC
correct
Record 33, Synonyms, English
- Department of Public Works and Government Services 3, record 33, English, Department%20of%20Public%20Works%20and%20Government%20Services
correct
- Public Works and Government Services Canada 4, record 33, English, Public%20Works%20and%20Government%20Services%20Canada
former designation, correct
- PWGSC 4, record 33, English, PWGSC
former designation, correct
- PWGSC 4, record 33, English, PWGSC
Record 33, Textual support, English
Record number: 33, Textual support number: 1 OBS
Public Services and Procurement Canada [serves] federal departments and agencies as their central purchasing agent, real property manager, treasurer, accountant, pay and pension administrator, integrity adviser and linguistic authority. 5, record 33, English, - Public%20Services%20and%20Procurement%20Canada
Record number: 33, Textual support number: 2 OBS
Public Services and Procurement Canada: applied title. 6, record 33, English, - Public%20Services%20and%20Procurement%20Canada
Record number: 33, Textual support number: 3 OBS
Department of Public Works and Government Services: legal title. 6, record 33, English, - Public%20Services%20and%20Procurement%20Canada
Record number: 33, Textual support number: 4 OBS
Public Works and Government Services Canada: former applied title (in use until November 4, 2015). 6, record 33, English, - Public%20Services%20and%20Procurement%20Canada
Record number: 33, Textual support number: 5 OBS
The offices of Minister of Supply and Services and Minister of Public Works were abolished, while the office of Minister of Public Works and Government Services was created on July 12, 1996. 6, record 33, English, - Public%20Services%20and%20Procurement%20Canada
Record 33, French
Record 33, Domaine(s)
- Organismes et comités fédéraux (Gouvernement canadien)
- Gestion des stocks et du matériel
- Marchés publics
- Rémunération (Gestion du personnel)
Record 33, Main entry term, French
- Services publics et Approvisionnement Canada
1, record 33, French, Services%20publics%20et%20Approvisionnement%20Canada
correct, masculine noun
Record 33, Abbreviations, French
- SPAC 2, record 33, French, SPAC
correct, masculine noun
Record 33, Synonyms, French
- ministère des Travaux publics et des Services gouvernementaux 3, record 33, French, minist%C3%A8re%20des%20Travaux%20publics%20et%20des%20Services%20gouvernementaux
correct, masculine noun
- Travaux publics et Services gouvernementaux Canada 4, record 33, French, Travaux%20publics%20et%20Services%20gouvernementaux%20Canada
former designation, correct, masculine noun
- TPSGC 4, record 33, French, TPSGC
former designation, correct, masculine noun
- TPSGC 4, record 33, French, TPSGC
Record 33, Textual support, French
Record number: 33, Textual support number: 1 OBS
Services publics et Approvisionnement Canada [sert] les ministères et organismes fédéraux en tant qu'acheteur central, gestionnaire de biens immobiliers, trésorier, comptable, administrateur de la paye et des pensions, conseiller en matière d’intégrité et spécialiste des questions linguistiques. 5, record 33, French, - Services%20publics%20et%20Approvisionnement%20Canada
Record number: 33, Textual support number: 2 OBS
Services publics et Approvisionnement Canada : titre d’usage. 6, record 33, French, - Services%20publics%20et%20Approvisionnement%20Canada
Record number: 33, Textual support number: 3 OBS
ministère des Travaux publics et des Services gouvernementaux : appellation légale. 6, record 33, French, - Services%20publics%20et%20Approvisionnement%20Canada
Record number: 33, Textual support number: 4 OBS
Travaux publics et Services gouvernementaux Canada : ancien titre d’usage (jusqu’au 4 novembre 2015). 6, record 33, French, - Services%20publics%20et%20Approvisionnement%20Canada
Record number: 33, Textual support number: 5 OBS
Les fonctions de ministre des Approvisionnements et des Services et de ministre des Travaux publics furent abolies, alors que celle de ministre des Travaux publics et des Services gouvernementaux fut créée le 12 juillet 1996. 6, record 33, French, - Services%20publics%20et%20Approvisionnement%20Canada
Record 33, Spanish
Record 33, Campo(s) temático(s)
- Organismos y comités federales (canadienses)
- Gestión de existencias y materiales
- Contratos gubernamentales
- Remuneración (Gestión del personal)
Record 33, Main entry term, Spanish
- Ministerio de Servicios Públicos y Aprovisionamiento
1, record 33, Spanish, Ministerio%20de%20Servicios%20P%C3%BAblicos%20y%20Aprovisionamiento
correct, masculine noun, Canada
Record 33, Abbreviations, Spanish
Record 33, Synonyms, Spanish
- Ministerio de Obras Públicas y Servicios Gubernamentales 1, record 33, Spanish, Ministerio%20de%20Obras%20P%C3%BAblicas%20y%20Servicios%20Gubernamentales
former designation, see observation, masculine noun, Canada
- MOPSGC 1, record 33, Spanish, MOPSGC
correct, see observation, masculine noun
- MOPSGC 1, record 33, Spanish, MOPSGC
Record 33, Textual support, Spanish
Record number: 33, Textual support number: 1 OBS
Ministerio de Servicios Públicos y Aprovisionamiento de Canadá: equivalente español para el título usual del ministerio que entró en vigor el 4 de noviembre de 2015. 2, record 33, Spanish, - Ministerio%20de%20Servicios%20P%C3%BAblicos%20y%20Aprovisionamiento
Record number: 33, Textual support number: 2 OBS
Ministerio de Obras Públicas y Servicios Gubernamentales de Canadá: equivalente español del nombre que continúa siendo la denominación jurídica del ministerio al 4 de noviembre de 2015. 2, record 33, Spanish, - Ministerio%20de%20Servicios%20P%C3%BAblicos%20y%20Aprovisionamiento
Record 34 - internal organization data 2019-05-09
Record 34, English
Record 34, Subject field(s)
- Commercial Law
- Trade
Record 34, Main entry term, English
- de minimis test
1, record 34, English, de%20minimis%20test
correct
Record 34, Abbreviations, English
Record 34, Synonyms, English
Record 34, Textual support, English
Record 34, French
Record 34, Domaine(s)
- Droit commercial
- Commerce
Record 34, Main entry term, French
- test de minimis
1, record 34, French, test%20de%20minimis
correct, feminine noun
Record 34, Abbreviations, French
Record 34, Synonyms, French
Record 34, Textual support, French
Record number: 34, Textual support number: 1 CONT
L'IESBA [Conseil des normes internationales de déontologie de la profession comptable] s’est demandé si, conformément aux exigences en matière d’information imposées par d’autres ressorts territoriaux, un test de minimis devrait être effectué afin de déterminer si les manquements sans importance pourraient ne pas être communiqués aux responsables de la gouvernance. 1, record 34, French, - test%20de%20minimis
Record 34, Spanish
Record 34, Campo(s) temático(s)
- Derecho mercantil
- Comercio
Record 34, Main entry term, Spanish
- prueba de minimis
1, record 34, Spanish, prueba%20de%20minimis
correct, feminine noun
Record 34, Abbreviations, Spanish
Record 34, Synonyms, Spanish
Record 34, Textual support, Spanish
Record number: 34, Textual support number: 1 CONT
El rendimiento del bono del gobierno sería relevante solo cuando se prometen montos adicionales. En esos casos, los criterios apelan a la aplicación de una prueba de minimis a la tasa de interés prometida. La prueba de minimis considera factores que incluyen la tasa de financiamiento del gobierno soberano [...] 1, record 34, Spanish, - prueba%20de%20minimis
Record number: 34, Textual support number: 1 OBS
de minimis: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, indica que la locución "de minimis" se aplica a aquello relacionado con las cosas pequeñas o más específicamente a lo que no tiene la suficiente importancia para que la ley le preste atención. 2, record 34, Spanish, - prueba%20de%20minimis
Record number: 34, Textual support number: 2 OBS
de minimis: La Fundación del Español Urgente (Fundéu BBVA), con el asesoramiento de la Real Academia Española, indica que la locución latina "de minimis", propia del lenguaje jurídico, se escribe en letra cursiva y sin tilde en minimis. 2, record 34, Spanish, - prueba%20de%20minimis
Record 35 - external organization data 2019-03-04
Record 35, English
Record 35, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 35, Main entry term, English
- accounting for transportation assets 1, record 35, English, accounting%20for%20transportation%20assets
Record 35, Abbreviations, English
Record 35, Synonyms, English
Record 35, Textual support, English
Record 35, French
Record 35, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 35, Main entry term, French
- comptabilité de l'actif des transports
1, record 35, French, comptabilit%C3%A9%20de%20l%27actif%20des%20transports
feminine noun
Record 35, Abbreviations, French
Record 35, Synonyms, French
- gestion comptable des transports 1, record 35, French, gestion%20comptable%20des%20transports
avoid, see observation, feminine noun
Record 35, Textual support, French
Record number: 35, Textual support number: 1 OBS
gestion comptable des transports : terme à éviter, car il est elliptique. 1, record 35, French, - comptabilit%C3%A9%20de%20l%27actif%20des%20transports
Record 35, Spanish
Record 35, Textual support, Spanish
Record 36 - internal organization data 2019-02-15
Record 36, English
Record 36, Subject field(s)
- Financial Institutions
Record 36, Main entry term, English
- trustee service
1, record 36, English, trustee%20service
correct
Record 36, Abbreviations, English
Record 36, Synonyms, English
- service as trustees 2, record 36, English, service%20as%20trustees
correct
- fiduciary service 3, record 36, English, fiduciary%20service
correct
Record 36, Textual support, English
Record number: 36, Textual support number: 1 CONT
[Enable Scotland's] trustee service can help you and your family prepare for the future. Trusts are a way of protecting your son or daughter's inheritance as well as their entitlements to community care and benefits. Through [Enable Scotland's] trustee service, we can help look after any money you leave to your child, and make sure they have the support they need to manage it. 4, record 36, English, - trustee%20service
Record number: 36, Textual support number: 1 OBS
fiduciary service: designation usually used in the plural. 5, record 36, English, - trustee%20service
Record 36, Key term(s)
- fiduciary services
Record 36, French
Record 36, Domaine(s)
- Institutions financières
Record 36, Main entry term, French
- service fiduciaire
1, record 36, French, service%20fiduciaire
correct, masculine noun
Record 36, Abbreviations, French
Record 36, Synonyms, French
- service de fiducie 2, record 36, French, service%20de%20fiducie
correct, masculine noun
Record 36, Textual support, French
Record number: 36, Textual support number: 1 CONT
Services de fiducie. Que vous ayez établi une fiducie de votre vivant ou par voie testamentaire, son administration demeure complexe et nécessite diverses connaissances au niveau juridique, comptable, fiscal et relevant du domaine des valeurs mobilières et immobilières, le cas échéant. 3, record 36, French, - service%20fiduciaire
Record number: 36, Textual support number: 1 OBS
service fiduciaire; service de fiducie : désignations habituellement utilisées au pluriel. 4, record 36, French, - service%20fiduciaire
Record 36, Key term(s)
- services fiduciaires
- services de fiducie
Record 36, Spanish
Record 36, Campo(s) temático(s)
- Instituciones financieras
Record 36, Main entry term, Spanish
- servicio fiduciario
1, record 36, Spanish, servicio%20fiduciario
correct, masculine noun
Record 36, Abbreviations, Spanish
Record 36, Synonyms, Spanish
Record 36, Textual support, Spanish
Record number: 36, Textual support number: 1 CONT
La operación y funcionamiento de los servicios fiduciarios […] se realizan con apego al marco legal aplicable y a las sanas prácticas y usos bancarios lo cual garantiza a [los] clientes una correcta, clara y confiable inversión y administración de su patrimonio con una gestión transparente que les otorga la seguridad de que la voluntad expresada en cada contrato será cumplida en estricto apego a sus términos y condiciones […] 1, record 36, Spanish, - servicio%20fiduciario
Record number: 36, Textual support number: 1 OBS
servicio fiduciario: designación utilizada generalmente en plural. 2, record 36, Spanish, - servicio%20fiduciario
Record 36, Key term(s)
- servicios fiduciarios
Record 37 - internal organization data 2018-10-18
Record 37, English
Record 37, Subject field(s)
- Occupation Names (General)
- Accounting
Record 37, Main entry term, English
- certified general accountant
1, record 37, English, certified%20general%20accountant
correct
Record 37, Abbreviations, English
- CGA 2, record 37, English, CGA
correct
Record 37, Synonyms, English
Record 37, Textual support, English
Record number: 37, Textual support number: 1 CONT
A certified general accountant (CGA) is an accounting professional with expertise in finance, taxation, business strategy, auditing, management and business leadership ... They work in industry, commerce, finance, government, public practice and the not-for-profit sector. 3, record 37, English, - certified%20general%20accountant
Record number: 37, Textual support number: 1 OBS
The titles of chartered accountant (CA), certified general accountant (CGA) and certified management accountant (CMA) were unified in 2014 and are now operating under the chartered professional accountant (CPA) designation throughout Canada. 4, record 37, English, - certified%20general%20accountant
Record 37, French
Record 37, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 37, Main entry term, French
- comptable général accrédité
1, record 37, French, comptable%20g%C3%A9n%C3%A9ral%20accr%C3%A9dit%C3%A9
correct, masculine noun
Record 37, Abbreviations, French
- CGA 1, record 37, French, CGA
correct, masculine noun
Record 37, Synonyms, French
- comptable générale accréditée 2, record 37, French, comptable%20g%C3%A9n%C3%A9rale%20accr%C3%A9dit%C3%A9e
correct, feminine noun
- CGA 2, record 37, French, CGA
correct, feminine noun
- CGA 2, record 37, French, CGA
- comptable général licencié 3, record 37, French, comptable%20g%C3%A9n%C3%A9ral%20licenci%C3%A9
former designation, correct, masculine noun
- CGA 4, record 37, French, CGA
former designation, correct, masculine noun
- CGA 4, record 37, French, CGA
- comptable générale licenciée 5, record 37, French, comptable%20g%C3%A9n%C3%A9rale%20licenci%C3%A9e
former designation, correct, feminine noun
- CGA 6, record 37, French, CGA
former designation, correct, feminine noun
- CGA 6, record 37, French, CGA
Record 37, Textual support, French
Record number: 37, Textual support number: 1 CONT
Un comptable général accrédité est un professionnel comptable qui possède des compétences dans les domaines suivants : la finance, la fiscalité, la stratégie commerciale, la vérification, la gestion et la direction d’entreprises. Ils travaillent dans les secteurs industriel, commercial et financier, le secteur public, les cabinets privés et le secteur des organismes sans but lucratif. 7, record 37, French, - comptable%20g%C3%A9n%C3%A9ral%20accr%C3%A9dit%C3%A9
Record number: 37, Textual support number: 1 OBS
Au Canada, l'unification de la profession comptable en 2014 a réuni les titres de comptable agréé(CA), comptable général accrédité(CGA) et comptable en management accrédité(CMA) sous le titre de comptable professionnel agréé(CPA). 8, record 37, French, - comptable%20g%C3%A9n%C3%A9ral%20accr%C3%A9dit%C3%A9
Record 37, Spanish
Record 37, Textual support, Spanish
Record 38 - internal organization data 2018-10-18
Record 38, English
Record 38, Subject field(s)
- Occupation Names (General)
- Accounting
Record 38, Main entry term, English
- chartered accountant
1, record 38, English, chartered%20accountant
correct
Record 38, Abbreviations, English
- CA 2, record 38, English, CA
correct
Record 38, Synonyms, English
Record 38, Textual support, English
Record number: 38, Textual support number: 1 CONT
The CA designation [requires] an undergraduate degree in accounting plus three years of training in a designated accounting firm. To receive final certification, students [are] required to pass a very challenging three day exam known as the Uniform Final Evaluation. 3, record 38, English, - chartered%20accountant
Record number: 38, Textual support number: 1 OBS
In Canada, the titles of chartered accountant (CA), certified general accountant (CGA) and certified management accountant (CMA) were unified in 2014 and are now operating under the chartered professional accountant (CPA) designation. 4, record 38, English, - chartered%20accountant
Record 38, French
Record 38, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 38, Main entry term, French
- comptable agréé
1, record 38, French, comptable%20agr%C3%A9%C3%A9
correct, masculine noun
Record 38, Abbreviations, French
- CA 2, record 38, French, CA
correct, masculine noun
Record 38, Synonyms, French
- comptable agréée 3, record 38, French, comptable%20agr%C3%A9%C3%A9e
correct, feminine noun
- CA 4, record 38, French, CA
correct, feminine noun
- CA 4, record 38, French, CA
Record 38, Textual support, French
Record number: 38, Textual support number: 1 DEF
Titre professionnel décerné au titulaire du certificat accordé après réussite de l’examen de l’Ordre ou Institut provincial concerné et après accomplissement du stage exigé par la profession. 5, record 38, French, - comptable%20agr%C3%A9%C3%A9
Record number: 38, Textual support number: 1 OBS
Au Canada, l'unification de la profession comptable en 2014 a réuni les titres de comptable agréé(CA), comptable général accrédité(CGA) et comptable en management accrédité(CMA) sous le titre de comptable professionnel agréé(CPA). 6, record 38, French, - comptable%20agr%C3%A9%C3%A9
Record 38, Key term(s)
- c.a.
Record 38, Spanish
Record 38, Campo(s) temático(s)
- Nombramiento de cargos (Generalidades)
- Contabilidad
Record 38, Main entry term, Spanish
- contable titulado
1, record 38, Spanish, contable%20titulado
correct, masculine noun
Record 38, Abbreviations, Spanish
Record 38, Synonyms, Spanish
- contador público titulado 1, record 38, Spanish, contador%20p%C3%BAblico%20titulado
correct, masculine noun, South America
Record 38, Textual support, Spanish
Record 39 - internal organization data 2018-10-18
Record 39, English
Record 39, Subject field(s)
- Occupation Names (General)
- Accounting
Record 39, Main entry term, English
- chartered professional accountant
1, record 39, English, chartered%20professional%20accountant
correct
Record 39, Abbreviations, English
- CPA 1, record 39, English, CPA
correct
Record 39, Synonyms, English
Record 39, Textual support, English
Record number: 39, Textual support number: 1 CONT
Chartered professional accountants organize and analyze the financial records and transactions kept by businesses and individuals. 1, record 39, English, - chartered%20professional%20accountant
Record number: 39, Textual support number: 1 OBS
In Canada, the titles of chartered accountant (CA), certified general accountant (CGA) and certified management accountant (CMA) were unified in 2014 and are now operating under the chartered professional accountant (CPA) designation throughout Canada. 2, record 39, English, - chartered%20professional%20accountant
Record number: 39, Textual support number: 2 OBS
CPA: The titles "CPA, CA," "CPA, CGA" and "CPA, CMA" can be used by accountants until 2022. 2, record 39, English, - chartered%20professional%20accountant
Record 39, French
Record 39, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 39, Main entry term, French
- comptable professionnel agréé
1, record 39, French, comptable%20professionnel%20agr%C3%A9%C3%A9
correct, masculine noun
Record 39, Abbreviations, French
- CPA 1, record 39, French, CPA
correct, masculine noun
Record 39, Synonyms, French
- comptable professionnelle agréée 2, record 39, French, comptable%20professionnelle%20agr%C3%A9%C3%A9e
correct, feminine noun
- CPA 2, record 39, French, CPA
correct, feminine noun
- CPA 2, record 39, French, CPA
Record 39, Textual support, French
Record number: 39, Textual support number: 1 OBS
Au Canada, l'unification de la profession comptable en 2014 a réuni les titres de comptable agréé(CA), comptable général accrédité(CGA) et comptable en management accrédité(CMA) sous le titre de comptable professionnel agréé(CPA). 3, record 39, French, - comptable%20professionnel%20agr%C3%A9%C3%A9
Record number: 39, Textual support number: 2 OBS
CPA : Les titres «CA, CPA», «CGA, CPA» et «CMA, CPA» peuvent être utilisés par les comptables jusqu’en 2022. 3, record 39, French, - comptable%20professionnel%20agr%C3%A9%C3%A9
Record 39, Spanish
Record 39, Textual support, Spanish
Record 40 - internal organization data 2018-10-18
Record 40, English
Record 40, Subject field(s)
- Occupation Names (General)
- Accounting
Record 40, Main entry term, English
- certified management accountant
1, record 40, English, certified%20management%20accountant
correct
Record 40, Abbreviations, English
- CMA 2, record 40, English, CMA
correct
Record 40, Synonyms, English
- registered industrial accountant 3, record 40, English, registered%20industrial%20accountant
former designation, correct
- RIA 4, record 40, English, RIA
former designation, correct
- RIA 4, record 40, English, RIA
Record 40, Textual support, English
Record number: 40, Textual support number: 1 DEF
An accountant who has been awarded the "Certificate in Management Accounting" by the "Institute of Management Accounting of the National Association of Accountants" after passing a four-part examination and meeting education and experience requirements. 5, record 40, English, - certified%20management%20accountant
Record number: 40, Textual support number: 1 OBS
The titles of chartered accountant (CA), certified general accountant (CGA) and certified management accountant (CMA) were unified in 2014 and are now operating under the chartered professional accountant (CPA) designation throughout Canada. 6, record 40, English, - certified%20management%20accountant
Record 40, Key term(s)
- R.I.A.
- C.M.A.
Record 40, French
Record 40, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 40, Main entry term, French
- comptable en management accrédité
1, record 40, French, comptable%20en%20management%20accr%C3%A9dit%C3%A9
correct, masculine noun
Record 40, Abbreviations, French
- CMA 2, record 40, French, CMA
correct, masculine noun
Record 40, Synonyms, French
- comptable en management accréditée 3, record 40, French, comptable%20en%20management%20accr%C3%A9dit%C3%A9e
correct, feminine noun
- CMA 4, record 40, French, CMA
correct, feminine noun
- CMA 4, record 40, French, CMA
- comptable en administration industrielle 5, record 40, French, comptable%20en%20administration%20industrielle
former designation, correct, masculine and feminine noun
- RIA 5, record 40, French, RIA
former designation, correct, masculine and feminine noun
- RIA 5, record 40, French, RIA
Record 40, Textual support, French
Record number: 40, Textual support number: 1 CONT
L'exercice de la profession de comptable en management accrédité inclut tout acte qui a pour objet d’établir des prix de revient, de faire de la comptabilité industrielle, de l'organisation et de la gestion des affaires. 6, record 40, French, - comptable%20en%20management%20accr%C3%A9dit%C3%A9
Record number: 40, Textual support number: 1 OBS
Au Canada, l'unification de la profession comptable en 2014 a réuni les titres de comptable agréé(CA), comptable général accrédité(CGA) et comptable en management accrédité(CMA) sous le titre de comptable professionnel agréé(CPA). 7, record 40, French, - comptable%20en%20management%20accr%C3%A9dit%C3%A9
Record 40, Key term(s)
- R.I.A.
- C.M.A.
Record 40, Spanish
Record 40, Textual support, Spanish
Record 41 - internal organization data 2018-10-18
Record 41, English
Record 41, Subject field(s)
- Occupation Names (General)
- Accounting
Record 41, Main entry term, English
- cost accountant
1, record 41, English, cost%20accountant
correct
Record 41, Abbreviations, English
Record 41, Synonyms, English
Record 41, Textual support, English
Record number: 41, Textual support number: 1 DEF
A financial specialist who determines the actual costs associated with providing a service or manufacturing a product ... 2, record 41, English, - cost%20accountant
Record 41, French
Record 41, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 41, Main entry term, French
- comptable de coûts de revient
1, record 41, French, comptable%20de%20co%C3%BBts%20de%20revient
correct, masculine and feminine noun
Record 41, Abbreviations, French
Record 41, Synonyms, French
- comptable analytique 2, record 41, French, comptable%20analytique
correct, masculine and feminine noun
- comptable de prix de revient 3, record 41, French, comptable%20de%20prix%20de%20revient
masculine and feminine noun, obsolete
Record 41, Textual support, French
Record number: 41, Textual support number: 1 DEF
Comptable spécialisé dans l'analyse des coûts nécessaires pour concevoir, produire et fournir un bien ou un service. 4, record 41, French, - comptable%20de%20co%C3%BBts%20de%20revient
Record 41, Spanish
Record 41, Textual support, Spanish
Record 42 - internal organization data 2017-12-29
Record 42, English
Record 42, Subject field(s)
- Management Operations (General)
Record 42, Main entry term, English
- general accounting setup 1, record 42, English, general%20accounting%20setup
Record 42, Abbreviations, English
Record 42, Synonyms, English
Record 42, Textual support, English
Record 42, French
Record 42, Domaine(s)
- Opérations de la gestion (Généralités)
Record 42, Main entry term, French
- plan comptable général
1, record 42, French, plan%20comptable%20g%C3%A9n%C3%A9ral
correct, masculine noun
Record 42, Abbreviations, French
Record 42, Synonyms, French
Record 42, Textual support, French
Record number: 42, Textual support number: 1 OBS
Le plan comptable comprend cinq parties essentielles : un cadre comptable divisible en dix classes de comptes; des dispositions relatives à la comptabilité analytique d’exploitation(classe 1 à 8) ;des dispositions relatives à la comptabilité générale(classe 9) ;des dispositions relatives aux comptes spéciaux(classe 0) ;une partie composée de vœux et d’annexes. 1, record 42, French, - plan%20comptable%20g%C3%A9n%C3%A9ral
Record 42, Spanish
Record 42, Textual support, Spanish
Record 43 - internal organization data 2017-10-11
Record 43, English
Record 43, Subject field(s)
- Accounting
- Investment
Record 43, Main entry term, English
- accounting risk
1, record 43, English, accounting%20risk
correct
Record 43, Abbreviations, English
Record 43, Synonyms, English
Record 43, Textual support, English
Record number: 43, Textual support number: 1 CONT
In the midst of all the activity associated with derivatives, accounting and tax rules have lagged behind, creating what could be called accounting risk. Significant discretion is allowed in the area of marking derivative contracts to market, for example. Computed prices can vary greatly, depending on the assumptions used. Tax treatment of derivatives varies greatly, as well. 2, record 43, English, - accounting%20risk
Record 43, French
Record 43, Domaine(s)
- Comptabilité
- Investissements et placements
Record 43, Main entry term, French
- risque comptable
1, record 43, French, risque%20comptable
correct, masculine noun
Record 43, Abbreviations, French
Record 43, Synonyms, French
Record 43, Textual support, French
Record number: 43, Textual support number: 1 CONT
En dépit de l'engouement suscité par les produits dérivés, les règles comptables et fiscales ont relativement peu changé, contribuant à créer ce qu'on appelle le risque comptable. Par exemple, la marge de manœuvre en ce qui concerne la valorisation des contrats au prix du marché demeure considérable. Les prix exigés peuvent varier énormément, selon les hypothèses retenues. En outre, le traitement fiscal des produits dérivés varie, lui aussi, considérablement. 1, record 43, French, - risque%20comptable
Record 43, Spanish
Record 43, Campo(s) temático(s)
- Contabilidad
- Inversiones
Record 43, Main entry term, Spanish
- riesgo contable
1, record 43, Spanish, riesgo%20contable
correct, masculine noun
Record 43, Abbreviations, Spanish
Record 43, Synonyms, Spanish
Record 43, Textual support, Spanish
Record number: 43, Textual support number: 1 DEF
En los mercados de derivados se llama así a que, por error, no se contabilice una opción de compra o venta a largo plazo, no pudiéndose realizar la cobertura de la posición, sin que tal hecho se detecte hasta la expiración de dicha opción. 1, record 43, Spanish, - riesgo%20contable
Record 44 - internal organization data 2017-08-29
Record 44, English
Record 44, Subject field(s)
- Non-Gov. Provincial Bodies and Committees (Canadian)
- Accounting
Record 44, Main entry term, English
- CMA Northwest Territories and Nunavut
1, record 44, English, CMA%20Northwest%20Territories%20and%20Nunavut
correct
Record 44, Abbreviations, English
- CMA NWT&NU 2, record 44, English, CMA%20NWT%26NU
Record 44, Synonyms, English
Record 44, Textual support, English
Record number: 44, Textual support number: 1 OBS
[CMA NWT&NU represents] leading strategic management professionals who integrate accounting expertise with advanced management skills to achieve business success. 1, record 44, English, - CMA%20Northwest%20Territories%20and%20Nunavut
Record number: 44, Textual support number: 2 OBS
CMA: certified management accountant. 3, record 44, English, - CMA%20Northwest%20Territories%20and%20Nunavut
Record 44, Key term(s)
- Certified Management Accountants Northwest Territories and Nunavut
Record 44, French
Record 44, Domaine(s)
- Organismes et comités provinciaux non gouv. canadiens
- Comptabilité
Record 44, Main entry term, French
- CMA Northwest Territories and Nunavut
1, record 44, French, CMA%20Northwest%20Territories%20and%20Nunavut
correct
Record 44, Abbreviations, French
- CMA NWT&NU 2, record 44, French, CMA%20NWT%26NU
Record 44, Synonyms, French
Record 44, Textual support, French
Record number: 44, Textual support number: 1 OBS
CMA :comptable en management accrédité. 3, record 44, French, - CMA%20Northwest%20Territories%20and%20Nunavut
Record 44, Key term(s)
- Certified Management Accountants Northwest Territories and Nunavut
Record 44, Spanish
Record 44, Textual support, Spanish
Record 45 - internal organization data 2017-08-25
Record 45, English
Record 45, Subject field(s)
- Accounting
- Business and Administrative Documents
Record 45, Main entry term, English
- bookkeeping voucher
1, record 45, English, bookkeeping%20voucher
correct
Record 45, Abbreviations, English
Record 45, Synonyms, English
Record 45, Textual support, English
Record 45, French
Record 45, Domaine(s)
- Comptabilité
- Écrits commerciaux et administratifs
Record 45, Main entry term, French
- pièce comptable
1, record 45, French, pi%C3%A8ce%20comptable
correct, feminine noun
Record 45, Abbreviations, French
Record 45, Synonyms, French
- pièce justificative 2, record 45, French, pi%C3%A8ce%20justificative
correct, feminine noun
- justificatif 3, record 45, French, justificatif
correct, masculine noun
- document justificatif 4, record 45, French, document%20justificatif
correct, masculine noun
Record 45, Textual support, French
Record number: 45, Textual support number: 1 DEF
Toute pièce justifiant la passation d’une écriture comptable. 1, record 45, French, - pi%C3%A8ce%20comptable
Record number: 45, Textual support number: 1 OBS
Une pièce justificative permet de résumer l’opération et d’en vérifier l’exactitude; elle facilite la comptabilisation et le règlement. Exemples de pièces justificatives : factures reçues, factures remises, bordereaux bancaires, etc. 5, record 45, French, - pi%C3%A8ce%20comptable
Record 45, Spanish
Record 45, Textual support, Spanish
Record 46 - internal organization data 2017-08-16
Record 46, English
Record 46, Subject field(s)
- Government Accounting
Record 46, Main entry term, English
- international public sector accounting standard
1, record 46, English, international%20public%20sector%20accounting%20standard
correct, NATO, standardized
Record 46, Abbreviations, English
- IPSAS 2, record 46, English, IPSAS
correct, NATO, standardized
Record 46, Synonyms, English
Record 46, Textual support, English
Record number: 46, Textual support number: 1 OBS
international public sector accounting standard; IPSAS: designations standardized by NATO. 3, record 46, English, - international%20public%20sector%20accounting%20standard
Record 46, French
Record 46, Domaine(s)
- Comptabilité publique
Record 46, Main entry term, French
- norme comptable internationale du secteur public
1, record 46, French, norme%20comptable%20internationale%20du%20secteur%20public
correct, feminine noun, NATO, standardized
Record 46, Abbreviations, French
- IPSAS 2, record 46, French, IPSAS
correct, feminine noun, NATO, standardized
Record 46, Synonyms, French
Record 46, Textual support, French
Record number: 46, Textual support number: 1 OBS
norme comptable internationale du secteur public; IPSAS : désignations normalisées par l'OTAN. 3, record 46, French, - norme%20comptable%20internationale%20du%20secteur%20public
Record 46, Spanish
Record 46, Textual support, Spanish
Record 47 - internal organization data 2017-07-31
Record 47, English
Record 47, Subject field(s)
- Occupational Bodies and Committees
- Accounting
Record 47, Main entry term, English
- Ordre des comptables professionnels agréés du Québec
1, record 47, English, Ordre%20des%20comptables%20professionnels%20agr%C3%A9%C3%A9s%20du%20Qu%C3%A9bec
correct
Record 47, Abbreviations, English
Record 47, Synonyms, English
- Ordre des CPA du Québec 2, record 47, English, Ordre%20des%20CPA%20du%20Qu%C3%A9bec
correct
Record 47, Textual support, English
Record number: 47, Textual support number: 1 OBS
In accordance with Quebec's Professional Code, the purpose of the Ordre des CPA du Québec is to ensure the protection of the public with regards to the practice of the CPA profession, as set out in the Chartered Professional Accountants Act. 2, record 47, English, - Ordre%20des%20comptables%20professionnels%20agr%C3%A9%C3%A9s%20du%20Qu%C3%A9bec
Record number: 47, Textual support number: 2 OBS
The Ordre des CPA du Québec helps its members excel with a view to optimizing the performance, profit and growth of the patrimony of a person, business or organization, promoting sound governance and accountability, and increasing information reliability. It also strives to enhance the visibility of the profession in order to contribute to Quebec's economic and social development. 2, record 47, English, - Ordre%20des%20comptables%20professionnels%20agr%C3%A9%C3%A9s%20du%20Qu%C3%A9bec
Record number: 47, Textual support number: 3 OBS
The [Ordre des comptables professionnels agréés du Québec] was created in May 2012 following the unification of the accounting profession in Quebec. It results from a merger of the Ordre des comptables agréés [du Québec], the Ordre des comptables généraux accrédités [du Québec] and the Ordre des comptables en management accrédités [du Québec]. 2, record 47, English, - Ordre%20des%20comptables%20professionnels%20agr%C3%A9%C3%A9s%20du%20Qu%C3%A9bec
Record 47, French
Record 47, Domaine(s)
- Organismes et comités professionnels
- Comptabilité
Record 47, Main entry term, French
- Ordre des comptables professionnels agréés du Québec
1, record 47, French, Ordre%20des%20comptables%20professionnels%20agr%C3%A9%C3%A9s%20du%20Qu%C3%A9bec
correct, masculine noun
Record 47, Abbreviations, French
Record 47, Synonyms, French
- Ordre des CPA du Québec 2, record 47, French, Ordre%20des%20CPA%20du%20Qu%C3%A9bec
correct, masculine noun
Record 47, Textual support, French
Record number: 47, Textual support number: 1 OBS
Conformément au Code des professions du Québec, l’Ordre des CPA du Québec a pour raison d’être d’assurer la protection du public en matière d’exercice de la profession de CPA, tel que défini dans la Loi sur les comptables professionnels agréés. 2, record 47, French, - Ordre%20des%20comptables%20professionnels%20agr%C3%A9%C3%A9s%20du%20Qu%C3%A9bec
Record number: 47, Textual support number: 2 OBS
L’Ordre des CPA du Québec aide ses membres à exceller dans le but d’optimiser la performance, la rentabilité et la croissance du patrimoine des personnes, des entreprises et des organisations, de favoriser une saine gouvernance et la reddition de comptes et d’accroître la fiabilité de l’information; et il assure le rayonnement de la profession dans le but de contribuer au développement économique et sociétal du Québec. 2, record 47, French, - Ordre%20des%20comptables%20professionnels%20agr%C3%A9%C3%A9s%20du%20Qu%C3%A9bec
Record number: 47, Textual support number: 3 OBS
[L'Ordre des comptables professionnels agréés du Québec] a été créé en mai 2012 à la suite de l'unification de la profession comptable au Québec. Il résulte de la fusion de l'Ordre des comptables agréés [du Québec], de l'Ordre des comptables généraux accrédités [du Québec] et de l'Ordre des comptables en management accrédités [du Québec]. 2, record 47, French, - Ordre%20des%20comptables%20professionnels%20agr%C3%A9%C3%A9s%20du%20Qu%C3%A9bec
Record 47, Spanish
Record 47, Textual support, Spanish
Record 48 - internal organization data 2017-06-09
Record 48, English
Record 48, Subject field(s)
- Financial and Budgetary Management
Record 48, Main entry term, English
- tolerance level
1, record 48, English, tolerance%20level
correct, officially approved
Record 48, Abbreviations, English
Record 48, Synonyms, English
Record 48, Textual support, English
Record number: 48, Textual support number: 1 DEF
The amount by which a commitment may be over-expended, or the amount by which vote-netted revenue may be collected over the estimated amount. 1, record 48, English, - tolerance%20level
Record number: 48, Textual support number: 1 OBS
tolerance level: term officially approved by the Management Committee for the BCF (budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts. 2, record 48, English, - tolerance%20level
Record 48, French
Record 48, Domaine(s)
- Gestion budgétaire et financière
Record 48, Main entry term, French
- marge de manœuvre
1, record 48, French, marge%20de%20man%26oelig%3Buvre
correct, feminine noun, officially approved
Record 48, Abbreviations, French
Record 48, Synonyms, French
Record 48, Textual support, French
Record number: 48, Textual support number: 1 DEF
Le montant qui peut être dépensé en sus d’un engagement, ou le montant excédentaire de recettes nettes en vertu d’un crédit qui peuvent être recueillies. 1, record 48, French, - marge%20de%20man%26oelig%3Buvre
Record number: 48, Textual support number: 1 OBS
marge de manœuvre : terme uniformisé par le Comité de gestion du Lexique BCF(budgétaire, comptable et financier) et d’usage obligatoire dans la Fonction publique fédérale. 2, record 48, French, - marge%20de%20man%26oelig%3Buvre
Record 48, Spanish
Record 48, Textual support, Spanish
Record 49 - internal organization data 2017-04-27
Record 49, English
Record 49, Subject field(s)
- Nervous System
Record 49, Main entry term, English
- brain dominance instrument 1, record 49, English, brain%20dominance%20instrument
Record 49, Abbreviations, English
Record 49, Synonyms, English
Record 49, Textual support, English
Record 49, French
Record 49, Domaine(s)
- Système nerveux
Record 49, Main entry term, French
- instrument de mesure de la dominance cérébrale
1, record 49, French, instrument%20de%20mesure%20de%20la%20dominance%20c%C3%A9r%C3%A9brale
masculine noun
Record 49, Abbreviations, French
Record 49, Synonyms, French
Record 49, Textual support, French
Record number: 49, Textual support number: 1 DEF
Instrument permettant d’apprécier d’un coup d’œil si une personne a le «profil» du cadre supérieur, du commercial, du comptable ou du balayeur. 1, record 49, French, - instrument%20de%20mesure%20de%20la%20dominance%20c%C3%A9r%C3%A9brale
Record 49, Spanish
Record 49, Textual support, Spanish
Record 50 - internal organization data 2017-04-07
Record 50, English
Record 50, Subject field(s)
- Occupational Bodies and Committees
- Accounting
Record 50, Main entry term, English
- New Brunswick Institute of Chartered Accountants
1, record 50, English, New%20Brunswick%20Institute%20of%20Chartered%20Accountants
correct
Record 50, Abbreviations, English
- NBICA 1, record 50, English, NBICA
correct
Record 50, Synonyms, English
Record 50, Textual support, English
Record number: 50, Textual support number: 1 OBS
The NBICA is the self-governing body of chartered accountants and CA students in New Brunswick. Its primary mandate is to serve and protect the public interest, and advance the interests of the chartered accountancy profession within New Brunswick and throughout Canada. 2, record 50, English, - New%20Brunswick%20Institute%20of%20Chartered%20Accountants
Record number: 50, Textual support number: 2 OBS
As of September 1, 2014, the legacy professional accounting bodies – the New Brunswick Institute of Chartered Accountants (NBICA), the Certified General Accountants Association of New Brunswick (CGA NB), and the Society of Certified Management Accountants of New Brunswick (CMA NB) – are now one professional body, [Chartered Professional Accountants of] New Brunswick. 3, record 50, English, - New%20Brunswick%20Institute%20of%20Chartered%20Accountants
Record 50, French
Record 50, Domaine(s)
- Organismes et comités professionnels
- Comptabilité
Record 50, Main entry term, French
- Institut des comptables agréés du Nouveau-Brunswick
1, record 50, French, Institut%20des%20comptables%20agr%C3%A9%C3%A9s%20du%20Nouveau%2DBrunswick
correct, masculine noun
Record 50, Abbreviations, French
- ICANB 1, record 50, French, ICANB
correct, masculine noun
Record 50, Synonyms, French
Record 50, Textual support, French
Record number: 50, Textual support number: 1 OBS
L'ICANB est un organisme autonome de comptables agréés et de stagiaires du Nouveau-Brunswick. Son but premier est de servir et de protéger l'intérêt public et d’agir dans l'intérêt de la profession de comptable agréé du Nouveau-Brunswick et du Canada. 2, record 50, French, - Institut%20des%20comptables%20agr%C3%A9%C3%A9s%20du%20Nouveau%2DBrunswick
Record number: 50, Textual support number: 2 OBS
Depuis le 1er septembre 2014, les ordres professionnels comptables du Nouveau-Brunswick, soit l’Institut des Comptables agréés du Nouveau-Brunswick (ICANB), la Société des comptables en management du Nouveau-Brunswick (CMA-NB) et l’Association des comptables généraux accrédités du Nouveau-Brunswick (CGA-NB), se sont regroupés sous une seule bannière, celle des Comptables professionnels agréés (CPA) du Nouveau-Brunswick. 3, record 50, French, - Institut%20des%20comptables%20agr%C3%A9%C3%A9s%20du%20Nouveau%2DBrunswick
Record 50, Spanish
Record 50, Textual support, Spanish
Record 51 - internal organization data 2017-03-15
Record 51, English
Record 51, Subject field(s)
- Investment
Record 51, Main entry term, English
- registrar and transfer agent 1, record 51, English, registrar%20and%20transfer%20agent
Record 51, Abbreviations, English
Record 51, Synonyms, English
Record 51, Textual support, English
Record number: 51, Textual support number: 1 OBS
registrar and transfer agent: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 51, English, - registrar%20and%20transfer%20agent
Record 51, French
Record 51, Domaine(s)
- Investissements et placements
Record 51, Main entry term, French
- agent comptable des registres et transferts
1, record 51, French, agent%20comptable%20des%20registres%20et%20transferts
masculine noun
Record 51, Abbreviations, French
Record 51, Synonyms, French
Record 51, Textual support, French
Record number: 51, Textual support number: 1 OBS
Fonds communs. 1, record 51, French, - agent%20comptable%20des%20registres%20et%20transferts
Record number: 51, Textual support number: 2 OBS
agent comptable des registres et transferts : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 51, French, - agent%20comptable%20des%20registres%20et%20transferts
Record 51, Spanish
Record 51, Textual support, Spanish
Record 52 - internal organization data 2017-03-15
Record 52, English
Record 52, Subject field(s)
- Currency and Foreign Exchange
Record 52, Main entry term, English
- operational exchange rate 1, record 52, English, operational%20exchange%20rate
Record 52, Abbreviations, English
Record 52, Synonyms, English
Record 52, Textual support, English
Record number: 52, Textual support number: 1 OBS
operational exchange rate: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 52, English, - operational%20exchange%20rate
Record 52, French
Record 52, Domaine(s)
- Politique monétaire et marché des changes
Record 52, Main entry term, French
- taux de change comptable
1, record 52, French, taux%20de%20change%20comptable
masculine noun
Record 52, Abbreviations, French
Record 52, Synonyms, French
Record 52, Textual support, French
Record number: 52, Textual support number: 1 OBS
taux de change comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 52, French, - taux%20de%20change%20comptable
Record 52, Spanish
Record 52, Textual support, Spanish
Record 53 - internal organization data 2017-03-14
Record 53, English
Record 53, Subject field(s)
- Occupation Names (General)
- Military Finances
Record 53, Main entry term, English
- accounts officer
1, record 53, English, accounts%20officer
correct, officially approved
Record 53, Abbreviations, English
Record 53, Synonyms, English
- Accts O 1, record 53, English, Accts%20O
correct, officially approved
Record 53, Textual support, English
Record number: 53, Textual support number: 1 DEF
An officer who is responsible for the receipt, custody, control and distribution of, and accounting for, public funds. 2, record 53, English, - accounts%20officer
Record number: 53, Textual support number: 1 OBS
accounts officer; Accts O: designations officially approved by the Department of National Defence and the Canadian Forces. 3, record 53, English, - accounts%20officer
Record 53, French
Record 53, Domaine(s)
- Désignations des emplois (Généralités)
- Finances militaires
Record 53, Main entry term, French
- officier comptable
1, record 53, French, officier%20comptable
correct, masculine noun, officially approved
Record 53, Abbreviations, French
Record 53, Synonyms, French
- O Compt 1, record 53, French, O%20Compt
correct, masculine noun, officially approved
Record 53, Textual support, French
Record number: 53, Textual support number: 1 DEF
Officier chargé de la réception, de la garde, du contrôle, de la distribution et de la comptabilité des fonds publics. 2, record 53, French, - officier%20comptable
Record number: 53, Textual support number: 1 OBS
officier comptable; O Compt : désignations uniformisées par le Comité de terminologie française du Conseil de doctrine et de tactique de l'Armée de terre et le ministère de la Défense nationale et les Forces canadiennes. 3, record 53, French, - officier%20comptable
Record 53, Spanish
Record 53, Textual support, Spanish
Record 54 - internal organization data 2017-02-21
Record 54, English
Record 54, Subject field(s)
- Auditing (Accounting)
Record 54, Main entry term, English
- scope limitation
1, record 54, English, scope%20limitation
correct
Record 54, Abbreviations, English
Record 54, Synonyms, English
- limitation in audit scope 1, record 54, English, limitation%20in%20audit%20scope
correct
- limitation in scope 1, record 54, English, limitation%20in%20scope
correct
- limitation in the scope of the audit 1, record 54, English, limitation%20in%20the%20scope%20of%20the%20audit
correct
- limitation in the scope of the auditor’s examination 1, record 54, English, limitation%20in%20the%20scope%20of%20the%20auditor%26rsquo%3Bs%20examination
correct
- limitation on scope 1, record 54, English, limitation%20on%20scope
correct
- scope restriction 1, record 54, English, scope%20restriction
correct
- scope limitation of an audit 1, record 54, English, scope%20limitation%20of%20an%20audit
correct
Record 54, Textual support, English
Record 54, French
Record 54, Domaine(s)
- Vérification (Comptabilité)
Record 54, Main entry term, French
- limitation de l'étendue des travaux
1, record 54, French, limitation%20de%20l%27%C3%A9tendue%20des%20travaux
correct, feminine noun
Record 54, Abbreviations, French
Record 54, Synonyms, French
- limitation de l'étendue de l'audit 1, record 54, French, limitation%20de%20l%27%C3%A9tendue%20de%20l%27audit
correct, see observation, feminine noun
- limitation de l'étendue 2, record 54, French, limitation%20de%20l%27%C3%A9tendue
correct, feminine noun
- limitation des travaux 1, record 54, French, limitation%20des%20travaux
correct, feminine noun
- limitation à l’étendue des travaux 2, record 54, French, limitation%20%C3%A0%20l%26rsquo%3B%C3%A9tendue%20des%20travaux
correct, feminine noun
- limitation du travail de vérification 1, record 54, French, limitation%20du%20travail%20de%20v%C3%A9rification
correct, feminine noun, Canada
- limitation de l'étendue de la vérification 1, record 54, French, limitation%20de%20l%27%C3%A9tendue%20de%20la%20v%C3%A9rification
correct, feminine noun, Canada
- limitation du travail de révision 1, record 54, French, limitation%20du%20travail%20de%20r%C3%A9vision
correct, feminine noun, Belgium
Record 54, Textual support, French
Record number: 54, Textual support number: 1 DEF
Lors d’une mission d’audit, contrainte ou situation qui empêche le professionnel comptable de mettre en œuvre tous les contrôles nécessaires pour s’assurer qu'il n’ existe pas d’inexactitudes ou anomalies importantes dans les états financiers; résultat de cette contrainte ou situation. 1, record 54, French, - limitation%20de%20l%27%C3%A9tendue%20des%20travaux
Record number: 54, Textual support number: 1 CONT
Par exemple, le travail ou l’étendue des travaux peut être limité en raison de la destruction partielle ou totale des comptes, journaux et documents comptables ou encore en raison de la tenue inadéquate des comptes. 1, record 54, French, - limitation%20de%20l%27%C3%A9tendue%20des%20travaux
Record number: 54, Textual support number: 1 OBS
limitation de l’étendue de l’audit : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02). 2, record 54, French, - limitation%20de%20l%27%C3%A9tendue%20des%20travaux
Record 54, Spanish
Record 54, Textual support, Spanish
Record 55 - internal organization data 2017-02-13
Record 55, English
Record 55, Subject field(s)
- Accounting
Record 55, Main entry term, English
- disclaimer paragraph
1, record 55, English, disclaimer%20paragraph
correct
Record 55, Abbreviations, English
Record 55, Synonyms, English
Record 55, Textual support, English
Record number: 55, Textual support number: 1 DEF
A paragraph in a public accountant's report that conveys a disclaimer. 2, record 55, English, - disclaimer%20paragraph
Record number: 55, Textual support number: 1 OBS
disclaimer: A statement contained in an ... accountant's report that the engagement is not an audit engagement and therefore an audit opinion is not being expressed. 2, record 55, English, - disclaimer%20paragraph
Record 55, French
Record 55, Domaine(s)
- Comptabilité
Record 55, Main entry term, French
- paragraphe sur la limitation de l'intervention
1, record 55, French, paragraphe%20sur%20la%20limitation%20de%20l%27intervention
correct, masculine noun
Record 55, Abbreviations, French
Record 55, Synonyms, French
- paragraphe de mise en garde 1, record 55, French, paragraphe%20de%20mise%20en%20garde
correct, masculine noun
Record 55, Textual support, French
Record number: 55, Textual support number: 1 DEF
Paragraphe du rapport de mission d’examen(ou d’examen limité) dans lequel le professionnel comptable précise que l'examen ne constitue pas un audit et qu'il ne vise pas à l'expression d’une opinion. 1, record 55, French, - paragraphe%20sur%20la%20limitation%20de%20l%27intervention
Record number: 55, Textual support number: 1 OBS
Aux États-Unis et dans les normes internationales, c'est sans le paragraphe de délimitation [...] que le professionnel comptable doit préciser qu'aucun audit n’ a été réalisé, que les contrôles mis en œuvre fournissent un niveau d’assurance moins élevé qu'un audit, et qu'aucune opinion d’audit n’ est exprimée. 1, record 55, French, - paragraphe%20sur%20la%20limitation%20de%20l%27intervention
Record 55, Spanish
Record 55, Textual support, Spanish
Record 56 - internal organization data 2017-02-13
Record 56, English
Record 56, Subject field(s)
- Accounting
- Auditing (Accounting)
Record 56, Main entry term, English
- working paper file
1, record 56, English, working%20paper%20file
correct
Record 56, Abbreviations, English
Record 56, Synonyms, English
Record 56, Textual support, English
Record number: 56, Textual support number: 1 DEF
File containing all the documentation pertaining to an accounting engagement. 2, record 56, English, - working%20paper%20file
Record number: 56, Textual support number: 1 OBS
[The documentation in the working paper file includes] schedules, transcripts, analyses, confirmations, notes and other memoranda prepared by the accountants or auditors in the performance of their duties. 3, record 56, English, - working%20paper%20file
Record 56, French
Record 56, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
Record 56, Main entry term, French
- dossier de travail
1, record 56, French, dossier%20de%20travail
correct, masculine noun
Record 56, Abbreviations, French
Record 56, Synonyms, French
Record 56, Textual support, French
Record number: 56, Textual support number: 1 DEF
Dossier rassemblant la documentation relative à une mission. 1, record 56, French, - dossier%20de%20travail
Record number: 56, Textual support number: 1 OBS
Le dossier facilite l'organisation et l'exécution du travail du professionnel comptable et lui permet d’étayer le contenu de son rapport. Le professionnel comptable y consigne les contrôles mis en œuvre, les résultats qu'il a obtenus grâce à ces contrôles, les éléments probants qu'il a recueillis et les conclusions qu'il a tirées dans l'exécution de sa mission et la préparation de son rapport. 1, record 56, French, - dossier%20de%20travail
Record 56, Spanish
Record 56, Textual support, Spanish
Record 57 - internal organization data 2017-02-13
Record 57, English
Record 57, Subject field(s)
- Decision-Making Process
- Auditing (Accounting)
Record 57, Main entry term, English
- materiality decision
1, record 57, English, materiality%20decision
correct
Record 57, Abbreviations, English
Record 57, Synonyms, English
Record 57, Textual support, English
Record number: 57, Textual support number: 1 CONT
The auditor's materiality decision is both quantitative and qualitative in nature. Moreover, as evidence is accumulated and facts change, materiality may evolve from a preliminary, planning judgment to a final, reporting judgment. 2, record 57, English, - materiality%20decision
Record 57, French
Record 57, Domaine(s)
- Processus décisionnel
- Vérification (Comptabilité)
Record 57, Main entry term, French
- décision quant à l'importance relative
1, record 57, French, d%C3%A9cision%20quant%20%C3%A0%20l%27importance%20relative
correct, feminine noun
Record 57, Abbreviations, French
Record 57, Synonyms, French
- décision concernant la significativité 1, record 57, French, d%C3%A9cision%20concernant%20la%20significativit%C3%A9
correct, feminine noun
Record 57, Textual support, French
Record number: 57, Textual support number: 1 DEF
Décision consistant à déterminer ce qui est relativement important et ce qui ne l’est pas. 1, record 57, French, - d%C3%A9cision%20quant%20%C3%A0%20l%27importance%20relative
Record number: 57, Textual support number: 1 OBS
Le professionnel comptable est appelé à apprécier l'importance relative par rapport à sa perception de ce qui est susceptible d’influencer ou de se modifier les décisiones d’une personne se flant aux informations sur lesquelles portera son rapport. Cette appréciation se fait par étapes : d’une part, en début de mission, alors que le professionnel cherche à déterminer l'étendue des procédures qu'il mettra en œuvre, et d’autre part, au cours de l'exécution de la mission, chaque fois qu'il est appelé à déterminer si un montant, un fait, une inexactitude ou une anomalie devrait être considéré comme important. 1, record 57, French, - d%C3%A9cision%20quant%20%C3%A0%20l%27importance%20relative
Record 57, Spanish
Record 57, Textual support, Spanish
Record 58 - internal organization data 2017-02-13
Record 58, English
Record 58, Subject field(s)
- Business and Administrative Documents
- Investment
Record 58, Main entry term, English
- record of investments
1, record 58, English, record%20of%20investments
correct
Record 58, Abbreviations, English
Record 58, Synonyms, English
Record 58, Textual support, English
Record number: 58, Textual support number: 1 CONT
A report under subsection (1) shall be addressed to the Board and shall (a) include separate statements indicating whether, in the auditor's opinion, (i) the financial statements are presented fairly in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year, (ii) the Board's transactions and those of its subsidiaries that have come to the auditor's notice in the course of the auditor's examination for the report were in accordance with this Act [Canada Pension Plan Investment Board Act] and the by-laws, and the by-laws of the subsidiaries, as the case may be, and (iii) the record of investments kept in accordance with paragraph 39(1)(c) fairly presents the information required by that paragraph; and (b) call attention to any other matter falling within the scope of the auditor's examination for the report that, in the auditor's opinion, should be brought to the attention of the Board. 1, record 58, English, - record%20of%20investments
Record 58, Key term(s)
- record of investment
- investments record
- investment record
Record 58, French
Record 58, Domaine(s)
- Écrits commerciaux et administratifs
- Investissements et placements
Record 58, Main entry term, French
- registre des placements
1, record 58, French, registre%20des%20placements
correct, masculine noun
Record 58, Abbreviations, French
Record 58, Synonyms, French
Record 58, Textual support, French
Record number: 58, Textual support number: 1 CONT
L'Office veille, en ce qui concerne tant lui-même que ses filiales : a) à faire tenir des documents comptables; b) à mettre en œuvre, en matière de finances et de gestion, des moyens de contrôle et d’information et à faire appliquer des méthodes de gestion; c) à faire tenir pour chaque exercice un registre des placements présentant :(i) la valeur comptable de chacun d’eux,(ii) leur valeur marchande et l'information permettant de la vérifier,(iii) les renseignements permettant de vérifier si les exigences de la présente loi [Loi sur l'Office d’investissement du régime de pensions du Canada] et les principes, normes et procédures en matière de placement ont été respectés. 1, record 58, French, - registre%20des%20placements
Record 58, Spanish
Record 58, Textual support, Spanish
Record 59 - internal organization data 2017-02-13
Record 59, English
Record 59, Subject field(s)
- Accounting
Record 59, Main entry term, English
- limited procedure
1, record 59, English, limited%20procedure
correct
Record 59, Abbreviations, English
Record 59, Synonyms, English
Record 59, Textual support, English
Record number: 59, Textual support number: 1 CONT
[A review] engagement requires us to perform limited procedures to establish whether anything comes to our attention that would indicate that the financial statements were not in accordance with generally accepted accounting principles. The limited procedures would consist of discussion and inquiry of management and analytical procedures to assess the plausibility of interrelationships between financial statement balances. 2, record 59, English, - limited%20procedure
Record number: 59, Textual support number: 1 OBS
limited procedure: term generally used in the plural. 3, record 59, English, - limited%20procedure
Record 59, Key term(s)
- limited procedures
Record 59, French
Record 59, Domaine(s)
- Comptabilité
Record 59, Main entry term, French
- contrôle restreint
1, record 59, French, contr%C3%B4le%20restreint
correct, masculine noun
Record 59, Abbreviations, French
Record 59, Synonyms, French
- procédé restreint 1, record 59, French, proc%C3%A9d%C3%A9%20restreint
correct, masculine noun
- contrôle limité 1, record 59, French, contr%C3%B4le%20limit%C3%A9
correct, masculine noun
- procédé limité 1, record 59, French, proc%C3%A9d%C3%A9%20limit%C3%A9
correct, masculine noun
Record 59, Textual support, French
Record number: 59, Textual support number: 1 DEF
contrôles restreints : Contrôles mis en œuvre par le professionnel comptable, qui ont une portée restreinte compte tenu de la nature de la mission ou des informations ou autres éléments faisant l'objet de la mission. 1, record 59, French, - contr%C3%B4le%20restreint
Record number: 59, Textual support number: 1 OBS
contrôle restreint; procédé restreint; contrôle limité; procédé limité : termes habituellement utilisés au pluriel. 2, record 59, French, - contr%C3%B4le%20restreint
Record 59, Key term(s)
- contrôles restreints
- procédés restreints
- contrôles limités
- procédés limités
Record 59, Spanish
Record 59, Textual support, Spanish
Record 60 - internal organization data 2017-02-08
Record 60, English
Record 60, Subject field(s)
- Auditing (Accounting)
Record 60, Main entry term, English
- current file
1, record 60, English, current%20file
correct
Record 60, Abbreviations, English
Record 60, Synonyms, English
- working file 1, record 60, English, working%20file
correct
- year-end file 1, record 60, English, year%2Dend%20file
correct
Record 60, Textual support, English
Record 60, French
Record 60, Domaine(s)
- Vérification (Comptabilité)
Record 60, Main entry term, French
- dossier annuel
1, record 60, French, dossier%20annuel
correct, masculine noun
Record 60, Abbreviations, French
Record 60, Synonyms, French
- dossier de l'exercice 1, record 60, French, dossier%20de%20l%27exercice
correct, masculine noun
- dossier courant 1, record 60, French, dossier%20courant
correct, masculine noun
Record 60, Textual support, French
Record number: 60, Textual support number: 1 DEF
Dossier dans lequel le professionnel comptable consigne les renseignements recueillis, les contrôles mis en œuvre, les résultats obtenus et les conclusions tirées dans l'exécution d’une mission donnée, par opposition au dossier permanent. 1, record 60, French, - dossier%20annuel
Record 60, Spanish
Record 60, Textual support, Spanish
Record 61 - internal organization data 2017-02-06
Record 61, English
Record 61, Subject field(s)
- Investment
- Financial and Budgetary Management
Record 61, Main entry term, English
- trading derivative 1, record 61, English, trading%20derivative
Record 61, Abbreviations, English
Record 61, Synonyms, English
Record 61, Textual support, English
Record number: 61, Textual support number: 1 OBS
trading derivative: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 61, English, - trading%20derivative
Record 61, French
Record 61, Domaine(s)
- Investissements et placements
- Gestion budgétaire et financière
Record 61, Main entry term, French
- dérivé de négociation
1, record 61, French, d%C3%A9riv%C3%A9%20de%20n%C3%A9gociation
masculine noun
Record 61, Abbreviations, French
Record 61, Synonyms, French
Record 61, Textual support, French
Record number: 61, Textual support number: 1 OBS
Distinction comptable entre les différentes fonctions de la détention de produits dérivés. 1, record 61, French, - d%C3%A9riv%C3%A9%20de%20n%C3%A9gociation
Record number: 61, Textual support number: 2 OBS
dérivé de négociation : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 61, French, - d%C3%A9riv%C3%A9%20de%20n%C3%A9gociation
Record 61, Spanish
Record 61, Textual support, Spanish
Record 62 - internal organization data 2017-02-06
Record 62, English
Record 62, Subject field(s)
- Financial Accounting
Record 62, Main entry term, English
- interpretative function of accounting 1, record 62, English, interpretative%20function%20of%20accounting
Record 62, Abbreviations, English
Record 62, Synonyms, English
Record 62, Textual support, English
Record number: 62, Textual support number: 1 OBS
interpretative function of accounting: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 62, English, - interpretative%20function%20of%20accounting
Record 62, French
Record 62, Domaine(s)
- Comptabilité générale
Record 62, Main entry term, French
- fonction d'interprétation comptable
1, record 62, French, fonction%20d%27interpr%C3%A9tation%20comptable
feminine noun
Record 62, Abbreviations, French
Record 62, Synonyms, French
Record 62, Textual support, French
Record number: 62, Textual support number: 1 OBS
fonction d’interprétation comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 62, French, - fonction%20d%27interpr%C3%A9tation%20comptable
Record 62, Spanish
Record 62, Textual support, Spanish
Record 63 - internal organization data 2017-02-06
Record 63, English
Record 63, Subject field(s)
- Occupation Names (General)
- Accounting
Record 63, Main entry term, English
- national accountant 1, record 63, English, national%20accountant
Record 63, Abbreviations, English
Record 63, Synonyms, English
Record 63, Textual support, English
Record number: 63, Textual support number: 1 OBS
national accountant: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 63, English, - national%20accountant
Record 63, French
Record 63, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité
Record 63, Main entry term, French
- comptable national
1, record 63, French, comptable%20national
masculine noun
Record 63, Abbreviations, French
Record 63, Synonyms, French
Record 63, Textual support, French
Record number: 63, Textual support number: 1 OBS
comptable national : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 63, French, - comptable%20national
Record 63, Spanish
Record 63, Textual support, Spanish
Record 64 - internal organization data 2017-02-06
Record 64, English
Record 64, Subject field(s)
- Government Accounting
Record 64, Main entry term, English
- natural division of expenses 1, record 64, English, natural%20division%20of%20expenses
Record 64, Abbreviations, English
Record 64, Synonyms, English
Record 64, Textual support, English
Record number: 64, Textual support number: 1 OBS
natural division of expenses: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 64, English, - natural%20division%20of%20expenses
Record 64, French
Record 64, Domaine(s)
- Comptabilité publique
Record 64, Main entry term, French
- ventilation selon les postes de frais du plan comptable
1, record 64, French, ventilation%20selon%20les%20postes%20de%20frais%20du%20plan%20comptable
feminine noun
Record 64, Abbreviations, French
Record 64, Synonyms, French
Record 64, Textual support, French
Record number: 64, Textual support number: 1 OBS
ventilation selon les postes de frais du plan comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 64, French, - ventilation%20selon%20les%20postes%20de%20frais%20du%20plan%20comptable
Record 64, Spanish
Record 64, Textual support, Spanish
Record 65 - internal organization data 2017-01-25
Record 65, English
Record 65, Subject field(s)
- Accounting
Record 65, Main entry term, English
- growth accounting studies 1, record 65, English, growth%20accounting%20studies
Record 65, Abbreviations, English
Record 65, Synonyms, English
Record 65, Textual support, English
Record number: 65, Textual support number: 1 OBS
growth accounting studies: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 65, English, - growth%20accounting%20studies
Record 65, Key term(s)
- growth accounting study
Record 65, French
Record 65, Domaine(s)
- Comptabilité
Record 65, Main entry term, French
- études sur la quantification comptable de la croissance
1, record 65, French, %C3%A9tudes%20sur%20la%20quantification%20comptable%20de%20la%20croissance
feminine noun
Record 65, Abbreviations, French
Record 65, Synonyms, French
Record 65, Textual support, French
Record number: 65, Textual support number: 1 OBS
études sur la quantification comptable de la croissance : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 65, French, - %C3%A9tudes%20sur%20la%20quantification%20comptable%20de%20la%20croissance
Record 65, Key term(s)
- étude sur la quantification comptable de la croissance
Record 65, Spanish
Record 65, Textual support, Spanish
Record 66 - internal organization data 2017-01-24
Record 66, English
Record 66, Subject field(s)
- Government Accounting
- Taxation
Record 66, Main entry term, English
- tax expenditure
1, record 66, English, tax%20expenditure
correct
Record 66, Abbreviations, English
Record 66, Synonyms, English
Record 66, Textual support, English
Record number: 66, Textual support number: 1 DEF
A selective tax relief measure that benefits only a certain group of taxpayers. 2, record 66, English, - tax%20expenditure
Record number: 66, Textual support number: 1 CONT
The Canadian tax system contains a number of provisions that give preferential treatment to certain groups of individuals or businesses ... or other governments. [This treatment] is equivalent to the government first collecting the sums involved ... and then making a direct expenditure or loan in an amount equal to the revenue forgone due to the tax preferences. Such provisions have thus come to be called tax expenditures. 3, record 66, English, - tax%20expenditure
Record number: 66, Textual support number: 1 OBS
tax expenditure: term officially approved by the Management Committee for the BCF (budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts. 4, record 66, English, - tax%20expenditure
Record 66, Key term(s)
- fiscal expenditure
- tax expenditures
Record 66, French
Record 66, Domaine(s)
- Comptabilité publique
- Fiscalité
Record 66, Main entry term, French
- dépense fiscale
1, record 66, French, d%C3%A9pense%20fiscale
correct, feminine noun
Record 66, Abbreviations, French
Record 66, Synonyms, French
- manque à gagner fiscal 2, record 66, French, manque%20%C3%A0%20gagner%20fiscal
avoid, masculine noun
- moins-value fiscale 2, record 66, French, moins%2Dvalue%20fiscale
avoid, feminine noun
Record 66, Textual support, French
Record number: 66, Textual support number: 1 DEF
Disposition législative ou réglementaire qui accorde un traitement privilégié à certains groupes de contribuables et dont la mise en œuvre entraîne pour l’État une «perte de recettes», donc une dépense. 3, record 66, French, - d%C3%A9pense%20fiscale
Record number: 66, Textual support number: 1 CONT
Peut être qualifiée de dépense fiscale toute disposition législative ou réglementaire dont la mise en œuvre entraîne pour l’État une perte de recettes et donc pour le contribuable un allégement de sa charge fiscale par rapport à ce qui serait résulté de l’application de la «norme» [...] 4, record 66, French, - d%C3%A9pense%20fiscale
Record number: 66, Textual support number: 1 OBS
(L’expression «dépense fiscale») a été officialisée par le Parlement (de la France) puisqu’il l’a utilisée dans l’article 32 de la loi de finances de 1980. 4, record 66, French, - d%C3%A9pense%20fiscale
Record number: 66, Textual support number: 2 OBS
dépense fiscale : terme uniformisé par le Comité de gestion du Lexique BCF(budgétaire, comptable et financier) et d’usage obligatoire dans la Fonction publique fédérale. 2, record 66, French, - d%C3%A9pense%20fiscale
Record 66, Key term(s)
- dépenses fiscales
Record 66, Spanish
Record 66, Campo(s) temático(s)
- Contabilidad pública
- Sistema tributario
Record 66, Main entry term, Spanish
- gasto fiscal
1, record 66, Spanish, gasto%20fiscal
correct, masculine noun
Record 66, Abbreviations, Spanish
Record 66, Synonyms, Spanish
Record 66, Textual support, Spanish
Record number: 66, Textual support number: 1 DEF
El importe de todos los beneficios fiscales que afecten a los tributos del Estado. 2, record 66, Spanish, - gasto%20fiscal
Record number: 66, Textual support number: 1 CONT
El concepto de gasto fiscal hace referencia a la existencia, dentro de la ordenación tributaria, de exenciones y bonificaciones, reducciones y desgravaciones, que suponen desviaciones de la estructura propia de cada tributo, constituyendo verdaderas discriminaciones en beneficio de determinadas rentas o actividades, de manera que favorecen la consecución de objetivos de naturaleza económica o social. La aceptación de este concepto supone que los gastos fiscales representan una disminución de ingresos presupuestarios y, por consiguiente, se configuran como un medio alternativo al establecimiento de subvenciones o gastos directos en el Presupuesto de Gastos. 2, record 66, Spanish, - gasto%20fiscal
Record 66, Key term(s)
- gastos fiscales
Record 67 - internal organization data 2017-01-13
Record 67, English
Record 67, Subject field(s)
- Management Operations (General)
- Production Management
- Work and Production
- Labour and Employment
Record 67, Main entry term, English
- specialization of labor
1, record 67, English, specialization%20of%20labor
correct
Record 67, Abbreviations, English
Record 67, Synonyms, English
Record 67, Textual support, English
Record number: 67, Textual support number: 1 CONT
Today's airlines, steel mills, accounting firms, and computer chip makers have all been built around Smith's central idea - the division or specialization of labor and the consequent fragmentation of work. 2, record 67, English, - specialization%20of%20labor
Record 67, Key term(s)
- specialization of labour
Record 67, French
Record 67, Domaine(s)
- Opérations de la gestion (Généralités)
- Gestion de la production
- Travail et production
- Travail et emploi
Record 67, Main entry term, French
- spécialisation de la main-d'œuvre
1, record 67, French, sp%C3%A9cialisation%20de%20la%20main%2Dd%27%26oelig%3Buvre
correct, feminine noun
Record 67, Abbreviations, French
Record 67, Synonyms, French
Record 67, Textual support, French
Record number: 67, Textual support number: 1 CONT
Compagnies aériennes, aciéries, cabinets d’entreprise comptable et fabricants de composants informatiques, tels que nous les connaissons aujourd’hui, ont tous été bâtis autour de l'idée centrale de Smith : la division ou la spécialisation de la main-d’œuvre et la fragmentation du travail qui en découle. 1, record 67, French, - sp%C3%A9cialisation%20de%20la%20main%2Dd%27%26oelig%3Buvre
Record 67, Spanish
Record 67, Campo(s) temático(s)
- Operaciones de la gestión (Generalidades)
- Gestión de la producción
- Trabajo y producción
- Trabajo y empleo
Record 67, Main entry term, Spanish
- especialización del trabajo
1, record 67, Spanish, especializaci%C3%B3n%20del%20trabajo
correct, feminine noun
Record 67, Abbreviations, Spanish
Record 67, Synonyms, Spanish
Record 67, Textual support, Spanish
Record 68 - internal organization data 2017-01-13
Record 68, English
Record 68, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 68, Main entry term, English
- substantive test
1, record 68, English, substantive%20test
correct
Record 68, Abbreviations, English
Record 68, Synonyms, English
- substantive testing 1, record 68, English, substantive%20testing
correct
Record 68, Textual support, English
Record number: 68, Textual support number: 1 DEF
A test made to gain evidence as to the validity of the data produced by systems underlying the preparation of financial information. 2, record 68, English, - substantive%20test
Record number: 68, Textual support number: 1 OBS
Compare with "compliance test(ing)". 3, record 68, English, - substantive%20test
Record 68, French
Record 68, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 68, Main entry term, French
- sondage de corroboration
1, record 68, French, sondage%20de%20corroboration
correct, masculine noun
Record 68, Abbreviations, French
Record 68, Synonyms, French
- sondage de validation 2, record 68, French, sondage%20de%20validation
correct, masculine noun
- test de corroboration 3, record 68, French, test%20de%20corroboration
correct, masculine noun
Record 68, Textual support, French
Record number: 68, Textual support number: 1 DEF
Procédé de corroboration(ou de contrôle de validation) mis en œuvre par sondage. Le vérificateur(auditeur, réviseur) tire ses conclusions relatives à la validité des données produites par le système comptable en n’ étudiant qu'une partie de l'ensemble des données qui sont disponibles. 2, record 68, French, - sondage%20de%20corroboration
Record 68, Spanish
Record 68, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 68, Main entry term, Spanish
- prueba de confirmación
1, record 68, Spanish, prueba%20de%20confirmaci%C3%B3n
feminine noun
Record 68, Abbreviations, Spanish
Record 68, Synonyms, Spanish
Record 68, Textual support, Spanish
Record 69 - internal organization data 2017-01-10
Record 69, English
Record 69, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 69, Main entry term, English
- substantive procedure
1, record 69, English, substantive%20procedure
correct
Record 69, Abbreviations, English
Record 69, Synonyms, English
- substantive testing 2, record 69, English, substantive%20testing
correct
- substantive test 2, record 69, English, substantive%20test
correct
- substantive audit work 3, record 69, English, substantive%20audit%20work
correct
- substantive work 3, record 69, English, substantive%20work
correct
Record 69, Textual support, English
Record number: 69, Textual support number: 1 DEF
A procedure used by the auditor to obtain evidence on the validity of the data produced by systems underlying the preparation of financial information. 3, record 69, English, - substantive%20procedure
Record 69, French
Record 69, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 69, Main entry term, French
- procédé de corroboration
1, record 69, French, proc%C3%A9d%C3%A9%20de%20corroboration
correct, masculine noun
Record 69, Abbreviations, French
Record 69, Synonyms, French
- contrôle de validation 2, record 69, French, contr%C3%B4le%20de%20validation
correct, masculine noun
- test de corroboration 2, record 69, French, test%20de%20corroboration
correct, masculine noun
- travail de corroboration 3, record 69, French, travail%20de%20corroboration
correct, masculine noun
- corroboration 3, record 69, French, corroboration
correct, feminine noun
Record 69, Textual support, French
Record number: 69, Textual support number: 1 DEF
Procédé mis en œuvre par le vérificateur pour s’assurer de la validité des données produites par les systèmes qui sous-tendent la préparation de l’information financière. 3, record 69, French, - proc%C3%A9d%C3%A9%20de%20corroboration
Record number: 69, Textual support number: 1 OBS
Les procédés de corroboration comprennent notamment l'analyse de l'information financière et l'examen détaillé d’opérations et de soldes présélectionnés. La nature, l'étendue et le calendrier d’application des procédés de corroboration peuvent varier selon les résultats de l'évaluation que le vérificateur(auditeur, réviseur) a faite du système comptable et la mesure dans laquelle il s’appuie sur les contrôles internes. 2, record 69, French, - proc%C3%A9d%C3%A9%20de%20corroboration
Record 69, Spanish
Record 69, Textual support, Spanish
Record 70 - internal organization data 2017-01-06
Record 70, English
Record 70, Subject field(s)
- Accounting
Record 70, Main entry term, English
- interim closing
1, record 70, English, interim%20closing
correct
Record 70, Abbreviations, English
Record 70, Synonyms, English
Record 70, Textual support, English
Record 70, French
Record 70, Domaine(s)
- Comptabilité
Record 70, Main entry term, French
- arrêté intermédiaire des comptes
1, record 70, French, arr%C3%AAt%C3%A9%20interm%C3%A9diaire%20des%20comptes
correct, masculine noun
Record 70, Abbreviations, French
Record 70, Synonyms, French
- arrêté intermédiaire 1, record 70, French, arr%C3%AAt%C3%A9%20interm%C3%A9diaire
correct, masculine noun
Record 70, Textual support, French
Record number: 70, Textual support number: 1 DEF
Procédure d’inventaire comptable mise en œuvre à une date autre que la clôture de l'exercice, ne comportant toutefois pas la fermeture des comptes de résultats et conduisant souvent à l'établissement d’états financiers intermédiaires(ou d’une situation intermédiaire). 1, record 70, French, - arr%C3%AAt%C3%A9%20interm%C3%A9diaire%20des%20comptes
Record 70, Spanish
Record 70, Textual support, Spanish
Record 71 - internal organization data 2017-01-05
Record 71, English
Record 71, Subject field(s)
- Accounting
- Financial and Budgetary Management
Record 71, Main entry term, English
- average accounting rate of return 1, record 71, English, average%20accounting%20rate%20of%20return
Record 71, Abbreviations, English
Record 71, Synonyms, English
Record 71, Textual support, English
Record number: 71, Textual support number: 1 OBS
average accounting rate of return; AARR: term and abbreviation extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 71, English, - average%20accounting%20rate%20of%20return
Record 71, French
Record 71, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
Record 71, Main entry term, French
- taux de rendement comptable moyen
1, record 71, French, taux%20de%20rendement%20comptable%20moyen
masculine noun
Record 71, Abbreviations, French
Record 71, Synonyms, French
Record 71, Textual support, French
Record number: 71, Textual support number: 1 OBS
taux de rendement comptable moyen : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 71, French, - taux%20de%20rendement%20comptable%20moyen
Record 71, Spanish
Record 71, Textual support, Spanish
Record 72 - internal organization data 2017-01-05
Record 72, English
Record 72, Subject field(s)
- Government Accounting
Record 72, Main entry term, English
- closing balance net worth 1, record 72, English, closing%20balance%20net%20worth
Record 72, Abbreviations, English
Record 72, Synonyms, English
Record 72, Textual support, English
Record number: 72, Textual support number: 1 OBS
closing balance net worth: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 72, English, - closing%20balance%20net%20worth
Record 72, French
Record 72, Domaine(s)
- Comptabilité publique
Record 72, Main entry term, French
- valeur nette du patrimoine en fin d'exercice
1, record 72, French, valeur%20nette%20du%20patrimoine%20en%20fin%20d%27exercice
feminine noun
Record 72, Abbreviations, French
Record 72, Synonyms, French
- situation comptable nette en fin d'exercice 1, record 72, French, situation%20comptable%20nette%20en%20fin%20d%27exercice
feminine noun
- situation nette en fin d'exercice 1, record 72, French, situation%20nette%20en%20fin%20d%27exercice
feminine noun
Record 72, Textual support, French
Record number: 72, Textual support number: 1 OBS
valeur nette du patrimoine en fin d’exercice; situation comptable nette en fin d’exercice; situation nette en fin d’exercice : termes extraits du «Glossaire de l'économie» et reproduits avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 72, French, - valeur%20nette%20du%20patrimoine%20en%20fin%20d%27exercice
Record 72, Spanish
Record 72, Textual support, Spanish
Record 73 - internal organization data 2017-01-05
Record 73, English
Record 73, Subject field(s)
- Accounting
- Financial and Budgetary Management
Record 73, Main entry term, English
- accounting deficit 1, record 73, English, accounting%20deficit
Record 73, Abbreviations, English
Record 73, Synonyms, English
Record 73, Textual support, English
Record number: 73, Textual support number: 1 OBS
accounting deficit: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 73, English, - accounting%20deficit
Record 73, French
Record 73, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
Record 73, Main entry term, French
- déficit comptable
1, record 73, French, d%C3%A9ficit%20comptable
masculine noun
Record 73, Abbreviations, French
Record 73, Synonyms, French
Record 73, Textual support, French
Record number: 73, Textual support number: 1 OBS
déficit comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 73, French, - d%C3%A9ficit%20comptable
Record 73, Spanish
Record 73, Textual support, Spanish
Record 74 - internal organization data 2017-01-05
Record 74, English
Record 74, Subject field(s)
- Accounting
- Financial and Budgetary Management
Record 74, Main entry term, English
- cumulative effect of change in accounting policies 1, record 74, English, cumulative%20effect%20of%20change%20in%20accounting%20policies
Record 74, Abbreviations, English
Record 74, Synonyms, English
Record 74, Textual support, English
Record number: 74, Textual support number: 1 OBS
cumulative effect of change in accounting policies: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 74, English, - cumulative%20effect%20of%20change%20in%20accounting%20policies
Record 74, Key term(s)
- cumulative effect of change in accounting policy
Record 74, French
Record 74, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
Record 74, Main entry term, French
- effet cumulé du changement de méthode comptable
1, record 74, French, effet%20cumul%C3%A9%20du%20changement%20de%20m%C3%A9thode%20comptable
masculine noun
Record 74, Abbreviations, French
Record 74, Synonyms, French
Record 74, Textual support, French
Record number: 74, Textual support number: 1 OBS
effet cumulé du changement de méthode comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 74, French, - effet%20cumul%C3%A9%20du%20changement%20de%20m%C3%A9thode%20comptable
Record 74, Spanish
Record 74, Textual support, Spanish
Record 75 - internal organization data 2017-01-04
Record 75, English
Record 75, Subject field(s)
- Auditing (Accounting)
Record 75, Main entry term, English
- primary sources of audit assurance
1, record 75, English, primary%20sources%20of%20audit%20assurance
correct
Record 75, Abbreviations, English
Record 75, Synonyms, English
- primary sources of assurance 1, record 75, English, primary%20sources%20of%20assurance
correct
Record 75, Textual support, English
Record 75, French
Record 75, Domaine(s)
- Vérification (Comptabilité)
Record 75, Main entry term, French
- sources premières d'assurance
1, record 75, French, sources%20premi%C3%A8res%20d%27assurance
correct, feminine noun
Record 75, Abbreviations, French
Record 75, Synonyms, French
- principales sources d'assurance 1, record 75, French, principales%20sources%20d%27assurance
correct, feminine noun
Record 75, Textual support, French
Record number: 75, Textual support number: 1 DEF
Facteurs déterminant le niveau d’assurance que le vérificateur(auditeur, réviseur) tire de sa mission, soit l'assurance inhérente à la nature des éléments d’information à vérifier, l'assurance quant aux contrôles internes en vigueur dans l'entité et l'assurance découlant de la mise en œuvre de procédés de corroboration(ou contrôles de validation). Après avoir établi le niveau d’assurance inhérent et le niveau d’assurance relatif aux contrôles, le professionnel comptable doit acquérir le reste de l'assurance qu'il recherche par la mise en œuvre de procédés de corroboration(ou contrôles de validation) plus ou moins étendus selon le niveau d’assurance que lui auront procuré les autres sources premières d’assurance. 1, record 75, French, - sources%20premi%C3%A8res%20d%27assurance
Record 75, Spanish
Record 75, Textual support, Spanish
Record 76 - internal organization data 2017-01-03
Record 76, English
Record 76, Subject field(s)
- Accounting
Record 76, Main entry term, English
- accounting surplus 1, record 76, English, accounting%20surplus
Record 76, Abbreviations, English
Record 76, Synonyms, English
Record 76, Textual support, English
Record number: 76, Textual support number: 1 OBS
accounting surplus: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 76, English, - accounting%20surplus
Record 76, French
Record 76, Domaine(s)
- Comptabilité
Record 76, Main entry term, French
- excédent comptable
1, record 76, French, exc%C3%A9dent%20comptable
masculine noun
Record 76, Abbreviations, French
Record 76, Synonyms, French
- excédent de compte 2, record 76, French, exc%C3%A9dent%20de%20compte
masculine noun
Record 76, Textual support, French
Record number: 76, Textual support number: 1 OBS
excédent comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 3, record 76, French, - exc%C3%A9dent%20comptable
Record 76, Spanish
Record 76, Campo(s) temático(s)
- Contabilidad
Record 76, Main entry term, Spanish
- superávit contable
1, record 76, Spanish, super%C3%A1vit%20contable
masculine noun
Record 76, Abbreviations, Spanish
Record 76, Synonyms, Spanish
Record 76, Textual support, Spanish
Record 77 - internal organization data 2017-01-03
Record 77, English
Record 77, Subject field(s)
- Financial Accounting
Record 77, Main entry term, English
- accounting adjustment
1, record 77, English, accounting%20adjustment
correct
Record 77, Abbreviations, English
Record 77, Synonyms, English
Record 77, Textual support, English
Record number: 77, Textual support number: 1 OBS
accounting adjustment: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 77, English, - accounting%20adjustment
Record 77, French
Record 77, Domaine(s)
- Comptabilité générale
Record 77, Main entry term, French
- redressement comptable
1, record 77, French, redressement%20comptable
correct, masculine noun
Record 77, Abbreviations, French
Record 77, Synonyms, French
- ajustement comptable 2, record 77, French, ajustement%20comptable
masculine noun
Record 77, Textual support, French
Record number: 77, Textual support number: 1 OBS
ajustement comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 3, record 77, French, - redressement%20comptable
Record 77, Spanish
Record 77, Textual support, Spanish
Record 78 - internal organization data 2017-01-03
Record 78, English
Record 78, Subject field(s)
- Finance
- Financial Accounting
Record 78, Main entry term, English
- accounting position 1, record 78, English, accounting%20position
Record 78, Abbreviations, English
Record 78, Synonyms, English
Record 78, Textual support, English
Record number: 78, Textual support number: 1 OBS
accounting position: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 78, English, - accounting%20position
Record 78, French
Record 78, Domaine(s)
- Finances
- Comptabilité générale
Record 78, Main entry term, French
- position comptable
1, record 78, French, position%20comptable
feminine noun
Record 78, Abbreviations, French
Record 78, Synonyms, French
Record 78, Textual support, French
Record number: 78, Textual support number: 1 OBS
S’applique à un déficit ou à un excédent comptable. 1, record 78, French, - position%20comptable
Record number: 78, Textual support number: 2 OBS
position comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 78, French, - position%20comptable
Record 78, Spanish
Record 78, Textual support, Spanish
Record 79 - internal organization data 2017-01-03
Record 79, English
Record 79, Subject field(s)
- Cost Accounting
Record 79, Main entry term, English
- cumulative accounting position 1, record 79, English, cumulative%20accounting%20position
Record 79, Abbreviations, English
Record 79, Synonyms, English
Record 79, Textual support, English
Record number: 79, Textual support number: 1 OBS
cumulative accounting position: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 79, English, - cumulative%20accounting%20position
Record 79, French
Record 79, Domaine(s)
- Comptabilité analytique
Record 79, Main entry term, French
- position comptable cumulée
1, record 79, French, position%20comptable%20cumul%C3%A9e
feminine noun
Record 79, Abbreviations, French
Record 79, Synonyms, French
Record 79, Textual support, French
Record number: 79, Textual support number: 1 OBS
position comptable cumulée : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 79, French, - position%20comptable%20cumul%C3%A9e
Record 79, Spanish
Record 79, Textual support, Spanish
Record 80 - internal organization data 2017-01-03
Record 80, English
Record 80, Subject field(s)
- Accounting
Record 80, Main entry term, English
- accounting postulate
1, record 80, English, accounting%20postulate
correct
Record 80, Abbreviations, English
Record 80, Synonyms, English
- accounting concept 2, record 80, English, accounting%20concept
correct
- underlying assumption 3, record 80, English, underlying%20assumption
correct
Record 80, Textual support, English
Record number: 80, Textual support number: 1 DEF
Any of a series of axioms or assumptions constituting the supposed basis of a system of thought or an organized field of endeavor. 4, record 80, English, - accounting%20postulate
Record number: 80, Textual support number: 1 OBS
accounting concept: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 5, record 80, English, - accounting%20postulate
Record 80, French
Record 80, Domaine(s)
- Comptabilité
Record 80, Main entry term, French
- postulat comptable
1, record 80, French, postulat%20comptable
correct, masculine noun
Record 80, Abbreviations, French
Record 80, Synonyms, French
- hypothèse de base 2, record 80, French, hypoth%C3%A8se%20de%20base
correct, feminine noun
- convention comptable 3, record 80, French, convention%20comptable
see observation, feminine noun
Record 80, Textual support, French
Record number: 80, Textual support number: 1 DEF
Hypothèse fondamentale concernant l’environnement économique, politique et sociologique dans lequel baigne la comptabilité, hypothèse qui est considérée comme incontestable sans pour autant pouvoir ou devoir être démontrée. 2, record 80, French, - postulat%20comptable
Record number: 80, Textual support number: 1 CONT
Les postulats comptables font partie de la grande famille des principes comptables, et ils revêtent un caractère transcendant sur les autres principes. Les postulats comptables portent notamment sur la continuité de l’exploitation, l’échange, l’indépendance des exercices, la personnalité de l’entité et l’unité monétaire. 2, record 80, French, - postulat%20comptable
Record number: 80, Textual support number: 1 OBS
postulat comptable; convention comptable : termes extraits du «Glossaire de l'économie» et reproduits avec l'autorisation de l'Organisation de coopération et de développement économiques. 4, record 80, French, - postulat%20comptable
Record 80, Spanish
Record 80, Textual support, Spanish
Record 81 - internal organization data 2017-01-03
Record 81, English
Record 81, Subject field(s)
- Occupation Names (General)
- National Accounting
Record 81, Main entry term, English
- Treasury accountant 1, record 81, English, Treasury%20accountant
Record 81, Abbreviations, English
Record 81, Synonyms, English
Record 81, Textual support, English
Record number: 81, Textual support number: 1 OBS
Treasury accountant: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 81, English, - Treasury%20accountant
Record 81, French
Record 81, Domaine(s)
- Désignations des emplois (Généralités)
- Comptabilité nationale
Record 81, Main entry term, French
- comptable public
1, record 81, French, comptable%20public
masculine noun
Record 81, Abbreviations, French
Record 81, Synonyms, French
Record 81, Textual support, French
Record number: 81, Textual support number: 1 OBS
comptable public : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 81, French, - comptable%20public
Record 81, Spanish
Record 81, Textual support, Spanish
Record 82 - internal organization data 2017-01-03
Record 82, English
Record 82, Subject field(s)
- Accounting
- Financial Accounting
Record 82, Main entry term, English
- current cost accounting
1, record 82, English, current%20cost%20accounting
correct
Record 82, Abbreviations, English
- CCA 2, record 82, English, CCA
correct
Record 82, Synonyms, English
- entry value accounting 2, record 82, English, entry%20value%20accounting
correct
Record 82, Textual support, English
Record number: 82, Textual support number: 1 DEF
A form of current value accounting in which financial statement elements are measured in current costs rather than historical costs or other values. 3, record 82, English, - current%20cost%20accounting
Record number: 82, Textual support number: 1 OBS
current cost accounting: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 4, record 82, English, - current%20cost%20accounting
Record 82, French
Record 82, Domaine(s)
- Comptabilité
- Comptabilité générale
Record 82, Main entry term, French
- comptabilité au coût actuel
1, record 82, French, comptabilit%C3%A9%20au%20co%C3%BBt%20actuel
correct, feminine noun
Record 82, Abbreviations, French
- CCA 2, record 82, French, CCA
correct, feminine noun
Record 82, Synonyms, French
- comptabilité en coûts actuels 2, record 82, French, comptabilit%C3%A9%20en%20co%C3%BBts%20actuels
correct, feminine noun
- CCA 2, record 82, French, CCA
correct, feminine noun
- CCA 2, record 82, French, CCA
- méthode du coût actuel 2, record 82, French, m%C3%A9thode%20du%20co%C3%BBt%20actuel
correct, feminine noun
Record 82, Textual support, French
Record number: 82, Textual support number: 1 DEF
Méthode de comptabilité qui consiste à établir la valeur des postes des états financiers en fonction de prix d’entrée actuels, par exemple les coûts de remplacement, plutôt que de prix de sortie actuels. 2, record 82, French, - comptabilit%C3%A9%20au%20co%C3%BBt%20actuel
Record number: 82, Textual support number: 1 OBS
Selon cette méthode comptable, les charges(par exemple le coût des marchandises ou des produits vendus et les amortissements) sont déterminées en fonction des coûts actuels au moment où les marchandises ou les produits sont vendus et les immobilisations utilisées. 2, record 82, French, - comptabilit%C3%A9%20au%20co%C3%BBt%20actuel
Record number: 82, Textual support number: 2 OBS
comptabilité au coût actuel : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 82, French, - comptabilit%C3%A9%20au%20co%C3%BBt%20actuel
Record 82, Spanish
Record 82, Textual support, Spanish
Record 83 - internal organization data 2017-01-03
Record 83, English
Record 83, Subject field(s)
- Accounting
Record 83, Main entry term, English
- accounting control
1, record 83, English, accounting%20control
correct
Record 83, Abbreviations, English
Record 83, Synonyms, English
Record 83, Textual support, English
Record number: 83, Textual support number: 1 DEF
The accounting procedures used to ensure the reliability of the information contained in accounting records e.g., the use of a control account to verify the total of the accounts in a subsidiary ledger. 2, record 83, English, - accounting%20control
Record 83, French
Record 83, Domaine(s)
- Comptabilité
Record 83, Main entry term, French
- contrôle comptable
1, record 83, French, contr%C3%B4le%20comptable
correct, masculine noun
Record 83, Abbreviations, French
Record 83, Synonyms, French
Record 83, Textual support, French
Record number: 83, Textual support number: 1 DEF
Procédure comptable utilisée en vue de vérifier l'exactitude des enregistrements dans les comptes et autres documents comptables; ensemble de ces procédures. 2, record 83, French, - contr%C3%B4le%20comptable
Record number: 83, Textual support number: 1 OBS
Constitue, par exemple, un contrôle comptable la procédure qui consiste à vérifier si le solde d’un compte collectif correspond au total des soldes des comptes individuels du grand livre auxiliaire correspondant. 2, record 83, French, - contr%C3%B4le%20comptable
Record number: 83, Textual support number: 2 OBS
contrôle comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 3, record 83, French, - contr%C3%B4le%20comptable
Record 83, Spanish
Record 83, Campo(s) temático(s)
- Contabilidad
Record 83, Main entry term, Spanish
- control de contabilidad
1, record 83, Spanish, control%20de%20contabilidad
correct, masculine noun
Record 83, Abbreviations, Spanish
Record 83, Synonyms, Spanish
Record 83, Textual support, Spanish
Record 84 - internal organization data 2017-01-03
Record 84, English
Record 84, Subject field(s)
- Accounting
Record 84, Main entry term, English
- book of account
1, record 84, English, book%20of%20account
correct
Record 84, Abbreviations, English
Record 84, Synonyms, English
- account ledger 2, record 84, English, account%20ledger
correct
- account book 3, record 84, English, account%20book
correct
Record 84, Textual support, English
Record number: 84, Textual support number: 1 DEF
Any book or record in which the transactions of an individual or organization are recorded in terms of money or some other unit of measurement and that constitutes part of the accounting system. 4, record 84, English, - book%20of%20account
Record number: 84, Textual support number: 1 OBS
account ledger: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 5, record 84, English, - book%20of%20account
Record 84, French
Record 84, Domaine(s)
- Comptabilité
Record 84, Main entry term, French
- livre comptable
1, record 84, French, livre%20comptable
correct, masculine noun
Record 84, Abbreviations, French
Record 84, Synonyms, French
- journal comptable 1, record 84, French, journal%20comptable
correct, masculine noun
- livre de comptes 2, record 84, French, livre%20de%20comptes
correct, masculine noun
Record 84, Textual support, French
Record number: 84, Textual support number: 1 DEF
Tout journal, fichier ou livre qui fait partie du système comptable et dans lequel on enregistre les opérations et les faits économiques se rapportant à une entité, le plus souvent en unités monétaires. Les livres de comptes comprennent les journaux et les grands livres. 3, record 84, French, - livre%20comptable
Record number: 84, Textual support number: 1 OBS
livre de comptes : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 4, record 84, French, - livre%20comptable
Record 84, Spanish
Record 84, Campo(s) temático(s)
- Contabilidad
Record 84, Main entry term, Spanish
- libro de contabilidad
1, record 84, Spanish, libro%20de%20contabilidad
correct, masculine noun
Record 84, Abbreviations, Spanish
Record 84, Synonyms, Spanish
- libro de cuentas 2, record 84, Spanish, libro%20de%20cuentas
masculine noun
Record 84, Textual support, Spanish
Record 85 - internal organization data 2017-01-03
Record 85, English
Record 85, Subject field(s)
- Government Accounting
- Pensions and Annuities
Record 85, Main entry term, English
- superannuation account
1, record 85, English, superannuation%20account
correct, officially approved
Record 85, Abbreviations, English
Record 85, Synonyms, English
Record 85, Textual support, English
Record number: 85, Textual support number: 1 DEF
The liabilities of the Government of Canada in its role as administrator of pension plans in respect of its employees and certain other contributors. 2, record 85, English, - superannuation%20account
Record number: 85, Textual support number: 1 OBS
superannuation account: officially approved by the Study Group on Accounting Terminology (SGAT). 3, record 85, English, - superannuation%20account
Record number: 85, Textual support number: 2 OBS
superannuation account: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 4, record 85, English, - superannuation%20account
Record 85, French
Record 85, Domaine(s)
- Comptabilité publique
- Pensions et rentes
Record 85, Main entry term, French
- compte de pension de retraite
1, record 85, French, compte%20de%20pension%20de%20retraite
correct, masculine noun, officially approved
Record 85, Abbreviations, French
Record 85, Synonyms, French
Record 85, Textual support, French
Record number: 85, Textual support number: 1 DEF
Passif de l’État canadien en sa qualité d’administrateur de régimes de pension de ses fonctionnaires et de certains autres cotisants. 2, record 85, French, - compte%20de%20pension%20de%20retraite
Record number: 85, Textual support number: 1 OBS
compte de pension de retraite : terme uniformisé par le GETC, Groupe d’étude de la terminologie comptable. 3, record 85, French, - compte%20de%20pension%20de%20retraite
Record number: 85, Textual support number: 2 OBS
compte de pension de retraite : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 4, record 85, French, - compte%20de%20pension%20de%20retraite
Record 85, Spanish
Record 85, Textual support, Spanish
Record 86 - internal organization data 2017-01-03
Record 86, English
Record 86, Subject field(s)
- Trade
- Negotiable Instruments (Commercial Law)
Record 86, Main entry term, English
- assets side of the balance sheet 1, record 86, English, assets%20side%20of%20the%20balance%20sheet
Record 86, Abbreviations, English
Record 86, Synonyms, English
- assets side 2, record 86, English, assets%20side
correct
Record 86, Textual support, English
Record number: 86, Textual support number: 1 DEF
... statement showing the assets and liabilities of a business at a certain date. 3, record 86, English, - assets%20side%20of%20the%20balance%20sheet
Record number: 86, Textual support number: 1 OBS
assets side of the balance sheet: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 4, record 86, English, - assets%20side%20of%20the%20balance%20sheet
Record 86, French
Record 86, Domaine(s)
- Commerce
- Effets de commerce (Droit)
Record 86, Main entry term, French
- actif du bilan
1, record 86, French, actif%20du%20bilan
masculine noun
Record 86, Abbreviations, French
Record 86, Synonyms, French
Record 86, Textual support, French
Record number: 86, Textual support number: 1 DEF
Ensemble des biens, meubles et immeubles, corporels et incorporels constitué par l'emploi des ressources inscrites au passif du bilan. [...] En fin de période comptable l'actif est constitué par l'ensemble des soldes débiteurs des comptes de bilan, notamment par : les immobilisations, les stocks, les comptes de tiers, les comptes de régularisation, les comptes financiers à court terme et le résultat, s’il est déficitaire. 2, record 86, French, - actif%20du%20bilan
Record number: 86, Textual support number: 1 OBS
actif du bilan : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 86, French, - actif%20du%20bilan
Record 86, Key term(s)
- actif au bilan
Record 86, Spanish
Record 86, Textual support, Spanish
Record 87 - internal organization data 2017-01-03
Record 87, English
Record 87, Subject field(s)
- Corporate Structure
- Government Accounting
- Financial Accounting
Record 87, Main entry term, English
- accounting service
1, record 87, English, accounting%20service
correct
Record 87, Abbreviations, English
Record 87, Synonyms, English
- accounting office 2, record 87, English, accounting%20office
correct
- accounting department 3, record 87, English, accounting%20department
correct
Record 87, Textual support, English
Record number: 87, Textual support number: 1 CONT
Departments should utilize wherever possible the accounting and reporting services of the Department of Supply and Services to obtain detailed accounting information as a by-product of the recording of cash disbursement transactions. 4, record 87, English, - accounting%20service
Record number: 87, Textual support number: 2 CONT
Accounting service of a government department. 5, record 87, English, - accounting%20service
Record number: 87, Textual support number: 1 OBS
accounting office: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 6, record 87, English, - accounting%20service
Record 87, French
Record 87, Domaine(s)
- Structures de l'entreprise
- Comptabilité publique
- Comptabilité générale
Record 87, Main entry term, French
- service de comptabilité
1, record 87, French, service%20de%20comptabilit%C3%A9
correct, masculine noun
Record 87, Abbreviations, French
Record 87, Synonyms, French
- service comptable 2, record 87, French, service%20comptable
masculine noun
Record 87, Textual support, French
Record number: 87, Textual support number: 1 DEF
Service chargé de tenir les comptes d’une entité et d’établir les états financiers de celle-ci. 3, record 87, French, - service%20de%20comptabilit%C3%A9
Record number: 87, Textual support number: 1 CONT
Service de comptabilité d’un ministère. 4, record 87, French, - service%20de%20comptabilit%C3%A9
Record number: 87, Textual support number: 1 OBS
service comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 5, record 87, French, - service%20de%20comptabilit%C3%A9
Record 87, Spanish
Record 87, Campo(s) temático(s)
- Estructura de la empresa
- Contabilidad pública
- Contabilidad general
Record 87, Main entry term, Spanish
- contaduría
1, record 87, Spanish, contadur%C3%ADa
correct, feminine noun
Record 87, Abbreviations, Spanish
Record 87, Synonyms, Spanish
- departamento de contabilidad 2, record 87, Spanish, departamento%20de%20contabilidad
correct, masculine noun
Record 87, Textual support, Spanish
Record number: 87, Textual support number: 1 DEF
[Departamento] que tiene por objeto el control contable de operaciones económico-financieras de diversa índole. 3, record 87, Spanish, - contadur%C3%ADa
Record 88 - internal organization data 2017-01-03
Record 88, English
Record 88, Subject field(s)
- Auditing (Accounting)
- Finance
Record 88, Main entry term, English
- accounting life 1, record 88, English, accounting%20life
Record 88, Abbreviations, English
Record 88, Synonyms, English
Record 88, Textual support, English
Record number: 88, Textual support number: 1 OBS
accounting life: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 88, English, - accounting%20life
Record 88, French
Record 88, Domaine(s)
- Vérification (Comptabilité)
- Finances
Record 88, Main entry term, French
- durée d'utilisation comptable
1, record 88, French, dur%C3%A9e%20d%27utilisation%20comptable
feminine noun
Record 88, Abbreviations, French
Record 88, Synonyms, French
- durée de vie comptable 1, record 88, French, dur%C3%A9e%20de%20vie%20comptable
feminine noun
- existence comptable 1, record 88, French, existence%20comptable
feminine noun
Record 88, Textual support, French
Record number: 88, Textual support number: 1 OBS
durée d’utilisation comptable; durée de vie comptable : ces expressions s’appliquent à de l'équipement. 1, record 88, French, - dur%C3%A9e%20d%27utilisation%20comptable
Record number: 88, Textual support number: 2 OBS
durée d’utilisation comptable; durée de vie comptable; existence comptable : termes extraits du «Glossaire de l'économie» et reproduits avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 88, French, - dur%C3%A9e%20d%27utilisation%20comptable
Record 88, Spanish
Record 88, Textual support, Spanish
Record 89 - internal organization data 2017-01-03
Record 89, English
Record 89, Subject field(s)
- Government Accounting
Record 89, Main entry term, English
- expense accounts
1, record 89, English, expense%20accounts
correct, plural
Record 89, Abbreviations, English
Record 89, Synonyms, English
Record 89, Textual support, English
Record number: 89, Textual support number: 1 DEF
... any of various accounts maintained for recording the several classes of expenses of the business. 2, record 89, English, - expense%20accounts
Record number: 89, Textual support number: 1 OBS
expense accounts: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 3, record 89, English, - expense%20accounts
Record 89, Key term(s)
- expense account
Record 89, French
Record 89, Domaine(s)
- Comptabilité publique
Record 89, Main entry term, French
- comptes de charges
1, record 89, French, comptes%20de%20charges
correct, masculine noun, plural
Record 89, Abbreviations, French
Record 89, Synonyms, French
- comptes de frais 2, record 89, French, comptes%20de%20frais
masculine noun, plural
Record 89, Textual support, French
Record number: 89, Textual support number: 1 DEF
Comptes du plan comptable dans lesquels sont enregistrés les biens et services consommés par l'entreprise dans le cours de son exploitation(ou par l'organisme dans le cours de ses activités) durant un exercice, ainsi que les pertes subies et les charges financières engagées pendant cet exercice. 2, record 89, French, - comptes%20de%20charges
Record number: 89, Textual support number: 1 OBS
comptes de charges : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 89, French, - comptes%20de%20charges
Record 89, Key term(s)
- compte de charge
- compte de frais
Record 89, Spanish
Record 89, Textual support, Spanish
Record 90 - internal organization data 2017-01-03
Record 90, English
Record 90, Subject field(s)
- Financial Accounting
- Auditing (Accounting)
Record 90, Main entry term, English
- chart of accounts
1, record 90, English, chart%20of%20accounts
correct
Record 90, Abbreviations, English
Record 90, Synonyms, English
Record 90, Textual support, English
Record number: 90, Textual support number: 1 DEF
A systematic arrangement of accounts listed by type and in accordance with the entity's various functions. This list is established for the purpose of improving the interpretation of financial information. 2, record 90, English, - chart%20of%20accounts
Record number: 90, Textual support number: 1 OBS
chart of accounts: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 3, record 90, English, - chart%20of%20accounts
Record 90, French
Record 90, Domaine(s)
- Comptabilité générale
- Vérification (Comptabilité)
Record 90, Main entry term, French
- plan de comptes
1, record 90, French, plan%20de%20comptes
correct, masculine noun
Record 90, Abbreviations, French
Record 90, Synonyms, French
- plan comptable 2, record 90, French, plan%20comptable
correct, masculine noun
- nomenclature des comptes 3, record 90, French, nomenclature%20des%20comptes
correct, feminine noun, France
- nomenclature comptable 3, record 90, French, nomenclature%20comptable
correct, feminine noun
- charte des comptes 4, record 90, French, charte%20des%20comptes
avoid, anglicism, feminine noun
Record 90, Textual support, French
Record number: 90, Textual support number: 1 DEF
Liste codifiée des comptes d’une entité classés selon leur nature et selon les différentes fonctions de l’entité, établie en vue de permettre une meilleure interprétation des comptes. 1, record 90, French, - plan%20de%20comptes
Record number: 90, Textual support number: 1 OBS
En France, le Plan comptable général(PCG) renferme les principes et règles recommandés par l'État en matière de comptabilité des entreprises. Chaque plan comptable professionnel(plan propre à une catégorie d’entreprises) a, en principe, un plan de comptes(liste méthodique de comptes) qui lui est particulier bien que s’inspirant, dans ses grandes lignes, du Plan comptable général. Le plan de comptes d’une entreprise est établi, selon le cas, par référence à celui du Plan comptable général ou du plan comptable professionnel. 1, record 90, French, - plan%20de%20comptes
Record number: 90, Textual support number: 2 OBS
plan comptable : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 5, record 90, French, - plan%20de%20comptes
Record 90, Spanish
Record 90, Campo(s) temático(s)
- Contabilidad general
- Verificación (Contabilidad)
Record 90, Main entry term, Spanish
- catálogo de cuentas
1, record 90, Spanish, cat%C3%A1logo%20de%20cuentas
correct, masculine noun
Record 90, Abbreviations, Spanish
Record 90, Synonyms, Spanish
- código de cuentas 1, record 90, Spanish, c%C3%B3digo%20de%20cuentas
correct, masculine noun
Record 90, Textual support, Spanish
Record number: 90, Textual support number: 1 DEF
Enumeración de cuentas ordenadas sistemáticamente, aplicable a un negocio concreto, que proporciona los nombres y, en su caso, los números de las cuentas. Una lista de cuentas, acompañada de una descripción del uso y operación general de cada cuenta en los libros de contabilidad, da lugar a una clasificación o manual de cuentas : uno de los principales componentes de un sistema de cuentas. 1, record 90, Spanish, - cat%C3%A1logo%20de%20cuentas
Record 91 - internal organization data 2017-01-03
Record 91, English
Record 91, Subject field(s)
- Cost Accounting
Record 91, Main entry term, English
- cumulative accounting surplus 1, record 91, English, cumulative%20accounting%20surplus
Record 91, Abbreviations, English
Record 91, Synonyms, English
Record 91, Textual support, English
Record number: 91, Textual support number: 1 OBS
cumulative accounting surplus: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 91, English, - cumulative%20accounting%20surplus
Record 91, French
Record 91, Domaine(s)
- Comptabilité analytique
Record 91, Main entry term, French
- excédent comptable cumulé
1, record 91, French, exc%C3%A9dent%20comptable%20cumul%C3%A9
masculine noun
Record 91, Abbreviations, French
Record 91, Synonyms, French
Record 91, Textual support, French
Record number: 91, Textual support number: 1 OBS
excédent comptable cumulé : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 91, French, - exc%C3%A9dent%20comptable%20cumul%C3%A9
Record 91, Spanish
Record 91, Textual support, Spanish
Record 92 - internal organization data 2017-01-03
Record 92, English
Record 92, Subject field(s)
- Financial Accounting
Record 92, Main entry term, English
- accounting approach 1, record 92, English, accounting%20approach
Record 92, Abbreviations, English
Record 92, Synonyms, English
Record 92, Textual support, English
Record number: 92, Textual support number: 1 OBS
accounting approach: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 92, English, - accounting%20approach
Record 92, French
Record 92, Domaine(s)
- Comptabilité générale
Record 92, Main entry term, French
- optique purement comptable
1, record 92, French, optique%20purement%20comptable
feminine noun
Record 92, Abbreviations, French
Record 92, Synonyms, French
- aspect comptable 1, record 92, French, aspect%20comptable
masculine noun
Record 92, Textual support, French
Record number: 92, Textual support number: 1 OBS
optique purement comptable; aspect comptable : termes extraits du «Glossaire de l'économie» et reproduits avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 92, French, - optique%20purement%20comptable
Record 92, Spanish
Record 92, Textual support, Spanish
Record 93 - internal organization data 2017-01-03
Record 93, English
Record 93, Subject field(s)
- Government Accounting
Record 93, Main entry term, English
- repayment of advances
1, record 93, English, repayment%20of%20advances
correct
Record 93, Abbreviations, English
Record 93, Synonyms, English
- advance repayment 2, record 93, English, advance%20repayment
correct
- advance redemption 3, record 93, English, advance%20redemption
Record 93, Textual support, English
Record number: 93, Textual support number: 1 OBS
The unexpended balance of any accountable advance, other than a standing advance, shall be repaid to the department by the holder or custodian thereof not later than 10 working days after the purpose for which the advance was made has been fulfilled, unless the Treasury Board has authorized recovery by deduction from salary or wages or by deduction from a subsequent advance. 4, record 93, English, - repayment%20of%20advances
Record number: 93, Textual support number: 2 OBS
Section 39 of the Financial Administration Act. 5, record 93, English, - repayment%20of%20advances
Record number: 93, Textual support number: 3 OBS
advance repayment; advance redemption: terms extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 6, record 93, English, - repayment%20of%20advances
Record 93, Key term(s)
- repayment of an advance
Record 93, French
Record 93, Domaine(s)
- Comptabilité publique
Record 93, Main entry term, French
- remboursement d'avances
1, record 93, French, remboursement%20d%27avances
correct, masculine noun
Record 93, Abbreviations, French
Record 93, Synonyms, French
- remboursement anticipé 2, record 93, French, remboursement%20anticip%C3%A9
masculine noun
- règlement anticipé 2, record 93, French, r%C3%A8glement%20anticip%C3%A9
masculine noun
Record 93, Textual support, French
Record number: 93, Textual support number: 1 OBS
Le solde de toute avance comptable, autre qu'une avance permanente, doit être remboursé au ministère par le détenteur ou le dépositaire, dans les 10 jours ouvrables suivant la réalisation de l'objectif pour lequel l'avance a été consentie, à moins que le Conseil du Trésor n’ en autorise le recouvrement au moyen de retenue sur le salaire ou traitement ou d’une déduction sur une avance ultérieure. 3, record 93, French, - remboursement%20d%27avances
Record number: 93, Textual support number: 2 OBS
Article 39 de la Loi sur la gestion des finances publiques. 4, record 93, French, - remboursement%20d%27avances
Record number: 93, Textual support number: 3 OBS
remboursement anticipé; règlement anticipé : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 5, record 93, French, - remboursement%20d%27avances
Record 93, Key term(s)
- remboursement d'une avance
Record 93, Spanish
Record 93, Textual support, Spanish
Record 94 - internal organization data 2016-12-23
Record 94, English
Record 94, Subject field(s)
- Corporate Structure
- Administrative Structures (Publ. Admin.)
Record 94, Main entry term, English
- operating unit
1, record 94, English, operating%20unit
correct
Record 94, Abbreviations, English
Record 94, Synonyms, English
Record 94, Textual support, English
Record 94, French
Record 94, Domaine(s)
- Structures de l'entreprise
- Structures de l'administration publique
Record 94, Main entry term, French
- section
1, record 94, French, section
correct, feminine noun
Record 94, Abbreviations, French
Record 94, Synonyms, French
- unité administrative 1, record 94, French, unit%C3%A9%20administrative
correct, feminine noun
Record 94, Textual support, French
Record number: 94, Textual support number: 1 DEF
Partie administrative d’une entreprise ou d’un organisme où l’on exécute un travail donné. 1, record 94, French, - section
Record number: 94, Textual support number: 1 OBS
Une section est dite homogène lorsque les coûts qui y sont engagés varient proportionnellement à l'unité d’œuvre qui la caractérise(par exemple les heures de main-d’œuvre). Selon le Plan comptable général français, la section est une subdivision ouverte à l'intérieur d’un centre de travail lorsque la précision recherchée dans le calcul des coûts de produits conduit à effectuer l'imputation des coûts d’un centre de travail au moyen de plusieurs unités d’œuvre(et non d’une seule). Une section ouverte en dehors des centres de travail avec pour seul objectif de faciliter des opérations de répartition, de cession entre centres d’analyse ou d’imputation est une section fictive ou section de calcul. Les sections sont couramment appelées homogènes du fait de l'homogénéité des charges qui les constituent par rapport au mode d’imputation choisi. 1, record 94, French, - section
Record 94, Spanish
Record 94, Textual support, Spanish
Record 95 - internal organization data 2016-12-05
Record 95, English
Record 95, Subject field(s)
- School and School-Related Administration
- Education (General)
Record 95, Main entry term, English
- credit course
1, record 95, English, credit%20course
correct
Record 95, Abbreviations, English
Record 95, Synonyms, English
- credited course 2, record 95, English, credited%20course
correct
Record 95, Textual support, English
Record number: 95, Textual support number: 1 DEF
[A course that] carry units and count toward the total required for a degree, certificate or diploma ... 3, record 95, English, - credit%20course
Record 95, French
Record 95, Domaine(s)
- Administration scolaire et parascolaire
- Pédagogie (Généralités)
Record 95, Main entry term, French
- cours à unité
1, record 95, French, cours%20%C3%A0%20unit%C3%A9
correct, see observation, masculine noun
Record 95, Abbreviations, French
Record 95, Synonyms, French
- cours à unités 2, record 95, French, cours%20%C3%A0%20unit%C3%A9s
correct, see observation, masculine noun
- cours crédité 3, record 95, French, cours%20cr%C3%A9dit%C3%A9
see observation, masculine noun
- cours par unités capitalisables 4, record 95, French, cours%20par%20unit%C3%A9s%20capitalisables
masculine noun
Record 95, Textual support, French
Record number: 95, Textual support number: 1 CONT
Les cours à unités conduisent à l’obtention d’un certificat ou d’un baccalauréat en enseignement de la langue seconde. 5, record 95, French, - cours%20%C3%A0%20unit%C3%A9
Record number: 95, Textual support number: 1 OBS
En contexte, on peut dire : cours à une unité, cours à deux unités, etc. On n’emploiera le syntagme que lorsque le contexte l’exige. 6, record 95, French, - cours%20%C3%A0%20unit%C3%A9
Record number: 95, Textual support number: 2 OBS
cours à unité est préféré à cours crédité car, emprunté à la langue comptable, crédité signifierait alors «qui a déjà été porté au dossier de l'élève». 6, record 95, French, - cours%20%C3%A0%20unit%C3%A9
Record number: 95, Textual support number: 3 OBS
cours à unité; cours à unités : termes recommandés par l’Office de la langue française. 7, record 95, French, - cours%20%C3%A0%20unit%C3%A9
Record 95, Spanish
Record 95, Textual support, Spanish
Record 96 - internal organization data 2016-10-26
Record 96, English
Record 96, Subject field(s)
- System Names
- Data Banks and Databases
- Agricultural Economics
Record 96, Main entry term, English
- Farm Accountancy Data Network
1, record 96, English, Farm%20Accountancy%20Data%20Network
correct
Record 96, Abbreviations, English
- FADN 2, record 96, English, FADN
correct
Record 96, Synonyms, English
Record 96, Textual support, English
Record number: 96, Textual support number: 1 OBS
The Farm Accountancy Data Network of the European Union (FADN) has been established since 1965. The aim of the network is to gather accountancy data from farms for the determination of incomes and business analysis of agricultural holdings. 3, record 96, English, - Farm%20Accountancy%20Data%20Network
Record number: 96, Textual support number: 2 OBS
Farm Accountancy Data Network; FADN: term and abbreviation extracted from the “Glossaire de l’agriculture” and reproduced with permission of the Organisation for Economic Co-operation and Development. 4, record 96, English, - Farm%20Accountancy%20Data%20Network
Record 96, French
Record 96, Domaine(s)
- Noms de systèmes
- Banques et bases de données
- Économie agricole
Record 96, Main entry term, French
- Réseau d'information comptable agricole
1, record 96, French, R%C3%A9seau%20d%27information%20comptable%20agricole
correct, masculine noun
Record 96, Abbreviations, French
- RICA 1, record 96, French, RICA
correct, masculine noun
Record 96, Synonyms, French
Record 96, Textual support, French
Record number: 96, Textual support number: 1 OBS
Réseau d’information comptable agricole; RICA : terme et abréviation extraits du «Glossaire de l'agriculture» et reproduits avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 96, French, - R%C3%A9seau%20d%27information%20comptable%20agricole
Record 96, Spanish
Record 96, Textual support, Spanish
Record 97 - internal organization data 2016-08-23
Record 97, English
Record 97, Subject field(s)
- Office Equipment and Supplies
- Financial Accounting
Record 97, Main entry term, English
- accounting machine
1, record 97, English, accounting%20machine
correct, officially approved
Record 97, Abbreviations, English
Record 97, Synonyms, English
Record 97, Textual support, English
Record number: 97, Textual support number: 1 DEF
A machine that reads data from external storage media, such as cards or tapes, and automatically produces accounting records or tabulations. [Definition officially approved by GESC.] 2, record 97, English, - accounting%20machine
Record number: 97, Textual support number: 1 OBS
accounting machine: term officially approved by the Government EDP (Electronic Data Processing) Standards Committee (GESC). 3, record 97, English, - accounting%20machine
Record 97, French
Record 97, Domaine(s)
- Équipement et fournitures de bureau
- Comptabilité générale
Record 97, Main entry term, French
- machine comptable
1, record 97, French, machine%20comptable
correct, feminine noun, officially approved
Record 97, Abbreviations, French
Record 97, Synonyms, French
Record 97, Textual support, French
Record number: 97, Textual support number: 1 DEF
Machine qui lit les données à partir de mémoires extérieures (p. ex. cartes ou bandes) et qui fournit automatiquement des états comptables ou des calculs élaborés. [Définition uniformisée par le CNGI.] 2, record 97, French, - machine%20comptable
Record number: 97, Textual support number: 1 OBS
machine comptable : terme uniformisé par le Comité des normes gouvernementales en informatique(CNGI). 3, record 97, French, - machine%20comptable
Record 97, Spanish
Record 97, Campo(s) temático(s)
- Equipo y artículos de oficina
- Contabilidad general
Record 97, Main entry term, Spanish
- máquina de contabilidad
1, record 97, Spanish, m%C3%A1quina%20de%20contabilidad
correct, feminine noun
Record 97, Abbreviations, Spanish
Record 97, Synonyms, Spanish
Record 97, Textual support, Spanish
Record 98 - internal organization data 2016-05-24
Record 98, English
Record 98, Subject field(s)
- Financial and Budgetary Management
- Organization Planning
- Government Accounting
Record 98, Main entry term, English
- reference level
1, record 98, English, reference%20level
correct, officially approved
Record 98, Abbreviations, English
Record 98, Synonyms, English
Record 98, Textual support, English
Record number: 98, Textual support number: 1 DEF
The amount of resources (financial or person-years) that have been approved by the Treasury Board to carry out approved policies and programs. 2, record 98, English, - reference%20level
Record number: 98, Textual support number: 1 CONT
PWGSC [Public Works and Government Services Canada] may be subject to funding pressures which could result in reduced reference levels for the contract work. 2, record 98, English, - reference%20level
Record number: 98, Textual support number: 1 OBS
Reference Levels are provided on a planning element basis as well as for each Program as a whole, for each year of the planning period. 2, record 98, English, - reference%20level
Record number: 98, Textual support number: 2 OBS
Reference level: term officially approved by the Management Committee for the BCF (budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts. 3, record 98, English, - reference%20level
Record 98, French
Record 98, Domaine(s)
- Gestion budgétaire et financière
- Planification d'organisation
- Comptabilité publique
Record 98, Main entry term, French
- niveau de référence
1, record 98, French, niveau%20de%20r%C3%A9f%C3%A9rence
correct, masculine noun, officially approved
Record 98, Abbreviations, French
Record 98, Synonyms, French
Record 98, Textual support, French
Record number: 98, Textual support number: 1 DEF
Ensemble des ressources (ressources financières ou années-personnes) qui ont été approuvées par le Conseil du Trésor pour la mise en œuvre des politiques et des programmes approuvés. 2, record 98, French, - niveau%20de%20r%C3%A9f%C3%A9rence
Record number: 98, Textual support number: 1 CONT
TPSGC [Travaux publics et Services gouvernementaux Canada] peut faire l’objet de pressions en matière de financement qui pourraient donner lieu à la réduction des niveaux de référence pour les travaux contractuels. 2, record 98, French, - niveau%20de%20r%C3%A9f%C3%A9rence
Record number: 98, Textual support number: 1 OBS
Niveau de référence : terme uniformisé par le Comité de gestion du Lexique BCF(budgétaire, comptable et financier) et d’usage obligatoire dans la fonction publique fédérale. 3, record 98, French, - niveau%20de%20r%C3%A9f%C3%A9rence
Record number: 98, Textual support number: 2 OBS
Relativement à chaque année de la période de planification, des niveaux de référence sont fournis pour chaque élément de planification ainsi que pour chaque programme dans son ensemble. 2, record 98, French, - niveau%20de%20r%C3%A9f%C3%A9rence
Record 98, Spanish
Record 98, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Planificación de organización
- Contabilidad pública
Record 98, Main entry term, Spanish
- nivel de referencia
1, record 98, Spanish, nivel%20de%20referencia
masculine noun
Record 98, Abbreviations, Spanish
Record 98, Synonyms, Spanish
Record 98, Textual support, Spanish
Record 99 - internal organization data 2016-05-24
Record 99, English
Record 99, Subject field(s)
- Titles of Documents and Works
- Public Sector Budgeting
- Organization Planning
Record 99, Main entry term, English
- Strategic Direction Memorandum 1, record 99, English, Strategic%20Direction%20Memorandum
Record 99, Abbreviations, English
Record 99, Synonyms, English
- strategic overview 2, record 99, English, strategic%20overview
former designation, correct
Record 99, Textual support, English
Record number: 99, Textual support number: 1 DEF
[...] document prepared by departments and agencies each spring for consideration by Policy Committees of Cabinet. 3, record 99, English, - Strategic%20Direction%20Memorandum
Record number: 99, Textual support number: 1 OBS
[It is] designed to provide Ministers with a broad perspective of departmental planning that can be related to the government's priorities and expenditure plans. 3, record 99, English, - Strategic%20Direction%20Memorandum
Record number: 99, Textual support number: 2 OBS
strategic overview: Officially approved by the Management Committee for the BCF (budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts. 4, record 99, English, - Strategic%20Direction%20Memorandum
Record 99, French
Record 99, Domaine(s)
- Titres de documents et d'œuvres
- Budget des collectivités publiques
- Planification d'organisation
Record 99, Main entry term, French
- Document sur les orientations stratégiques
1, record 99, French, Document%20sur%20les%20orientations%20strat%C3%A9giques
masculine noun
Record 99, Abbreviations, French
Record 99, Synonyms, French
- aperçu de la stratégie 2, record 99, French, aper%C3%A7u%20de%20la%20strat%C3%A9gie
former designation, correct, masculine noun
Record 99, Textual support, French
Record number: 99, Textual support number: 1 DEF
Document rédigé chaque printemps par les ministères et organismes et présenté aux comités d’orientation du Cabinet. 3, record 99, French, - Document%20sur%20les%20orientations%20strat%C3%A9giques
Record number: 99, Textual support number: 1 OBS
Ce document vise à fournir aux ministres un vaste aperçu des plans de chaque ministère par rapport aux priorités et aux plans de dépenses du gouvernement. 3, record 99, French, - Document%20sur%20les%20orientations%20strat%C3%A9giques
Record number: 99, Textual support number: 2 OBS
Il ne faut pas employer le terme «aperçu stratégique» puisque ce n’est pas l’aperçu qui est stratégique. Comme le terme «stratégie globale» a un sens beaucoup plus large que l’anglais, il est également à déconseiller. 4, record 99, French, - Document%20sur%20les%20orientations%20strat%C3%A9giques
Record number: 99, Textual support number: 3 OBS
Nouveau document qui remplace le «Strategic Overview» (Aperçu de la stratégie). Traduction proposée par Kevin Love, Approvisionnements et Services Canada. 1, record 99, French, - Document%20sur%20les%20orientations%20strat%C3%A9giques
Record number: 99, Textual support number: 4 OBS
Appellation d’usage obligatoire au Bureau de la traduction. 5, record 99, French, - Document%20sur%20les%20orientations%20strat%C3%A9giques
Record number: 99, Textual support number: 5 OBS
aperçu de la stratégie : terme uniformisé par le Comité de gestion du Lexique BCF(budgétaire, comptable et financier) et d’usage obligatoire dans la Fonction publique fédérale. 4, record 99, French, - Document%20sur%20les%20orientations%20strat%C3%A9giques
Record 99, Key term(s)
- aperçu stratégique
Record 99, Spanish
Record 99, Textual support, Spanish
Record 100 - internal organization data 2016-03-23
Record 100, English
Record 100, Subject field(s)
- Banking
- Financial Institutions
Record 100, Main entry term, English
- settlement
1, record 100, English, settlement
correct, standardized
Record 100, Abbreviations, English
Record 100, Synonyms, English
Record 100, Textual support, English
Record number: 100, Textual support number: 1 DEF
A transfer of funds to complete one or more prior transactions made, subject to final accounting. 2, record 100, English, - settlement
Record number: 100, Textual support number: 1 OBS
settlement: term and definition standardized by the International Organization for Standardization (ISO) in 1993. 3, record 100, English, - settlement
Record 100, French
Record 100, Domaine(s)
- Banque
- Institutions financières
Record 100, Main entry term, French
- règlement
1, record 100, French, r%C3%A8glement
correct, masculine noun, standardized
Record 100, Abbreviations, French
Record 100, Synonyms, French
Record 100, Textual support, French
Record number: 100, Textual support number: 1 DEF
Transfert de fonds finalisant une ou plusieurs transactions antérieures exécutées, sous réserve d’une vérification comptable finale. 1, record 100, French, - r%C3%A8glement
Record number: 100, Textual support number: 1 OBS
règlement : terme et définition normalisés par l’Organisation internationale de normalisation (ISO) en 1993. 2, record 100, French, - r%C3%A8glement
Record 100, Spanish
Record 100, Campo(s) temático(s)
- Operaciones bancarias
- Instituciones financieras
Record 100, Main entry term, Spanish
- liquidación
1, record 100, Spanish, liquidaci%C3%B3n
correct, feminine noun
Record 100, Abbreviations, Spanish
Record 100, Synonyms, Spanish
Record 100, Textual support, Spanish
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