TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTABILISER DETTE [3 records]
Record 1 - internal organization data 2015-06-11
Record 1, English
Record 1, Subject field(s)
- Public Sector Budgeting
Record 1, Main entry term, English
- corporate sector asset
1, record 1, English, corporate%20sector%20asset
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
This would essentially be equivalent to recognizing financial assets owned by public sector pension plans as government financial assets, rather than corporate sector assets, when calculating debt statistics. 1, record 1, English, - corporate%20sector%20asset
Record 1, French
Record 1, Domaine(s)
- Budget des collectivités publiques
Record 1, Main entry term, French
- actif du secteur privé
1, record 1, French, actif%20du%20secteur%20priv%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Essentiellement, cela équivaudrait à comptabiliser les actifs financiers appartenant aux régimes de retraite du secteur public comme des actifs financiers du gouvernement, plutôt que des actifs du secteur privé, dans le calcul des statistiques sur la dette. 1, record 1, French, - actif%20du%20secteur%20priv%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-04-18
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- record a liability
1, record 2, English, record%20a%20liability
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
It is the policy of the Government of Canada to record liabilities to outside organizations and individuals incurred up to and including March 31st in each fiscal year and to charge them to existing appropriations or provide for them through a central provision for valuation. 2, record 2, English, - record%20a%20liability
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- comptabiliser une dette
1, record 2, French, comptabiliser%20une%20dette
correct, verb
Record 2, Abbreviations, French
Record 2, Synonyms, French
- inscrire un élément de passif 2, record 2, French, inscrire%20un%20%C3%A9l%C3%A9ment%20de%20passif
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Le gouvernement du Canada a pour politique de comptabiliser, pour chaque exercice, les dettes non réglées au 31 mars envers des tiers et de les débiter des crédits existants ou d’en tenir compte au moyen d’une provision centrale pour évaluation. 2, record 2, French, - comptabiliser%20une%20dette
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1995-09-14
Record 3, English
Record 3, Subject field(s)
- Government Accounting
Record 3, Main entry term, English
- accrue as a debt
1, record 3, English, accrue%20as%20a%20debt
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
If physical control and title to the goods have not passed to the Crown, only outstanding payments for work-in-process completed to March 31 can be accrued as a debt, and then only if the purchase contract provides for the payment(s). 1, record 3, English, - accrue%20as%20a%20debt
Record 3, French
Record 3, Domaine(s)
- Comptabilité publique
Record 3, Main entry term, French
- inscrire comme dette
1, record 3, French, inscrire%20comme%20dette
correct, verb
Record 3, Abbreviations, French
Record 3, Synonyms, French
- comptabiliser comme dette 2, record 3, French, comptabiliser%20comme%20dette
correct, verb
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Si la garde matérielle et le titre des biens n’ont pas été transmis à l’État, seuls les paiements non réglés pour les travaux en cours achevés le 31 mars peuvent être inscrits comme dette, à la condition que le contrat d’achat prévoit ces paiements. 1, record 3, French, - inscrire%20comme%20dette
Record 3, Spanish
Record 3, Textual support, Spanish
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