TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

IMPUTATION NETTE ACCUMULEE [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-08-03

English

Subject field(s)
  • Government Accounting
OBS

At no time should the balance in this account exceed the amount of the non-lapsing authorization by Parliament for the fund. The account shall be used to record: - accumulated net expenditures charged to the Consolidated Revenue Fund by the operation of a revolving fund since its establishment; - accumulated amounts representing the value of assets placed at the disposal of the fund less amounts of obligations assumed by the fund; and - amounts of deficits or surpluses that have been authorized to be deleted from the fund.

French

Domaine(s)
  • Comptabilité publique
DEF

Compte de contrôle servant à comptabiliser le montant de l’autorisation permanente du fonds qui a été utilisé.

OBS

Le solde de ce compte ne doit jamais dépasser le montant de l’autorisation permanente accordée par le Parlement pour ce fonds. Ce compte servira à comptabiliser : - les dépenses nettes accumulées qui ont été imputées sur le Trésor depuis la création du fonds renouvelable; - les montants accumulés représentant la valeur des éléments d’actif mis à la disposition du fonds, moins les montants des obligations assumées par le fonds; et - les déficits ou les excédents qu’on a été autorisé à radier du fonds.

Spanish

Save record 1

Record 2 1995-10-02

English

Subject field(s)
  • Government Accounting
CONT

A revolving fund will record interest on the Accumulated Net Charge Against the Fund's Authority account.

French

Domaine(s)
  • Comptabilité publique

Spanish

Save record 2

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