TERMIUM Plus®

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ARTICLE COURANT BRUT [1 record]

Filter results by subject field Alphabetical list of terms

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Alphabetical list of terms

Record 1 1997-02-19

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

Concerning the six sub-categories that cover the Accumulated Deficit, five include transactions that are consolidated to either the budgetary deficit or to assets or liabilities for reporting purposes, while the other pertains to unrestricted amounts in the Accumulated Deficit. The gross and consolidated standard objects for these sub-categories are shown on page 2 of Appendix A [of the Chart of Accounts Manual].

OBS

cf. standard object.

Key term(s)
  • standard object on a gross basis

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

En ce qui a trait aux six sous-catégories se rattachant au déficit accumulé, cinq concernent les opérations qui, pour fins de rapports, sont comptabilisées au déficit budgétaire ou aux ressources ou aux charges, tandis que l'autre se rapporte aux montants sans restrictions compris dans le déficit accumulé. Les articles courants bruts et consolidés de ces sous-catégories sont indiqués à la page 2 de l'appendice A [du Manuel du plan comptable].

Spanish

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