TERMIUM Plus®

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ARTICLE ORIGINE [1 record]

Record 1 2011-02-07

English

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

A classification level which identifies the origin of receipts and applies to budgetary revenues.

CONT

The source object classification for revenues is equivalent to the economic object classification for expenditures. The principal categories of revenue are: non-tax revenue, other than that which is credited to votes; and revenues credited to votes, which include revenues of revolving funds.

French

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

Article servant à déterminer l'origine des recettes et s'appliquant aux recettes budgétaires.

CONT

La classification des recettes par article d'origine équivaut à la classification des dépenses par article économique. Les principales catégories de recettes sont les suivantes : recettes non fiscales autres que celles à valoir sur les crédits; et recettes créditées aux postes budgétaires (c'est-à-dire à valoir sur les crédits parlementaires) qui comprennent les recettes créditées aux fonds renouvelables.

Spanish

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