TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SECTION FONCTIONNEMENT [1 record]
Record 1 - internal organization data 2013-10-24
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Financial Accounting
Record 1, Main entry term, English
- general fund
1, record 1, English, general%20fund
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- current fund 2, record 1, English, current%20fund
correct
- current operating fund 3, record 1, English, current%20operating%20fund
correct
- operating fund 4, record 1, English, operating%20fund
correct
- revenue fund 2, record 1, English, revenue%20fund
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Assets and liabilities of a nonprofit entity not specifically earmarked for other purposes. 5, record 1, English, - general%20fund
Record number: 1, Textual support number: 1 CONT
Examples of the types of funds that are accounted for separately by governmental units are the capital fund, the current, revenue or general fund, sinking funds, special activity funds, and trust funds. 6, record 1, English, - general%20fund
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité générale
Record 1, Main entry term, French
- fonds d'administration
1, record 1, French, fonds%20d%27administration
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- fonds d'administration générale 1, record 1, French, fonds%20d%27administration%20g%C3%A9n%C3%A9rale
correct, masculine noun
- fonds de fonctionnement 1, record 1, French, fonds%20de%20fonctionnement
correct, masculine noun
- fonds d'exploitation 1, record 1, French, fonds%20d%27exploitation
correct, masculine noun
- section de fonctionnement 1, record 1, French, section%20de%20fonctionnement
correct, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble autonome de comptes en partie double qui présente les éléments de l'actif et du passif à court terme d'une Administration, d'un organisme public ou d'un organisme sans but lucratif, et qui retrace tous les produits ou recettes et toutes les charges ou dépenses nécessaires à son fonctionnement (prestation de services et gestion). 1, record 1, French, - fonds%20d%27administration
Record number: 1, Textual support number: 1 OBS
En France, seules les Administrations publiques tiennent une comptabilité par fonds (par sections budgétaires). En Belgique, les Administrations publiques ne tiennent pas de comptabilité par fonds; on ne trouve celle-ci que dans les organismes non gouvernementaux (ONG). 1, record 1, French, - fonds%20d%27administration
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad general
Record 1, Main entry term, Spanish
- fondo general
1, record 1, Spanish, fondo%20general
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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