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ARTICLE COURANT [21 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 - external organization data 2021-11-09

English

Subject field(s)
  • Compartment - Royal Canadian Mounted Police (RCMP)
DEF

A grouping of specific reporting objects.

French

Domaine(s)
  • Tiroir - Gendarmerie royale du Canada (GRC)
DEF

Groupement d'articles de rapport.

Spanish

Save record 1

Record 2 2016-10-20

English

Subject field(s)
  • Programming Languages
OBS

current record: term standardized by ANSI.

French

Domaine(s)
  • Langages de programmation
DEF

Article accessible dans la zone article d'un fichier traité.

Spanish

Save record 2

Record 3 2012-03-07

English

Subject field(s)
  • Computer Memories
DEF

Record pointed to by the current line pointer.

French

Domaine(s)
  • Mémoires (Informatique)

Spanish

Campo(s) temático(s)
  • Memorias (Computadoras)
DEF

Registro indicado por el puntero de la línea en curso.

Save record 3

Record 4 2000-01-26

English

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

The highest level of object classification used for Parliamentary and executive purposes. Standard objects are reported in the Estimates and the Public Accounts.

OBS

There are two types of standard objects, a standard object of expenditures and a standard object of revenues.

CONT

Salary means all resources normally categorized under Standard Object 01, i.e., personnel costs, except those resources that are part of controlled capital expenditures, and salaries and employee benefits paid under statutory authority.

French

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

Niveau le plus élevé de classification par article qu'utilisent le Parlement et le pouvoir exécutif; ces articles figurent dans le Budget des dépenses et les Comptes publics.

OBS

Il y a 2 types d'articles courants : les articles courants de dépenses et les articles courants de recettes. Il existe actuellement 16 articles courants.

CONT

Dépenses salariales : Toutes les ressources normalement classées sous l'article courant 01, c'est-à-dire les coûts de personnel, sauf ceux qui font partie des dépenses en capital contrôlées et les prestations versées aux employés en vertu d'autorisations législatives.

Spanish

Save record 4

Record 5 1997-05-09

English

Subject field(s)
  • Federal Administration
  • Workplace Organization
Key term(s)
  • day to day item
  • day to day items
  • day-to-day item

French

Domaine(s)
  • Administration fédérale
  • Organisation du travail et équipements
OBS

Source(s) : Directives sur le service extérieur.

Key term(s)
  • article courant

Spanish

Save record 5

Record 6 1997-03-11

English

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

As both gross and net standard objects will be imposed in the Central Accounting System for government-wide reporting purposes to Parliament and central agencies, departments that cannot produce reports by net standard object in their own systems can use the data available in the Central Accounting System.

French

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

Comme les articles bruts et nets sont d'usage obligatoire dans le système central de comptabilité pour la présentation au Parlement et aux organismes centraux de rapports sur l'ensemble de l'administration fédérale, les ministères dont les systèmes ne permettent pas l'établissement de rapports par article courant net peuvent recourir au système central de comptabilité pour obtenir les données nécessaires.

Spanish

Save record 6

Record 7 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

Save record 7

Record 8 1997-02-18

English

Subject field(s)
  • Government Accounting
OBS

Title of an account in the Public Accounts of Canada.

Key term(s)
  • expenditure by standard object

French

Domaine(s)
  • Comptabilité publique
OBS

Titre d'un compte des Comptes publics du Canada.

Key term(s)
  • dépense par article courant

Spanish

Save record 8

Record 9 1997-01-23

English

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

To enable central agencies to obtain data on consolidated accounts and the Receiver General to produce reports on a consolidated basis, a separate column has been included in the Master List of Objects (in Section 8.2.3.4) to show the consolidated standard objects to which each of the relevant class objects in sub-Categories 81 to 85 pertains. This will have no impact on departmental line objects or on the class objects, but will provide additional information for those requiring it on a government-wide basis for reporting or other purposes.

French

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

Afin de permettre aux organismes centraux d'obtenir de l'information sur les comptes consolidés, et au receveur général d'établir des rapports consolidés, une colonne a été ajoutée à la liste type d'articles (section 8.2.3.4) afin d'indiquer à quel article courant consolidé appartient chaque article de classification pertinent des sous-catégories 81 à 85. Cet ajout n'a aucune répercussion sur les articles d'exécution ministériels ni sur les articles de classification, mais il permettra de fournir des renseignements additionnels à l'échelle de la fonction publique fédérale à des fins de rapports ou à d'autres fins.

Spanish

Save record 9

Record 10 1995-12-08

English

Subject field(s)
  • Inventory and Material Management
OBS

Normally relates to spare parts or consumable items of all kinds: stationary, cleaning materials, general stores, hardware, crockery, etc.

French

Domaine(s)
  • Gestion des stocks et du matériel

Spanish

Save record 10

Record 11 1994-12-21

English

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

All expenditures relative to purchases from other departments or from within a department must be charged to standard object.

French

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

Toutes les dépenses relatives aux achats effectués auprès d'autres ministères ou au sein d'un même ministère doivent être imputées à l'article courant.

Spanish

Save record 11

Record 12 1993-02-03

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique

Spanish

Save record 12

Record 13 1992-09-01

English

Subject field(s)
  • Government Accounting
  • Public Sector Budgeting
  • Financial and Budgetary Management
OBS

The highest level of aggregation [is] that by standard objects of expenditure and revenue ... Standard objects are required to provide a minimum level of standardization in the reporting of resource requirements in the Estimates and the Public Accounts.

OBS

Of the 14 standard objects in the Federal Government's object-of-expenditure classification, the first twelve are standard objects of expenditure.

French

Domaine(s)
  • Comptabilité publique
  • Budget des collectivités publiques
  • Gestion budgétaire et financière

Spanish

Save record 13

Record 14 1992-01-01

English

Subject field(s)
  • Special-Language Phraseology
  • Laws and Legal Documents

French

Domaine(s)
  • Phraséologie des langues de spécialité
  • Lois et documents juridiques

Spanish

Save record 14

Record 15 1990-02-05

English

Subject field(s)
  • Inventory and Material Management
DEF

Inventory management items which are in common use by many customers within an organization, or between organizations.

OBS

Standardized by the CGSB.

French

Domaine(s)
  • Gestion des stocks et du matériel
DEF

Articles de gestion des stocks qui sont utilisés communément par plusieurs clients à l'intérieur d'un organisme ou par différents organismes.

OBS

Normalisé par l'ONGC.

Spanish

Save record 15

Record 16 1985-04-19

English

Subject field(s)
  • Information Processing (Informatics)

French

Domaine(s)
  • Traitement de l'information (Informatique)

Spanish

Save record 16

Record 17 1985-04-19

English

Subject field(s)
  • Computer Memories

French

Domaine(s)
  • Mémoires (Informatique)

Spanish

Save record 17

Record 18 1983-03-11

English

Subject field(s)
  • Government Accounting
  • Public Sector Budgeting
  • Financial and Budgetary Management
OBS

The highest level of aggregation [is] that by standard objects of expenditure and revenue (...)

OBS

Of the 14 standard objects in the Federal Government's object-of-expenditure classification, the last two are standard objects of revenue: 13 Receipts and Revenues Credited to Votes; 14 Non-tax Revenue.

French

Domaine(s)
  • Comptabilité publique
  • Budget des collectivités publiques
  • Gestion budgétaire et financière

Spanish

Save record 18

Record 19 1980-04-21

English

Subject field(s)
  • Office Equipment and Supplies
OBS

An item of material used regularly or occasionally by more than one department or agency of the Federal Government.

French

Domaine(s)
  • Équipement et fournitures de bureau
OBS

Article de matériel utilisé régulièrement ou à l'occasion par plus d'un ministère ou organisme du gouvernement fédéral.

Spanish

Save record 19

Record 20 1979-11-22

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Save record 20

Record 21 1976-06-19

English

Subject field(s)
  • Materials Storage

French

Domaine(s)
  • Stockage
OBS

(PROG. 4.10)

Spanish

Save record 21

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