TERMIUM Plus®
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ARTICLE ORIGINE [3 records]
Record 1 - internal organization data 2011-02-07
Record 1, English
Record 1, Subject field(s)
- Government Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- source object
1, record 1, English, source%20object
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A classification level which identifies the origin of receipts and applies to budgetary revenues. 2, record 1, English, - source%20object
Record number: 1, Textual support number: 1 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. 3, record 1, English, - source%20object
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
- Gestion budgétaire et financière
Record 1, Main entry term, French
- article d'origine
1, record 1, French, article%20d%27origine
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Article servant à déterminer l'origine des recettes et s'appliquant aux recettes budgétaires. 2, record 1, French, - article%20d%27origine
Record number: 1, Textual support number: 1 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. 3, record 1, French, - article%20d%27origine
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-04-21
Record 2, English
Record 2, Subject field(s)
- Government Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- revenue source object
1, record 2, English, revenue%20source%20object
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Revenue Source Objects. The object coding system also requires that all revenues other than tax revenues be reported by standard, reporting, and source objects. These revenues are divided by standard object into those that are credited to votes (standard object 13) and non-tax revenues, which are credited to general revenues (standard object 14). Because revenues that fall under the same classification may be treated as a credit to a vote under one set the same classification may be treated as a credit to a vote under one set of circumstances and as general non-tax revenue under another set of circumstances, the last three digits of the equivalent revenue source objects are to the extent possible the same for standard objects 13 and 14. 2, record 2, English, - revenue%20source%20object
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
- Gestion budgétaire et financière
Record 2, Main entry term, French
- article d’origine applicable aux recettes
1, record 2, French, article%20d%26rsquo%3Borigine%20applicable%20aux%20recettes
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Articles d'origine applicables aux recettes. Le système de codage des articles exige aussi que toutes les recettes autres que les recettes fiscales soient déclarées par article courant, article de rapport et article d'origine. Ces recettes sont réparties, par article courant, de la façon suivante : recettes à valoir sur les crédits (article courant 13) et recettes non fiscales versées aux recettes générales (article courant 14). Parce que les recettes relevant de la même classification peuvent être traitées parfois comme des sommes à valoir sur le crédit, parfois comme des recettes non fiscales générales, les trois derniers chiffres des articles d'origine équivalents sont, dans la mesure du possible, les mêmes pour l'article courant 13 que pour l'article courant 14. 2, record 2, French, - article%20d%26rsquo%3Borigine%20applicable%20aux%20recettes
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-04-21
Record 3, English
Record 3, Subject field(s)
- Taxation
- Government Accounting
- Financial and Budgetary Management
Record 3, Main entry term, English
- tax revenue source object
1, record 3, English, tax%20revenue%20source%20object
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Source objects identify the origin of a receipt and apply to budgetary revenue excluding tax revenue. However, tax revenue source objects now exist to cover the Goods and Services Tax (GST) revenue and for internal transactions. 1, record 3, English, - tax%20revenue%20source%20object
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Comptabilité publique
- Gestion budgétaire et financière
Record 3, Main entry term, French
- article d’origine pour les recettes fiscales
1, record 3, French, article%20d%26rsquo%3Borigine%20pour%20les%20recettes%20fiscales
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Les articles d'origine servent à déterminer l'origine des recettes et s'appliquent aux recettes budgétaires, sauf les recettes fiscales. Toutefois, il existe maintenant des articles d'origine pour les recettes fiscales provenant de la taxe sur les produits et services (TPS) et pour les opérations internes. 1, record 3, French, - article%20d%26rsquo%3Borigine%20pour%20les%20recettes%20fiscales
Record 3, Spanish
Record 3, Textual support, Spanish
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