TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

Departments are encouraged to obtain accounting and reporting services from the Department of Supply and Services because these services are an integral part of the cheque issue system and are capable of meeting the needs of most government departments as set out in [the Guide on Financial Administration for Departments and Agencies of the Government of Canada]. In addition to the preparation of reports as a by-product of the recording of cash transactions, the following types of services can be made available to departments :... the system can match financial data with non-financial data and can perform selected calculations on input and output, such as percentage distribution of selected common costs and variance analysis calculations...  1, fiche 1, Anglais, - variance%20analysis%20calculation

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

With a prepaid card, you load funds onto your Card and use that money to make purchases and get cash-you are not borrowing money from a bank or other financial institution. The prepaid credit card looks like a credit card-it has the Visa or MasterCard logo and hologram-and allows the convenience of cashless purchases like a signature-based credit card, with no PIN input required at the point-of-sale.  4, fiche 2, Anglais, - prepaid%20credit%20card

Record number: 2, Textual support number: 2 CONT

Pre-paid credit cards are like secured credit cards in that you must deposit your own money to use. However, pre-paid credit cards do not offer a chance to extend you credit like a secured credit card does. Secure credit cards always report to the major credit bureaus where pre-paid credit cards always do not, unless you pay extra.  5, fiche 2, Anglais, - prepaid%20credit%20card

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 CONT

La différence principale entre cartes de crédit sécurisées et cartes de crédit prépayées est que les cartes de crédit sécurisées sont déclarées aux agences d'évaluation du crédit tandis que les cartes de crédit prépayées ne le sont pas.  2, fiche 2, Français, - carte%20de%20cr%C3%A9dit%20pr%C3%A9pay%C3%A9e

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 DEF

Agricultural input not in the form of cash.  2, fiche 3, Anglais, - noncash%20input

Fiche 3,  Justifications,  Français

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 OBS

The financial reports produced by the central accounting system generally include only cash transactions. Many departments have therefore developed supplementary accounting systems to provide reports that include additional management information, such as accruals, commitments, detailed cost information, budgets, or variance analysis. This management information can be input into the Departmental Reporting System operated by the Department of Supply and Services in accordance with media exchange protocol established with that department.  3, fiche 4, Anglais, - Departmental%20Reporting%20System

Record number: 4, Textual support number: 2 OBS

Departmental Reporting System; DRS: Officially approved by the Management Committee for the BCF (budgetary, accounting and financial) Glossary. Use of this term and of this abbreviation is mandatory in Canadian government texts.  4, fiche 4, Anglais, - Departmental%20Reporting%20System

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 OBS

Système de rapports du Système central de comptabilité permettant de produire des rapports et les états financiers pour les ministères et organismes fédéraux, conformément à leurs spécifications.  3, fiche 4, Français, - Syst%C3%A8me%20de%20rapports%20minist%C3%A9riels

Record number: 4, Textual support number: 2 OBS

Le système de rapports ministériels assuré par TPSGC constitue un sous-produit de son système d'émission des chèques et se fonde sur les données contenues dans la banque de données du gouvernement du Canada. Aussi, tout ministère qui utilise ces services n'a pas à présenter de rapports supplémentaires pour les comptes centraux du Canada parce que les mêmes données comptables servent à produire tant les rapports financiers des ministères que les rapports préparés à partir des comptes centraux.  4, fiche 4, Français, - Syst%C3%A8me%20de%20rapports%20minist%C3%A9riels

Record number: 4, Textual support number: 3 OBS

Système de rapports ministériels; SRM : terme et abréviation uniformisés par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la fonction publique fédérale.  2, fiche 4, Français, - Syst%C3%A8me%20de%20rapports%20minist%C3%A9riels

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 DEF

An input into a project used to produce an output in the form of cash.  1, fiche 5, Anglais, - cash%20input

Record number: 5, Textual support number: 1 OBS

In agricultural projects.  2, fiche 5, Anglais, - cash%20input

Fiche 5,  Justifications,  Français

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 OBS

Through accrual entries, the accounts can be adjusted to input transactions that would otherwise not have been reported through the normal cash accounting system.  1, fiche 6, Anglais, - accrual%20entry

Fiche 6,  Justifications,  Français

Record number: 6, Textual support number: 1 OBS

Dans les sources en langue originale (FCCOM, 1975, p. 36, CHTEC, 1967, v.1, p. 253), cette notion s'exprime par le terme générique "écriture de régularisation".  2, fiche 6, Français, - inscription%20d%27exercice

Fiche 6,  Justifications,  Espagnol