TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

Many governmental accounting problems are similar to those applicable to private industry.  1, fiche 1, Anglais, - accounting%20problem

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

Les travailleurs appartenant [au groupe des comptables] organisent et dirigent des services de comptabilité, donnent des avis sur des problèmes comptables.  1, fiche 1, Français, - probl%C3%A8me%20comptable

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

Sags/Brownouts... Short term decreases in voltage levels. This is the most common power problem, accounting for 87 percent of all power disturbances according to a study by Bell Labs.... Typically, sags are caused by the start-up power demands of many electrical devices(including motors, compressors, elevators, shop tools, other office equipment, etc.). Utilities also create sags as a means of coping with extraordinary power demands, like high air conditioner use on a steamy summer's day. In a procedure known as "rolling brownouts, "the utility will systematically lower voltage levels in certain areas for hours or days at a time.  1, fiche 2, Anglais, - rolling%20brownouts

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

Certain transactions for goods and services have been double-counted owing to the method of accounting for these transactions at the standard and economic object levels.... As a result, the same expenditure is legally charged as a separate transactions to the appropriations of both Departments A and B and to the same or different standard and economic objects in both departments, thereby creating the problem of double-counting in economic and standard objects.  2, fiche 3, Anglais, - separate%20transaction

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 CONT

Certaines opérations touchant les biens et les services ont été inscrites en double en raison de la méthode utilisée pour comptabiliser ces opérations aux niveaux des articles courants et des articles économiques. [...] Il s'en suit que la même dépense est imputée légalement, comme une opération distincte, sur les crédits des ministères A et B et consignée à des articles courants et économiques identiques ou différents, créant ainsi le problème de la double comptabilisation dans les articles courants et les articles économiques.  2, fiche 3, Français, - op%C3%A9ration%20distincte

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 CONT

A computer auditor should be able to :-perform audit reviews of systems design, development, testing, implementation, and/or operation;-select specific records to be audited;-detect processing errors and discrepancies;-report findings and recommendations;-recommend changes to a system to make it more efficient of effective;-detect any financial wrong doing in financial systems;-review and certify accounting method used;-investigate specific problem areas of a system;-use computer software packages as audit tools;-select and correctly use appropriate audit techniques to fit each audit problem or need. DACAR  1, fiche 4, Anglais, - computer%20auditor

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 CONT

Important cabinet d'expertise comptable spécialisé en audit et commissariat aux comptes, recherche auditeur informaticien. LE MONDE 13.1.81  1, fiche 4, Français, - auditeur%20informaticien

Fiche 4,  Justifications,  Espagnol