TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AVANCE FONDS ROULEMENT [1 record]
Record 1 - internal organization data 2016-03-07
Record 1, English
Record 1, Subject field(s)
- Government Accounting
Record 1, Main entry term, English
- working capital advance
1, record 1, English, working%20capital%20advance
correct
Record 1, Abbreviations, English
- WCA 2, record 1, English, WCA
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An authorization by Parliament to draw money up to a specified maximum amount from the Consolidated Revenue Fund for prescribed purposes. The recorded amount of a working capital advance at any given date represents the amount of the authorization utilized at that date. 3, record 1, English, - working%20capital%20advance
Record number: 1, Textual support number: 1 OBS
Working capital advances may be used for the following purposes: (i) to finance the purchase of materials and supplies, until they are charged as current costs against departmental appropriations, or are sold outside the government; (ii) to finance departmental imprest funds; (iii) to finance the operation of a segment of a department in a foreign country or a remote area of Canada not readily serviced through the regular financial channels of government; and (iv) to provide funds for other purposes as may be approved by Treasury Board. 3, record 1, English, - working%20capital%20advance
Record number: 1, Textual support number: 1 PHR
adjust, establish a working capital advance. 4, record 1, English, - working%20capital%20advance
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
Record 1, Main entry term, French
- avance de fonds de roulement
1, record 1, French, avance%20de%20fonds%20de%20roulement
correct, feminine noun
Record 1, Abbreviations, French
- AFR 2, record 1, French, AFR
correct, feminine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Autorisation donnée par le Parlement de tirer sur le Trésor, à des fins prescrites, une somme maximale déterminée. 3, record 1, French, - avance%20de%20fonds%20de%20roulement
Record number: 1, Textual support number: 1 OBS
La valeur comptabilisée d'une avance de fonds de roulement, à une date donnée, représente la somme autorisée effectivement employée à cette date. 3, record 1, French, - avance%20de%20fonds%20de%20roulement
Record number: 1, Textual support number: 2 OBS
Les avances de fonds de roulement servent aux fins suivantes: (i) financer l'achat de fournitures jusqu'à ce qu'elles soient imputées sur les crédits courants des ministères ou vendues à l'extérieur; (ii) financer les avances fixes des ministères; (iii) financer les services établis par les ministères à l'étranger ou dans une région éloignée, et qui peuvent difficilement être approvisionnés en ressources financières de l'État par les moyens ordinaires; et (iv) fournir des fonds à d'autres fins moyennant l'approbation du Conseil du Trésor. 4, record 1, French, - avance%20de%20fonds%20de%20roulement
Record number: 1, Textual support number: 1 PHR
établir, rajuster une avance de fonds de roulement. 5, record 1, French, - avance%20de%20fonds%20de%20roulement
Record 1, Spanish
Record 1, Textual support, Spanish
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