TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The retention of profits of the company in an account so named, for the purposes or expansion of the financial strengthening of the balance sheet. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, record 1, English, - general%20reserve

Record number: 1, Textual support number: 1 CONT

There are three... less recent modifications to the strict cash basis of accounting.... from time to time a general reserve for possible losses on loans, advances and other assets is created by a lump-sum charge to budgetary expenditure.  3, record 1, English, - general%20reserve

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

Réserves : Part du bénéfice de la société non distribuée aux actionnaires et inscrite au passif du bilan. On distingue : [...] la réserve générale, qui permet de mettre de côté une partie des bénéfices en année de prospérité afin de les distribuer en année moins favorable [...]  2, record 1, French, - r%C3%A9serve%20g%C3%A9n%C3%A9rale

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

In the period 1979-1985, the petroleum industry provides a unique test of the agency theory of corporate restructuring. Background material is provided on the industry's corporate restructuring, along with an elaboration of the free cash flow hypothesis that underlies the agency theory.... The exploration expenditure decision is specified as following from 3 models : a neoclassical investment model and pure and hybrid variants of free cash flow hypotheses.... The size of the parameter estimates implies that the free cash flow hypothesis does not fully explain the restructuring gains.  1, record 2, English, - free%20cash%20flow%20hypothesis

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

Any outlay of cash, such as an expenditure, investment, advance or loan payment.  4, record 3, English, - disbursement

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Toute sortie d'argent, qu'il s'agisse d'une dépense, d'un investissement, d'une avance ou du remboursement d'un emprunt.  6, record 3, French, - d%C3%A9caissement

Record number: 3, Textual support number: 1 OBS

Le terme «déboursé» n'est pas un substantif et ne peut donc être employé pour rendre le terme anglais «disbursement».  6, record 3, French, - d%C3%A9caissement

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Larger companies, particularly publicly held corporations, are required to use the accrual basis of accounting. From the accrual accounting perspective, the purpose of the expenditure determines whether or not the expenditure is an expense at the time of payment. For example, if a business expends cash for office supplies, no expense occurs until the office supplies are used in business operations. The spending of cash is not the "critical event". Thus, when a business buys postage stamps, it has purchased an "asset", that is, an item that has a future potential to benefit the company. If the stamps are used to mail an invoice to a customer or supplier, then the "expense" occurs because the stamp(asset) has no further benefit for the company.  3, record 4, English, - accrual%20accounting%20perspective

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

The control exercised to ensure that expenditures are not authorized in excess of departmental allotment levels.  1, record 5, English, - cash%20expenditure%20control

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Contrôle exercé en vue de s'assurer que l'on n'a pas autorisé des dépenses au-delà des niveaux d'affectation prévus pour le ministère.  1, record 5, French, - contr%C3%B4le%20des%20d%C3%A9penses%20de%20caisse

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

Refers to "cash disbursement" in government terminology.  2, record 6, English, - cash%20expenditure

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

This fund was established by the Veterans’ Insurance Act, to provide life insurance to contributing veterans of World War II. The account is credited with premiums and is charged with disbursements for death benefits and cash surrender values. The account is actuarially maintained and an actuarial liability adjustment as at March 31, 1993 of $371, 934 was credited to the account during the year and was charged to budgetary expenditure. The final date on which application for this insurance could have been received, was October 31, 1968.  2, record 7, English, - Veterans%20insurance%20fund

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

Ce fonds a été établi par la Loi sur l'assurance des anciens combattants, pour fournir une assurance-vie aux anciens combattants de la Seconde Guerre mondiale qui ont versé des cotisations au fonds. Sont créditées au compte les primes et y sont imputés les déboursés de prestations de décès et de valeurs de rachat en espèces. Ce compte est tenu selon une base actuarielle, et un redressement du passif actuariel au 31 mars 1993 de 371 934$ a été crédité au compte au cours de l'exercice, et imputé aux dépenses budgétaires. La date ultime de recevabilité des demandes à l'égard de cette assurance était le 31 octobre 1968.  2, record 7, French, - Fonds%20d%27assurance%20des%20anciens%20combattants

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

A disbursement made from a petty cash fund.  2, record 8, English, - petty%20cash%20expenditure

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Débours fait sur un fonds de petite caisse.  2, record 8, French, - d%C3%A9pense%20de%20petite%20caisse

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

The revenue is recorded in the departmental accounts when the "cash" has been received along with any expenditure amount to account for early payment discounts offered by the department. The accrued revenue accounts are reconciled regularly with the outstanding accounts receivable as are the actual revenue accounts with the cash receipts.  2, record 9, English, - accrued%20revenue%20account

Record number: 9, Textual support number: 1 OBS

See the Revenue Management Module in the Financial Management Systems (FMS) Handbook.  2, record 9, English, - accrued%20revenue%20account

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 CONT

General Ledger : Collection and control of the financial data(cash and accrual) attributed to appropriations and the Supply Revolving Fund in the Supply and Services program to produce a Corporate Balance Sheet and a Revenue and Expenditure Statement which are also used to report to Public Accounts.  1, record 10, English, - revenue%20and%20expenditure%20statement

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Officer with Signing Authority Under Section 26 will(...) review posting of original copy of batch summary of Cash Control Card, within the Allotment Control Ledger, to confirm that the cash is available to meet the expenditure requirements of the batches totalled on the batch summary.  1, record 11, English, - cash%20control%20card

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Les termes se trouvent au chapitre VII.77.2 de la source CSS-5.  2, record 11, French, - fiche%20de%20contr%C3%B4le%20de%20caisse

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 OBS

a forward schedule of cash needed for current operations or capital expenditure, at required points or periods of time(...)  2, record 12, English, - cash%20requirement%20estimate

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish