comptes budgétaires

Domaine: comptabilitécomptabilité de gestion
Date: 1990

Définition :

Comptes dans lesquels sont inscrites les recettes ainsi que les dépenses figurant au budget.

Termes :

comptes budgétaires n. m. pl.
compte budgétaire n. m.

Traductions

anglais
Date : 1990
Définition

Accounts reflecting budgetary operations and conditions such as those maintained for estimated revenues and appropriations.

Note :

They are distinguished from proprietary accounts, which show actual financial condition and operations and are exemplified by such accounts as cash, taxes receivable, vouchers payable, and bonds payable. Examples of budgetary accounts are estimated revenues, appropriations, encumbrances, reserves for encumbrances, reserves for authorized expenditures, required contributions, and anticipated earnings.

Termes :
1. budgetary accounts
2. budgetary account