期刊名称:Annual Financial Report of the Government of Canada
出版年度:2005
卷号:1
页码:19-19
出版社:Ottawa
摘要:The budgetary balance is the most comprehensive
measure of the federal government¡¯s fiscal results.
It is presented on a full accrual basis of accounting,
recording government liabilities when they are
incurred, regardless of when the cash payment is
made, and recording tax revenues when earned,
regardless of when the cash is received.