TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

inventory profit [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-02-07

English

Subject field(s)
  • Financial Accounting
DEF

... the portion of profit determined on the basis of historical cost (especially FIFO [first in first out] and average cost) that is attributable to the increase in replacement cost of the inventory up to the time of sale.

French

Domaine(s)
  • Comptabilité générale
DEF

En période d'inflation, plus-value latente attribuable à l'accroissement du coût de remplacement des articles stockés.

OBS

Cette plus-value donne lieu à un profit fictif lorsque la méthode du premier entré, premier sorti ou celle du coût moyen est en usage puisque, le coût du réapprovisionnement ayant augmenté, les stocks sont évalués à une valeur récente qui comprend cette plus-value attribuable uniquement à l'inflation.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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