TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
operating costs [3 records]
Record 1 - internal organization data 2015-08-26
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
- Productivity and Profitability
Record 1, Main entry term, English
- operating expenses
1, record 1, English, operating%20expenses
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- operating costs 2, record 1, English, operating%20costs
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... the costs associated with a company's main operating activities and which are reported on its income statement. 3, record 1, English, - operating%20expenses
Record number: 1, Textual support number: 1 OBS
For example, a retailer's main operating activities are the buying and selling of merchandise or goods. Therefore, its operating expenses will include the cost of goods sold ... selling, general and administrative expenses ... 3, record 1, English, - operating%20expenses
Record 1, Key term(s)
- operating expense
- operating cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
- Productivité et rentabilité
Record 1, Main entry term, French
- charges d'exploitation
1, record 1, French, charges%20d%27exploitation
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charges opérationnelles 1, record 1, French, charges%20op%C3%A9rationnelles
correct, see observation, feminine noun, plural
- dépenses d'exploitation 2, record 1, French, d%C3%A9penses%20d%27exploitation
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des charges ou des coûts engagés dans le cadre des activités normales et courantes de l'entité, y compris le coût des marchandises ou des produits vendus. 1, record 1, French, - charges%20d%27exploitation
Record number: 1, Textual support number: 1 OBS
charges opérationnelles : Étant donné les conceptions divergentes existant d'un pays à l'autre au sujet du classement des éléments exceptionnels dans l'état des résultats (ou compte de résultat), pour éviter toute erreur d'interprétation, les «operating expenses» ont été désignées par l'expression «charges opérationnelles» dans la version française des normes comptables internationales. 1, record 1, French, - charges%20d%27exploitation
Record 1, Key term(s)
- charge d'exploitation
- charge opérationnelle
- dépense d'exploitation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
- Productividad y rentabilidad
Record 1, Main entry term, Spanish
- gastos de operación
1, record 1, Spanish, gastos%20de%20operaci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- gastos de funcionamiento 2, record 1, Spanish, gastos%20de%20funcionamiento
correct, masculine noun
- gastos de explotación 3, record 1, Spanish, gastos%20de%20explotaci%C3%B3n
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Los gastos, aparte de los del financiamiento, de llevar a cabo las actividades de una empresa. Los gastos de venta, generales y administrativos no se incluyen usualmente como un gasto de operación, pero sí se incorporan como gastos separados en la contabilidad del ingreso. 4, record 1, Spanish, - gastos%20de%20operaci%C3%B3n
Record 1, Key term(s)
- gasto de operación
- gasto de funcionamiento
Record 2 - internal organization data 2014-02-10
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- operating costs
1, record 2, English, operating%20costs
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- operations costs 2, record 2, English, operations%20costs
correct, plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Expenses incurred in the course of ordinary activities of a non-profit oriented organization or division of an organization. 3, record 2, English, - operating%20costs
Record number: 2, Textual support number: 1 OBS
operating costs; operations costs: terms usually used in the plural in this context. 4, record 2, English, - operating%20costs
Record 2, Key term(s)
- operating cost
- operations cost
- operation cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 2, Main entry term, French
- coûts de fonctionnement
1, record 2, French, co%C3%BBts%20de%20fonctionnement
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coûts d'exploitation 2, record 2, French, co%C3%BBts%20d%27exploitation
correct, see observation, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Coûts que doit assumer un organisme sans but lucratif dans le cadre de ses activités courantes. 2, record 2, French, - co%C3%BBts%20de%20fonctionnement
Record number: 2, Textual support number: 1 OBS
coûts de fonctionnement; coûts d'exploitation : termes habituellement utilisés au pluriel dans ce contexte. 3, record 2, French, - co%C3%BBts%20de%20fonctionnement
Record 2, Key term(s)
- coût de fonctionnement
- coût d'exploitation
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 2, Main entry term, Spanish
- costos operativos
1, record 2, Spanish, costos%20operativos
masculine noun, plural
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- gastos de funcionamiento 2, record 2, Spanish, gastos%20de%20funcionamiento
masculine noun, plural
Record 2, Textual support, Spanish
Record 2, Key term(s)
- costo operativo
Record 3 - internal organization data 1994-02-16
Record 3, English
Record 3, Subject field(s)
- Air Transport
Record 3, Main entry term, English
- operating costs 1, record 3, English, operating%20costs
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Transport aérien
Record 3, Main entry term, French
- coûts d'exploitation
1, record 3, French, co%C3%BBts%20d%27exploitation
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Transporte aéreo
Record 3, Main entry term, Spanish
- costes de explotación
1, record 3, Spanish, costes%20de%20explotaci%C3%B3n
masculine noun, plural
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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