TERMIUM Plus®

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

stocks [2 records]

Record 1 2010-05-03

English

Subject field(s)
  • Inventory and Material Management
  • Financial Accounting
DEF

Items of tangible property that are held for sale in the ordinary course of business, or are being produced for sale, or are to be consumed, directly or indirectly in the production of goods or services to be available for sale.

OBS

Stock is sometimes defined as the quantity of products ready for use.

French

Domaine(s)
  • Gestion des stocks et du matériel
  • Comptabilité générale
DEF

[Ensemble d'] articles qu'une entité détient à un moment donné et qu'elle a l'intention de vendre ou d'utiliser pour fabriquer un produit ou rendre un service [...]

Spanish

Campo(s) temático(s)
  • Gestión de existencias y materiales
  • Contabilidad general
DEF

Son existencias de materias primas, bienes acabados o bienes en proceso de elaboración que mantiene una empresa. Los inventarios incluyen a veces piezas de repuesto para maquinaria y equipo.

Key term(s)
  • inventarios
Save record 1

Record 2 1998-05-06

English

Subject field(s)
  • Financial Accounting
DEF

The title of a balance-sheet item representing the sum total of finished goods, materials, supplies, and merchandise on hand.

OBS

Term sometimes used in plural.

French

Domaine(s)
  • Comptabilité générale
DEF

Titre du compte dans lequel on enregistre la valeur des marchandises en magasin.

Spanish

Save record 2

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