TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FULL COST ACCOUNTING [3 records]
Record 1 - internal organization data 2014-11-24
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- absorption costing
1, record 1, English, absorption%20costing
correct, see observation
Record 1, Abbreviations, English
Record 1, Synonyms, English
- full absorption costing 2, record 1, English, full%20absorption%20costing
correct
- full cost accounting 1, record 1, English, full%20cost%20accounting
correct
- full costing 1, record 1, English, full%20costing
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A costing method in which fixed manufacturing expenses are included in inventory valuation in addition to direct materials, direct labour and variable overhead charges. 3, record 1, English, - absorption%20costing
Record number: 1, Textual support number: 1 OBS
absorption costing: term also used by the Land Force Command in its Strategic Operations and Resource Plan. 4, record 1, English, - absorption%20costing
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- méthode du coût complet
1, record 1, French, m%C3%A9thode%20du%20co%C3%BBt%20complet
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode du coût de revient complet 1, record 1, French, m%C3%A9thode%20du%20co%C3%BBt%20de%20revient%20complet
correct, feminine noun
- coût complet 1, record 1, French, co%C3%BBt%20complet
correct, masculine noun
- coût de revient complet 1, record 1, French, co%C3%BBt%20de%20revient%20complet
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d'établissement du coût de revient d'un produit ou d'un service qui consiste à y inclure toutes les charges, fixes et variables, pouvant lui être attribuées par affectation, répartition ou imputation. 1, record 1, French, - m%C3%A9thode%20du%20co%C3%BBt%20complet
Record number: 1, Textual support number: 1 CONT
Dans le cas d'un produit, le coût complet comprend le coût des matières premières et le coût de transformation de ces matières premières en produits finis. Il inclut donc à la fois les coûts directs (matières premières et main-d'œuvre) et les coûts indirects de production. 1, record 1, French, - m%C3%A9thode%20du%20co%C3%BBt%20complet
Record number: 1, Textual support number: 1 OBS
Selon cette méthode, les coûts indirects, y compris les coûts fixes, sont incorporés par répartition et imputation au coût des produits fabriqués ou des services fournis et, par le fait même, sont considérés comme des coûts incorporables. La méthode est appliquée essentiellement aux coûts de production, mais peut aussi s'appliquer à toutes les charges, y compris les frais de vente, d'administration et de financement. 1, record 1, French, - m%C3%A9thode%20du%20co%C3%BBt%20complet
Record number: 1, Textual support number: 2 OBS
méthode du coût complet : terme également préconisé dans le cadre du plan stratégique des opérations et des ressources du Commandement de la Force terrestre. 2, record 1, French, - m%C3%A9thode%20du%20co%C3%BBt%20complet
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- absorción de costes
1, record 1, Spanish, absorci%C3%B3n%20de%20costes
correct, feminine noun, Spain
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- costeo por absorción 2, record 1, Spanish, costeo%20por%20absorci%C3%B3n
correct, masculine noun, Mexico
- costeo absorbente 3, record 1, Spanish, costeo%20absorbente
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Método para determinar el coste de una unidad incluyendo su coste variable y semivariable y su participación en los costes fijos y costes indirectos o de estructura, de acuerdo con unos criterios justificables. Se dice que una actividad o la venta de un producto absorbe gastos fijos cuando su precio de venta excede al coste variable y aporta esa diferencia para cubrir los gastos fijos de la empresa. 4, record 1, Spanish, - absorci%C3%B3n%20de%20costes
Record number: 1, Textual support number: 1 OBS
absorción de costes: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - absorci%C3%B3n%20de%20costes
Record 1, Key term(s)
- absorción de costos
Record 2 - internal organization data 2005-03-15
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- full cost accounting
1, record 2, English, full%20cost%20accounting
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- full costing 2, record 2, English, full%20costing
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An accounting method which determines total values or final price by internalizing non-market values such as environmental and social costs and benefits. 3, record 2, English, - full%20cost%20accounting
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- comptabilisation du coût complet
1, record 2, French, comptabilisation%20du%20co%C3%BBt%20complet
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Prise en compte de tous les coûts d'une activité ou d'une production, y compris les coûts externés ou coûts sociaux. 2, record 2, French, - comptabilisation%20du%20co%C3%BBt%20complet
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- contabilidad de costos totales
1, record 2, Spanish, contabilidad%20de%20costos%20totales
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1999-02-15
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
- Financial Accounting
- Mining Operations
Record 3, Main entry term, English
- full cost accounting
1, record 3, English, full%20cost%20accounting
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- full costing 2, record 3, English, full%20costing
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The method of accounting whereby all costs of exploring for and developing oil and gas reserves within a defined area are capitalized, subject only to the limitation that the costs so capitalized, can be recovered by amortization against future revenues. 3, record 3, English, - full%20cost%20accounting
Record number: 3, Textual support number: 1 OBS
Compare with "discovery value accounting", "reserve recognition accounting" and "successful efforts accounting". 4, record 3, English, - full%20cost%20accounting
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
- Comptabilité générale
- Exploitation minière
Record 3, Main entry term, French
- méthode de la capitalisation du coût entier
1, record 3, French, m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20entier
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- capitalisation du coût entier 1, record 3, French, capitalisation%20du%20co%C3%BBt%20entier
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Méthode comptable qui consiste à capitaliser tous les coûts d'exploration et de mise en valeur de gisements miniers, pétrolifères ou gazéifères situés dans une région donnée, sans dépasser toutefois une certaine limite maximale, déterminée chaque fois que des états financiers (ou comptes) sont établis. Cette limite correspond à l'ensemble des coûts capitalisés nets que l'on estime pouvoir récupérer sur les résultats des exercices futurs. 1, record 3, French, - m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20entier
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad de costos
- Contabilidad general
- Explotación minera
Record 3, Main entry term, Spanish
- contabilidad de costo total
1, record 3, Spanish, contabilidad%20de%20costo%20total
feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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