TERMIUM Plus®

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

AVERAGE COST METHOD [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2000-03-15

English

Subject field(s)
  • Accounting
DEF

A cost flow method whereby the cost of an item is determined by applying a weighted average of the cost of all similar items at a point of time or over a period.

French

Domaine(s)
  • Comptabilité
DEF

Méthode qui consiste à attribuer à une unité (article en stock ou titre de placement) une valeur fondée sur le coût moyen des unités de même nature acquises par l'entité au cours d'une période donnée.

Spanish

Campo(s) temático(s)
  • Contabilidad
DEF

Sistema de valoración de existencias, que puede utilizarse cuando no resulta posible establecer el valor aislado de cada elemento almacenado.

Save record 1

Copyright notice for the TERMIUM Plus® data bank

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

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: