TERMIUM Plus®

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

COST ACCOUNTS [1 record]

Record 1 2008-03-10

English

Subject field(s)
  • Cost Accounting
  • Production Management
DEF

Set of accounts pertinent for cost accounting purposes.

OBS

cost accounts: term usually used in the plural.

Key term(s)
  • cost account

French

Domaine(s)
  • Comptabilité analytique
  • Gestion de la production
DEF

Ensemble des comptes servant à la comptabilité analytique.

OBS

comptes analytiques; comptes de coûts de revient; comptes analytiques d'exploitation : termes habituellement utilisés au pluriel.

Key term(s)
  • compte de coûts de revient
  • compte analytique
  • compte analytique d'exploitation

Spanish

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