TERMIUM Plus®

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

COST ACQUISITION [1 record]

Record 1 2007-07-12

English

Subject field(s)
  • Accounting
  • Taxation
DEF

The cost incurred to acquire goods, services, or construction.

PHR

Net cost of acquisition.

French

Domaine(s)
  • Comptabilité
  • Fiscalité
DEF

Prix d'achat d'un bien majoré de tous les autres frais (frais d'actes, droits de mutation, honoraires, commissions, frais de transport et d'installation, etc.) qu'il est nécessaire d'engager avant que l'entité ne puisse utiliser ce bien.

PHR

Coût net d'acquisition, coût net des acquisitions.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Sistema tributario
OBS

Comprende, además del precio de compra, todos los gastos necesarios para poner los productos adquiridos a disposición de la empresa.

Key term(s)
  • costo de adquisición
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