TERMIUM Plus®

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

NET PURCHASE METHOD [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-05-01

English

Subject field(s)
  • Financial Accounting
DEF

Accounting procedure in which purchases are recorded at the net price after cash discounts rather than at the gross amount.

OBS

When discounts are not taken, the amount paid in excess of the recorded purchase price is charged to a discounts lost account.

French

Domaine(s)
  • Comptabilité générale
DEF

Procédure comptable qui consiste pour l'acheteur de marchandises ou de matières à enregistrer ses achats au prix facturé diminué de l'escompte de caisse applicable.

OBS

Passé l'échéance du délai établi pour régler la facture en bénéficiant de l'escompte, la somme payée en excédent du prix net est portée à un compte de charge distinct «Escomptes perdus».

Spanish

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

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