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PERIOD COSTS [1 record]
Record 1 - internal organization data 2011-10-07
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Cost Accounting
Record 1, Main entry term, English
- period costs
1, record 1, English, period%20costs
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A cost charged directly as expense in the period in which it is incurred and not included in the determination of inventories and cost of goods sold. 2, record 1, English, - period%20costs
Record number: 1, Textual support number: 1 CONT
Period costs are related more closely to periods of time than to products produced. These costs cannot be traced directly to the production of a specific product. For this reason, period costs are expensed (deducted from revenues) in the period in which they are incurred. 3, record 1, English, - period%20costs
Record number: 1, Textual support number: 1 OBS
period costs: term usually used in the plural. 4, record 1, English, - period%20costs
Record 1, Key term(s)
- period cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité analytique
Record 1, Main entry term, French
- coûts non incorporables
1, record 1, French, co%C3%BBts%20non%20incorporables
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- frais non incorporables 1, record 1, French, frais%20non%20incorporables
correct, masculine noun, plural
- charges non incorporables 1, record 1, French, charges%20non%20incorporables
correct, feminine noun, plural
- coûts de période 1, record 1, French, co%C3%BBts%20de%20p%C3%A9riode
avoid, anglicism, see observation, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coûts qu'il convient de passer en charges au cours de l'exercice où ils sont engagés au lieu de les inscrire à l'actif ou de les incorporer au coût des stocks. 1, record 1, French, - co%C3%BBts%20non%20incorporables
Record number: 1, Textual support number: 1 OBS
Il s'agit généralement de frais de vente ou de frais d'administration qui ont peu de rapport avec l'acquisition des marchandises ou la fabrication des produits. Ces coûts sont davantage imputables à l'exercice qu'aux marchandises ou aux produits. 1, record 1, French, - co%C3%BBts%20non%20incorporables
Record number: 1, Textual support number: 2 OBS
Pris dans un sens large, le terme «period costs» désigne tous les coûts passés en charges durant l'exercice au cours duquel ils sont engagés. 1, record 1, French, - co%C3%BBts%20non%20incorporables
Record number: 1, Textual support number: 3 OBS
coûts non incorporables; charges non incorporables : termes habituellement utilisés au pluriel. 2, record 1, French, - co%C3%BBts%20non%20incorporables
Record number: 1, Textual support number: 4 OBS
frais non incorporables : terme toujours utilisé au pluriel. 2, record 1, French, - co%C3%BBts%20non%20incorporables
Record number: 1, Textual support number: 5 OBS
Sous l'influence de l'anglais, on trouve de plus en plus l'expression «coûts de période» en français. 1, record 1, French, - co%C3%BBts%20non%20incorporables
Record 1, Key term(s)
- coût de période
- charge non incorporable
- coût non incorporable
Record 1, Spanish
Record 1, Textual support, Spanish
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