TERMIUM Plus®

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

PRINCIPLE COST PRICE [1 record]

Record 1 1999-02-09

English

Subject field(s)
  • Financial Accounting
DEF

Accounting principle by which companies should account for their goods and rights based upon their acquisition or production price. In accordance with generally accepted accounting principles, if the market price or the realisation price of a good is lower, it is prudent to use the lower price.

OBS

principle of cost price: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Comptabilité générale
DEF

Principe de comptabilité qui oblige les sociétés à comptabiliser leurs biens et droits au prix d'acquisition ou de production. En accord avec les principes comptables généralement reconnus, quand un prix de marché ou de réalisation est inférieur, le prix inférieur doit être utilisé comme mesure de prudence.

OBS

Définition extraite du CAPITAL Business Dictionary et reproduite avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Principio contable que obliga a las empresas a contabilizar sus bienes y derechos al precio de adquisición o producción. De acuerdo con los principios contables generalmente aceptados, si el precio de mercado o de realización del bien es inferior se debe usar el precio inferior por prudencia.

OBS

principio del precio de coste: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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