TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PRODUCTION BASIS REVENUE RECOGNITION [1 record]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- completion of production basis
1, record 1, English, completion%20of%20production%20basis
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- market price method 1, record 1, English, market%20price%20method
correct
- production method of revenue recognition 1, record 1, English, production%20method%20of%20revenue%20recognition
correct
- revenue recognition at completion of production 1, record 1, English, revenue%20recognition%20at%20completion%20of%20production
correct
- production basis of revenue recognition 2, record 1, English, production%20basis%20of%20revenue%20recognition
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method which accords revenue recognition to the production of goods rather than their sale. 2, record 1, English, - completion%20of%20production%20basis
Record number: 1, Textual support number: 1 OBS
It can be used if the produced items have stable and determinable market prices, and costs to market them are not material. Examples are precious metals and some agricultural commodities having a ready market. 2, record 1, English, - completion%20of%20production%20basis
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- comptabilisation à l'achèvement de la production
1, record 1, French, comptabilisation%20%C3%A0%20l%27ach%C3%A8vement%20de%20la%20production
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- constatation à l'achèvement de la production 1, record 1, French, constatation%20%C3%A0%20l%27ach%C3%A8vement%20de%20la%20production
correct, feminine noun
- constatation à la fin du processus de production 1, record 1, French, constatation%20%C3%A0%20la%20fin%20du%20processus%20de%20production
correct, feminine noun
- méthode de la constatation à l'achèvement de la production 1, record 1, French, m%C3%A9thode%20de%20la%20constatation%20%C3%A0%20l%27ach%C3%A8vement%20de%20la%20production
correct, feminine noun
- méthode de la constatation à la fin du processus de production 1, record 1, French, m%C3%A9thode%20de%20la%20constatation%20%C3%A0%20la%20fin%20du%20processus%20de%20production
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode qui consiste à comptabiliser un produit dès que le processus de production du bien est achevé et ce, même si le bien n'est pas encore vendu ou livré. 1, record 1, French, - comptabilisation%20%C3%A0%20l%27ach%C3%A8vement%20de%20la%20production
Record number: 1, Textual support number: 1 OBS
D'application généralement restreinte, cette méthode de comptabilisation des produits peut convenir dans certaines circonstances, par exemple dans les secteurs des métaux précieux et des produits agricoles, qui occupent des marchés où les prix sont préétablis, les unités interchangeables et les frais de mise sur le marché relativement peu importants. 1, record 1, French, - comptabilisation%20%C3%A0%20l%27ach%C3%A8vement%20de%20la%20production
Record 1, Key term(s)
- constatation à la production
Record 1, Spanish
Record 1, Textual support, Spanish
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