TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CALCULAR COSTES [2 records]
Record 1 - internal organization data 2017-01-06
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- costing unit
1, record 1, English, costing%20unit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- cost unit 2, record 1, English, cost%20unit
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In analytical accounting or cost analysis, each division of a cost centre sufficiently differentiated from the rest but internally homogeneous that serves to calculate and assign costs. For example, in an automobile business unit there may be a cost centre that is the factory and within it a functional homogeneous section or group such as the paint shop. As they are homogeneous they can be referred to as a common work unit. 3, record 1, English, - costing%20unit
Record number: 1, Textual support number: 1 OBS
costing unit: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 1, English, - costing%20unit
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- unité de frais
1, record 1, French, unit%C3%A9%20de%20frais
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- unité de prix de revient 2, record 1, French, unit%C3%A9%20de%20prix%20de%20revient
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
En comptabilité analytique ou de coûts, chaque division d'un centre de coût suffisamment différenciée des autres, mais intérieurement homogène, qui sert à calculer et à attribuer les coûts. Par exemple, dans l'unité des automobiles, il existe un centre de coût qui est l'usine, et dans celle-ci un groupe fonctionnel homogène, par exemple l'atelier de peinture. Étant homogène on peut parler d'unité d'œuvre commune. 1, record 1, French, - unit%C3%A9%20de%20frais
Record number: 1, Textual support number: 1 OBS
unité de frais : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - unit%C3%A9%20de%20frais
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- sección homogénea
1, record 1, Spanish, secci%C3%B3n%20homog%C3%A9nea
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
En contabilidad analítica o de costes, cada división de un centro de costes suficientemente diferenciada de las demás, pero internamente homogénea, que sirve para calcular y asignar los costes. Por ejemplo, dentro de la unidad de negocio de automóviles existe un centro de costes que es la fábrica, y en ella una sección o grupo funcional homogéneo, como puede ser el taller de pintura. Por ser homogénea se puede hablar de una unidad de obra común. 2, record 1, Spanish, - secci%C3%B3n%20homog%C3%A9nea
Record number: 1, Textual support number: 1 OBS
sección homogénea: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - secci%C3%B3n%20homog%C3%A9nea
Record 2 - internal organization data 2007-03-28
Record 2, English
Record 2, Subject field(s)
- Taxation
- Foreign Trade
- Customs and Excise
Record 2, Main entry term, English
- tax collection
1, record 2, English, tax%20collection
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- collection of taxes 2, record 2, English, collection%20of%20taxes
correct
- collection of tax 3, record 2, English, collection%20of%20tax
correct
- collection 4, record 2, English, collection
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
In general, collection of taxes can be instituted through the following methods, whether or not in combination: -withholding of tax by the payor of income to a taxpayer and subsequent payment of tax to the administration; -provisional (advance) payment by a taxpayer during a tax year in which an estimated income tax payment based on the annual income of or tax paid in the previous year must be made to the Treasury; -self-assessment payment by the taxpayer on the due date, after or simultaneously with the filing of the tax return; under a self-assessment system, the taxpayer himself calculates the tax due after deduction of withholding taxes and advance payments or, in the case of VAT, the input tax paid, and he transfers the amount of tax due; -additional payments of tax based on a final tax assessment by the tax administration after investigation or examination of the filed tax return; -payment of tax after a notice of assessment. 3, record 2, English, - tax%20collection
Record number: 2, Textual support number: 1 OBS
Related term: levying (of duties). 5, record 2, English, - tax%20collection
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Commerce extérieur
- Douanes et accise
Record 2, Main entry term, French
- recouvrement de l'impôt
1, record 2, French, recouvrement%20de%20l%27imp%C3%B4t
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- perception de l'impôt 1, record 2, French, perception%20de%20l%27imp%C3%B4t
correct, feminine noun
- recouvrement des impôts 2, record 2, French, recouvrement%20des%20imp%C3%B4ts
correct, masculine noun
- perception 3, record 2, French, perception
correct, feminine noun
- recouvrement 4, record 2, French, recouvrement
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Ensemble des opérations menées par les autorités fiscales dans le but de percevoir des impôts, intérêts et pénalités dûs par les contribuables. 5, record 2, French, - recouvrement%20de%20l%27imp%C3%B4t
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistema tributario
- Comercio exterior
- Aduana e impuestos internos
Record 2, Main entry term, Spanish
- recaudación fiscal
1, record 2, Spanish, recaudaci%C3%B3n%20fiscal
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- recaudación de impuestos 2, record 2, Spanish, recaudaci%C3%B3n%20de%20impuestos
correct, feminine noun
- recaudación 3, record 2, Spanish, recaudaci%C3%B3n
correct, feminine noun
- percepción 4, record 2, Spanish, percepci%C3%B3n
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Proceso efectivo mediante el cual las autoridades tributarias cobran por concepto del pago de impuestos a los contribuyentes y causantes. 5, record 2, Spanish, - recaudaci%C3%B3n%20fiscal
Record number: 2, Textual support number: 1 CONT
La recaudación comporta unos ciertos costes, que han de tenerse en cuenta para calcular el neto de la misma; [...] 6, record 2, Spanish, - recaudaci%C3%B3n%20fiscal
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