TERMIUM Plus®

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

COMPTE MARCHANDISES [3 records]

Record 1 2003-01-29

English

Subject field(s)
  • Financial Accounting
  • Inventory and Material Management
DEF

Temporary owner's equity account to record cost of merchandise purchased.

French

Domaine(s)
  • Comptabilité générale
  • Gestion des stocks et du matériel
DEF

Compte pour enregistrer les opérations se traduisant par une entrée de marchandises (achat) ou une sortie de marchandises (vente).

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión de existencias y materiales
Save record 1

Record 2 1987-12-04

English

Subject field(s)
  • Stock Exchange
CONT

Commodity accounts may be opened on an individual or joint basis, or in the name of companies or partnerships. Joint accounts held by several people must stipulate which person or persons will have the right to initiate and liquidate transactions. These types of accounts may be opened for either hedging or speculative purposes.

French

Domaine(s)
  • Bourse

Spanish

Save record 2

Record 3 1983-08-15

English

Subject field(s)
  • Inventory and Material Management
OBS

One of the largest and most valuable assets of a retail or of a wholesale business is the inventory of merchandise.

French

Domaine(s)
  • Gestion des stocks et du matériel
OBS

dans certaines méthodes européennes de comptabilité on trouve fréquemment un compte unique appelé marchandises dans lequel sont inscrites les entrées et les sorties de marchandises.

Spanish

Save record 3

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