TERMIUM Plus®

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

COUT FABRICATION MARCHANDISES VENDUES [1 record]

Record 1 1980-08-30

English

Subject field(s)
  • Financial Accounting
  • Cost Accounting
OBS

The value of the inventory on January 1 is added, and that of the year-end inventory is deducted. The result, which differs from Manufacturing Cost by $5,000, is the Manufacturing Cost of Goods Sold.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité analytique

Spanish

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