TERMIUM Plus®

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

COUT VENTILE [1 record]

Record 1 2002-03-20

English

Subject field(s)
  • Accounting
DEF

The portion of the total cost of goods and services acquired in a lump-sum purchase, or produced jointly, that is allocated to an individual unit of goods or services.

French

Domaine(s)
  • Comptabilité
DEF

Partie du coût total d'un ensemble de biens ou de services acquis en bloc ou produits conjointement, attribuée à un bien ou à un service particulier, ou à une famille de biens ou de services particuliers, au moyen d'un processus de répartition ou de ventilation.

Spanish

Campo(s) temático(s)
  • Contabilidad
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