TERMIUM Plus®

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METHODES REPARTITION COUT ACQUISITION [1 record]

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Alphabetical list of terms

Record 1 1980-12-16

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
OBS

Méthodes de répartition du coût total des marchandises destinées à la vente entre, d'une part, le coût des marchandises vendues et, d'autre part, le coût des stocks. Quelques-unes de ces méthodes conviennent aussi pour déterminer le coût de titres identiques achetés à des dates différentes et à des prix différents. V.a. inventory valuation methods - cost method.

Spanish

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