TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PRIX REVIENT [3 records]
Record 1 - internal organization data 2015-12-09
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
- Investment
- Financial Accounting
- Banking
Record 1, Main entry term, English
- book value
1, record 1, English, book%20value
correct, standardized
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The value, in terms of the currency code and the amount per security. 1, record 1, English, - book%20value
Record number: 1, Textual support number: 1 OBS
book value: term and definition standardized by the International Organization for Standardization (ISO) in 1993. 2, record 1, English, - book%20value
Record 1, French
Record 1, Domaine(s)
- Bourse
- Investissements et placements
- Comptabilité générale
- Banque
Record 1, Main entry term, French
- prix de revient
1, record 1, French, prix%20de%20revient
correct, masculine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur, en terme de code monnaie et du montant par titre. 1, record 1, French, - prix%20de%20revient
Record number: 1, Textual support number: 1 OBS
prix de revient : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993. 2, record 1, French, - prix%20de%20revient
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-11-03
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
- Production Management
Record 2, Main entry term, English
- cost
1, record 2, English, cost
correct, noun
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 2, Main entry term, French
- coût de revient
1, record 2, French, co%C3%BBt%20de%20revient
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- prix de revient 2, record 2, French, prix%20de%20revient
correct, masculine noun, obsolete
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Ensemble des coûts attribués à un bien produit ou commercialisé par l'entreprise ou à un service fourni par cette dernière et comprenant les coûts engagés jusqu'à ce que le bien ou le service soit mis à la disposition de l'utilisateur ou du consommateur. 3, record 2, French, - co%C3%BBt%20de%20revient
Record number: 2, Textual support number: 1 OBS
Il convient de distinguer le «coût de revient commercial» (prix d'achat d'une marchandise augmenté des frais afférents à son acquisition, ce qui correspond essentiellement à son «coût en magasin») et le «coût de revient de production» (coût qui comprend l'ensemble des charges attribuées par affectation, répartition ou imputation, nécessaires pour concevoir, produire et fournir un bien ou un service ou un groupe homogène de produits ou de services). 2, record 2, French, - co%C3%BBt%20de%20revient
Record number: 2, Textual support number: 2 OBS
L'expression «coût de revient» remplace maintenant l'expression traditionnelle «prix de revient». 3, record 2, French, - co%C3%BBt%20de%20revient
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1980-07-25
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
Record 3, Main entry term, English
- flat cost
1, record 3, English, flat%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
In a construction project, the cost of labor and materials only. 2, record 3, English, - flat%20cost
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
Record 3, Main entry term, French
- prix de revient
1, record 3, French, prix%20de%20revient
correct
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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