TERMIUM Plus®

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

CONTRIBUTION INCOME STATEMENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-11-09

English

Subject field(s)
  • Cost Accounting

French

Domaine(s)
  • Comptabilité analytique
DEF

Modèle d'état des résultats (ou compte de résultat) établi à des fins de gestion interne, qui consiste à distinguer les coûts fixes des coûts variables afin de mieux étudier le comportement des coûts, sans égard à leur nature ou à la fonction à laquelle ils se rattachent.

OBS

Cet état fait habituellement ressortir la marge sur coûts variables.

OBS

résultats établis selon la méthode des coûts variables : terme toujours utilisé au pluriel.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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