TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CYCLICAL INVENTORY COUNT [1 record]
Record 1 - internal organization data 2002-07-23
Record 1, English
Record 1, Subject field(s)
- Inventory and Material Management
- Accounting
Record 1, Main entry term, English
- periodic inventory
1, record 1, English, periodic%20inventory
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- periodic inventory method 2, record 1, English, periodic%20inventory%20method
correct
- periodic inventory system 3, record 1, English, periodic%20inventory%20system
correct
- cyclical inventory count 4, record 1, English, cyclical%20inventory%20count
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of accounting for inventory where stock on hand is determined only by taking a physical inventory. 5, record 1, English, - periodic%20inventory
Record number: 1, Textual support number: 1 CONT
An actual physical count of goods on hand is taken at the end of each period for which financial statements are to be prepared. The goods are counted, weighed or measured, then extended at unit costs to derive the inventory valuation. When a periodic inventory system is used, end-of-the period entries are required for (a) transferring opening inventory to expense and (b) recording the ending inventory. 6, record 1, English, - periodic%20inventory
Record 1, French
Record 1, Domaine(s)
- Gestion des stocks et du matériel
- Comptabilité
Record 1, Main entry term, French
- méthode de l'inventaire périodique
1, record 1, French, m%C3%A9thode%20de%20l%27inventaire%20p%C3%A9riodique
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- inventaire périodique 2, record 1, French, inventaire%20p%C3%A9riodique
correct, masculine noun
- méthode de l'inventaire intermittent 2, record 1, French, m%C3%A9thode%20de%20l%27inventaire%20intermittent
correct, feminine noun
- inventaire intermittent 3, record 1, French, inventaire%20intermittent
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de tenue de la comptabilité des stocks qui consiste à déterminer périodiquement (le plus souvent à la fin de chaque exercice) la quantité et la valeur des articles stockés en procédant à un dénombrement de ces derniers. 2, record 1, French, - m%C3%A9thode%20de%20l%27inventaire%20p%C3%A9riodique
Record number: 1, Textual support number: 1 OBS
Selon cette méthode, on obtient le coût d'achat des sorties (ou coût des marchandises vendues) en ajoutant au stock initial les achats de l'exercice et en retranchant de ce total le stock final. Contrairement à la méthode de l'inventaire permanent, cette méthode ne permet pas de connaître à tout moment la quantité et la valeur des articles en stock. 2, record 1, French, - m%C3%A9thode%20de%20l%27inventaire%20p%C3%A9riodique
Record number: 1, Textual support number: 1 CONT
Le plus souvent, l'estimation de la valeur des stocks a lieu une fois par an en comptabilité générale; c'est la méthode de l'inventaire intermittent. 4, record 1, French, - m%C3%A9thode%20de%20l%27inventaire%20p%C3%A9riodique
Record 1, Spanish
Record 1, Textual support, Spanish
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