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INVENTORY COST ALLOCATION METHOD [1 record]
Record 1 - internal organization data 2006-11-08
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- cost flow methods
1, record 1, English, cost%20flow%20methods
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- inventory cost allocation methods 2, record 1, English, inventory%20cost%20allocation%20methods
correct, plural
- inventory cost flow methods 2, record 1, English, inventory%20cost%20flow%20methods
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Any method of allocating costs between inventory and cost of goods sold, or of determining the cost to be attributed to specific items within a group of similar assets, such as marketable securities. Such methods do not necessarily correspond to actual physical flow. 3, record 1, English, - cost%20flow%20methods
Record number: 1, Textual support number: 1 OBS
cost flow methods; inventory cost allocation methods; inventory cost flow methods: terms usually used in the plural. 4, record 1, English, - cost%20flow%20methods
Record 1, Key term(s)
- cost flow method
- inventory cost allocation method
- inventory cost flow method
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- méthodes fondées sur le flux des coûts
1, record 1, French, m%C3%A9thodes%20fond%C3%A9es%20sur%20le%20flux%20des%20co%C3%BBts
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthodes d'évaluation des stocks fondées sur le flux des coûts 1, record 1, French, m%C3%A9thodes%20d%27%C3%A9valuation%20des%20stocks%20fond%C3%A9es%20sur%20le%20flux%20des%20co%C3%BBts
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthodes de répartition du coût des marchandises ou des produits destinés à la vente entre, d'une part, le coût des marchandises ou des produits vendus et, d'autre part, le coût des stocks de clôture. 1, record 1, French, - m%C3%A9thodes%20fond%C3%A9es%20sur%20le%20flux%20des%20co%C3%BBts
Record number: 1, Textual support number: 1 OBS
Ces méthodes reposent sur diverses hypothèses portant sur le flux des coûts, hypothèses qui ne correspondent pas nécessairement à l'écoulement matériel des marchandises ou des produits en cause. Certaines de ces méthodes conviennent aussi pour déterminer le coût de biens faisant partie d'un groupe homogène, par exemple des titres négociables identiques achetés à des dates différentes et à des prix différents. 1, record 1, French, - m%C3%A9thodes%20fond%C3%A9es%20sur%20le%20flux%20des%20co%C3%BBts
Record number: 1, Textual support number: 2 OBS
méthodes fondées sur le flux des coûts; méthodes d'évaluation des stocks fondées sur le flux des coûts : termes habituellement utilisés au pluriel. 2, record 1, French, - m%C3%A9thodes%20fond%C3%A9es%20sur%20le%20flux%20des%20co%C3%BBts
Record 1, Key term(s)
- méthode d'évaluation des stocks fondés sur le flux des coûts
- méthode fondée sur le flux des coûts
Record 1, Spanish
Record 1, Textual support, Spanish
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