TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PRODUCT COSTS [1 record]
Record 1 - internal organization data 2007-05-01
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- product costs
1, record 1, English, product%20costs
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- inventoriable costs 2, record 1, English, inventoriable%20costs
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Costs associated with a given product and included in the determination of inventories and cost of goods sold. 3, record 1, English, - product%20costs
Record number: 1, Textual support number: 1 CONT
Product costs are incurred in the manufacture of products and include direct material, direct labor, and manufacturing overhead . ... Product costs are not expensed when incurred but are expensed in the period the goods are sold. 4, record 1, English, - product%20costs
Record number: 1, Textual support number: 1 OBS
product costs; inventoriable costs: terms usually used in the plural. 5, record 1, English, - product%20costs
Record 1, Key term(s)
- product cost
- inventoriable cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- coûts incorporables
1, record 1, French, co%C3%BBts%20incorporables
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- frais incorporables 1, record 1, French, frais%20incorporables
correct, masculine noun, plural
- charges incorporables 1, record 1, French, charges%20incorporables
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coûts associés aux stocks et incorporés à leur coût au lieu d'être immédiatement passés en charges. 1, record 1, French, - co%C3%BBts%20incorporables
Record number: 1, Textual support number: 1 OBS
En plus du prix d'achat ou du coût de production, les coûts incorporables comprennent les frais d'achat accessoires, comme les frais de transport et de manutention des biens achetés ou fabriqués, les autres frais d'acquisition directs, les frais engagés pour acheminer les marchandises ou les produits vers les points de vente ou pour transformer les matières achetées en produits vendables. 1, record 1, French, - co%C3%BBts%20incorporables
Record number: 1, Textual support number: 2 OBS
coûts incorporables; charges incorporables : termes habituellement utilisés au pluriel. 2, record 1, French, - co%C3%BBts%20incorporables
Record number: 1, Textual support number: 3 OBS
frais incorporables : terme toujours utilisé au pluriel. 2, record 1, French, - co%C3%BBts%20incorporables
Record 1, Key term(s)
- coût incorporable
- charge incorporable
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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