TERMIUM Plus®

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

RESALE PRICE METHOD [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 1998-10-15

English

Subject field(s)
  • Financial Accounting
  • Market Prices
CONT

The resale price method is arrived at by taking the sale price at which the goods at issue are resold by the related purchaser to an independent purchaser and reducing that price by an appropriate mark-up.

French

Domaine(s)
  • Comptabilité générale
  • Prix (Commercialisation)
DEF

Méthode utilisée pour déterminer le prix applicable à une opération entre apparentés lorsqu'un bien fait l'objet d'une cession entre apparentés avant d'être vendu à un tiers. La méthode consiste à déduire du prix de revente une certaine marge représentant la somme permettant au revendeur de couvrir ses coûts et de s'assurer un bénéfice adéquat.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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