TERMIUM Plus®

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

TRANSFERRED COSTS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-11-22

English

Subject field(s)
  • Cost Accounting
DEF

[The] costs incurred in a previous department that are carried forward as part of the product's cost as it moves to a subsequent department.

Key term(s)
  • transferred-in cost
  • transferred in costs
  • transferred in cost
  • previous department cost

French

Domaine(s)
  • Comptabilité analytique
DEF

Dans la méthode du coût de revient en production uniforme et continue, coûts de production accumulés au cours des étapes de fabrication antérieures ou dans les ateliers précédents, et attachés aux unités passant à l'étape ou à l'atelier suivant.

Key term(s)
  • coût transféré
  • coût en amont

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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