TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
implicit cost [2 records]
Record 1 - internal organization data 1999-02-17
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- imputed cost
1, record 1, English, imputed%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- implicit cost 2, record 1, English, implicit%20cost
correct
- shadow price 2, record 1, English, shadow%20price
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A cost that is not recognized in conventional accounting records since it does not, of itself, result in cash outlays, e.g., interest computed on ownership equity. 3, record 1, English, - imputed%20cost
Record number: 1, Textual support number: 1 OBS
Compare with "out-of-pocket cost". 4, record 1, English, - imputed%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- charge supplétive
1, record 1, French, charge%20suppl%C3%A9tive
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charge théorique 1, record 1, French, charge%20th%C3%A9orique
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Charge (par exemple les intérêts afférents aux capitaux propres et la rémunération du travail de l'exploitant) non enregistrée en comptabilité générale, mais dont il convient parfois de tenir compte en comptabilité analytique. 1, record 1, French, - charge%20suppl%C3%A9tive
Record number: 1, Textual support number: 1 OBS
On peut donner comme autres exemples de charges supplétives les intérêts qu'une entreprise paierait si elle empruntait une somme d'argent pour acquérir une immobilisation au lieu d'utiliser les fonds dont elle dispose, et le loyer qu'il faudrait payer si l'entreprise devait louer un immeuble semblable à celui qu'elle possède et utilise pour son exploitation. 1, record 1, French, - charge%20suppl%C3%A9tive
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1983-08-30
Record 2, English
Record 2, Subject field(s)
- Laws of the Market (Economy)
- Financial Accounting
Record 2, Main entry term, English
- implicit cost 1, record 2, English, implicit%20cost
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
the value of any resources which are owned and employed by an enterprise. 1, record 2, English, - implicit%20cost
Record 2, French
Record 2, Domaine(s)
- Lois du marché (Économie)
- Comptabilité générale
Record 2, Main entry term, French
- coût implicite 1, record 2, French, co%C3%BBt%20implicite
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
coûts de production (...) qui sont liés à l'emploi de facteurs ou de ressources que la firme possède en propre. 1, record 2, French, - co%C3%BBt%20implicite
Record 2, Spanish
Record 2, Textual support, Spanish
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