TERMIUM Plus®

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

GROSS MARGIN [4 records]

Record 1 2007-02-19

English

Subject field(s)
  • Cost Accounting
  • Financial and Budgetary Management
  • Taxation
DEF

The difference between net sales and cost of goods sold.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion budgétaire et financière
  • Fiscalité
DEF

Différence entre le prix de vente d'un article et son coût de production ou son coût d'achat.

OBS

La «marge commerciale» concerne les entreprises commerciales seulement.

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Gestión presupuestaria y financiera
  • Sistema tributario
Save record 1

Record 2 2007-01-15

English

Subject field(s)
  • Financial Accounting
DEF

The ratio of gross profit to net sales.

French

Domaine(s)
  • Comptabilité générale
DEF

Rapport entre la marge brute exprimée en valeur absolue et le chiffre d'affaires de la période.

Spanish

Save record 2

Record 3 2004-03-16

English

Subject field(s)
  • Public Sector Budgeting
DEF

Defined as interest received on loans less interest paid on deposits plus other income (interest received on investments, gains or losses in foreign exchange operations and commissions and fees received and paid).

French

Domaine(s)
  • Budget des collectivités publiques

Spanish

Campo(s) temático(s)
  • Presupuestación del sector público
Save record 3

Record 4 1999-02-09

English

Subject field(s)
  • Financial Accounting
DEF

The excess of sales over cost of products sold.

OBS

gross profit: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Comptabilité générale
DEF

Excédent du chiffre d'affaires net sur le coût des marchandises ou des produits vendus.

OBS

bénéfice brut : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Beneficio obtenido deduciendo de las ventas los gastos de explotación.

OBS

beneficio bruto; margen bruto: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 4

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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