TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
OPERATING EXPENSE [3 records]
Record 1 - internal organization data 2015-08-26
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
- Productivity and Profitability
Record 1, Main entry term, English
- operating expenses
1, record 1, English, operating%20expenses
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- operating costs 2, record 1, English, operating%20costs
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... the costs associated with a company's main operating activities and which are reported on its income statement. 3, record 1, English, - operating%20expenses
Record number: 1, Textual support number: 1 OBS
For example, a retailer's main operating activities are the buying and selling of merchandise or goods. Therefore, its operating expenses will include the cost of goods sold ... selling, general and administrative expenses ... 3, record 1, English, - operating%20expenses
Record 1, Key term(s)
- operating expense
- operating cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
- Productivité et rentabilité
Record 1, Main entry term, French
- charges d'exploitation
1, record 1, French, charges%20d%27exploitation
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charges opérationnelles 1, record 1, French, charges%20op%C3%A9rationnelles
correct, see observation, feminine noun, plural
- dépenses d'exploitation 2, record 1, French, d%C3%A9penses%20d%27exploitation
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des charges ou des coûts engagés dans le cadre des activités normales et courantes de l'entité, y compris le coût des marchandises ou des produits vendus. 1, record 1, French, - charges%20d%27exploitation
Record number: 1, Textual support number: 1 OBS
charges opérationnelles : Étant donné les conceptions divergentes existant d'un pays à l'autre au sujet du classement des éléments exceptionnels dans l'état des résultats (ou compte de résultat), pour éviter toute erreur d'interprétation, les «operating expenses» ont été désignées par l'expression «charges opérationnelles» dans la version française des normes comptables internationales. 1, record 1, French, - charges%20d%27exploitation
Record 1, Key term(s)
- charge d'exploitation
- charge opérationnelle
- dépense d'exploitation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
- Productividad y rentabilidad
Record 1, Main entry term, Spanish
- gastos de operación
1, record 1, Spanish, gastos%20de%20operaci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- gastos de funcionamiento 2, record 1, Spanish, gastos%20de%20funcionamiento
correct, masculine noun
- gastos de explotación 3, record 1, Spanish, gastos%20de%20explotaci%C3%B3n
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Los gastos, aparte de los del financiamiento, de llevar a cabo las actividades de una empresa. Los gastos de venta, generales y administrativos no se incluyen usualmente como un gasto de operación, pero sí se incorporan como gastos separados en la contabilidad del ingreso. 4, record 1, Spanish, - gastos%20de%20operaci%C3%B3n
Record 1, Key term(s)
- gasto de operación
- gasto de funcionamiento
Record 2 - internal organization data 2009-07-03
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Cost Accounting
Record 2, Main entry term, English
- operating expenses
1, record 2, English, operating%20expenses
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- non-manufacturing expenses 1, record 2, English, non%2Dmanufacturing%20expenses
correct, plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
[Expenses] incurred in carrying out a firm's day to day activities, but not directly associated with production. 2, record 2, English, - operating%20expenses
Record number: 2, Textual support number: 1 OBS
Operating expenses include payroll, sales commissions, employee benefits and pension contributions, transportation and travel, amortization and depreciation, rent, repairs, and taxes, etc. 2, record 2, English, - operating%20expenses
Record 2, Key term(s)
- operating expense
- non-manufacturing expense
- nonmanufacturing expenses
- nonmanufacturing expense
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Comptabilité analytique
Record 2, Main entry term, French
- frais d'exploitation
1, record 2, French, frais%20d%27exploitation
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Groupement de charges comprenant généralement les frais de vente et d'administration, mais excluant le coût des marchandises ou des produits vendus, ainsi que les charges financières et les impôts sur le bénéfice. 1, record 2, French, - frais%20d%27exploitation
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2003-07-10
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 3, Main entry term, English
- operating expense 1, record 3, English, operating%20expense
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
FRA coding rationale: Since the amount of the purchase is less than the department's capital asset threshold, the cost of the equipment will be charged to an operating expense. 2, record 3, English, - operating%20expense
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 3, Main entry term, French
- charge de fonctionnement
1, record 3, French, charge%20de%20fonctionnement
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Justification du code de CRF : puisque le montant de l'acquisition est inférieur au seuil des immobilisations du ministère, le coût de l'équipement est imputé à une charge de fonctionnement. 2, record 3, French, - charge%20de%20fonctionnement
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad pública
Record 3, Main entry term, Spanish
- gastos de funcionamiento
1, record 3, Spanish, gastos%20de%20funcionamiento
correct, masculine noun, plural
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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