TERMIUM Plus®

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

OPERATION FINANCEMENT STOCK [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-10-25

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
CONT

The sale and repurchase of inventory is in substance a financing arrangement. The product financing arrangement must be accounted for as a borrowing and not as a sale.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
DEF

Opération par laquelle l'entité vend des marchandises ou des produits à une autre entité et, parallèlement, consent à racheter à cette dernière, à une date et à un prix déterminés, les marchandises ou produits vendus, des marchandises ou produits de même nature ou des produits transformés dont les marchandises ou produits vendus sont des composants.

Spanish

Record saved

Copyright notice for the TERMIUM Plus® data bank

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

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: