TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
direct material [2 records]
Record 1 - internal organization data 2005-07-20
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Foreign Trade
Record 1, Main entry term, English
- direct material
1, record 1, English, direct%20material
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Material as an element of "direct cost" entering into and becoming a constituent element of a product. 2, record 1, English, - direct%20material
Record number: 1, Textual support number: 1 OBS
Compare to "indirect material(s)" and "raw material(s)". 3, record 1, English, - direct%20material
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Commerce extérieur
Record 1, Main entry term, French
- matières directes
1, record 1, French, mati%C3%A8res%20directes
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Objets, matières destinés à entrer dans la composition des produits traités ou fabriqués. 2, record 1, French, - mati%C3%A8res%20directes
Record 1, Key term(s)
- matière directe
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Comercio exterior
Record 1, Main entry term, Spanish
- material directo
1, record 1, Spanish, material%20directo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
Material que entra a formar parte y constituye un elemento de un producto. 2, record 1, Spanish, - material%20directo
Record number: 1, Textual support number: 2 CONT
Un ejemplo de material directo es la madera aserrada que se utiliza en la fabricación de una litera. 3, record 1, Spanish, - material%20directo
Record number: 1, Textual support number: 1 OBS
Compárese con "material indirecto" y "materia prima". 4, record 1, Spanish, - material%20directo
Record number: 1, Textual support number: 1 PHR
Costo de material directo. 2, record 1, Spanish, - material%20directo
Record 2 - internal organization data 2005-07-20
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
- Foreign Trade
Record 2, Main entry term, English
- direct material cost
1, record 2, English, direct%20material%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- direct material 2, record 2, English, direct%20material
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The cost of material in a manufacturing process that will form an integral part of the final product. 3, record 2, English, - direct%20material%20cost
Record number: 2, Textual support number: 1 OBS
direct material cost: term used in the 1994 version of the Supply Manual produced by Public Works and Government Services Canada. 4, record 2, English, - direct%20material%20cost
Record number: 2, Textual support number: 2 OBS
Compare to "indirect material (cost)". 5, record 2, English, - direct%20material%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
- Commerce extérieur
Record 2, Main entry term, French
- coût des matières directes
1, record 2, French, co%C3%BBt%20des%20mati%C3%A8res%20directes
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coût de la matière directe 1, record 2, French, co%C3%BBt%20de%20la%20mati%C3%A8re%20directe
correct, masculine noun
- matière directe 1, record 2, French, mati%C3%A8re%20directe
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Coût d'acquisition de la matière directement incorporée aux produits fabriqués. 1, record 2, French, - co%C3%BBt%20des%20mati%C3%A8res%20directes
Record number: 2, Textual support number: 1 OBS
coût des matières directes : terme provenant de la version 1994 du Guide des approvisionnements, édition non paginée, de Travaux publics et Services gouvernementaux Canada. 2, record 2, French, - co%C3%BBt%20des%20mati%C3%A8res%20directes
Record 2, Key term(s)
- matières directes
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad de costos
- Comercio exterior
Record 2, Main entry term, Spanish
- costo de material directo
1, record 2, Spanish, costo%20de%20material%20directo
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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