TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CUSTO MERCADORIAS VENDIDAS [1 record]
Record 1 - internal organization data 2011-01-25
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Cost Accounting
- Corporate Economics
Record 1, Main entry term, English
- cost of goods sold
1, record 1, English, cost%20of%20goods%20sold
correct
Record 1, Abbreviations, English
- COGS 2, record 1, English, COGS
correct
Record 1, Synonyms, English
- cost of sales 3, record 1, English, cost%20of%20sales
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[In manufacturing] the cost of production of finished goods sold. In some instances overhead, especially fixed items of overhead, is excluded; rarely, certain selling and administrative expenses are included. 4, record 1, English, - cost%20of%20goods%20sold
Record number: 1, Textual support number: 1 OBS
cost of goods sold: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - cost%20of%20goods%20sold
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité analytique
- Économie de l'entreprise
Record 1, Main entry term, French
- coût des produits vendus
1, record 1, French, co%C3%BBt%20des%20produits%20vendus
correct, masculine noun
Record 1, Abbreviations, French
- CPV 1, record 1, French, CPV
correct, masculine noun
Record 1, Synonyms, French
- coût des ventes 2, record 1, French, co%C3%BBt%20des%20ventes
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans une entreprise de fabrication, chiffre égal au stock initial de produits finis, augmenté du coût des produits fabriqués durant l'exercice et diminué du stock final de produits finis. 1, record 1, French, - co%C3%BBt%20des%20produits%20vendus
Record number: 1, Textual support number: 1 OBS
Le coût des produits vendus, déduit du chiffre d'affaires, permet de déterminer la marge brute. 1, record 1, French, - co%C3%BBt%20des%20produits%20vendus
Record number: 1, Textual support number: 2 OBS
coût des ventes : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - co%C3%BBt%20des%20produits%20vendus
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Contabilidad de costos
- Economía empresarial
Record 1, Main entry term, Spanish
- coste de las ventas
1, record 1, Spanish, coste%20de%20las%20ventas
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Coste de los bienes vendidos. Cuando se han producido por la empresa se suman los costes de materias primas y auxiliares, los gastos directos e indirectos y la amortización y, cuando son bienes comprados, se tiene en cuenta el gasto de transporte. Normalmente se calcula comprando el saldo de la cuenta de compras con la diferencia. 1, record 1, Spanish, - coste%20de%20las%20ventas
Record number: 1, Textual support number: 1 OBS
coste de las ventas: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - coste%20de%20las%20ventas
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