TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
cost method [2 records]
Record 1 - internal organization data 2006-08-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- cost method for inventories
1, record 1, English, cost%20method%20for%20inventories
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- cost formula for inventories 1, record 1, English, cost%20formula%20for%20inventories
correct
- cost method 1, record 1, English, cost%20method
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de détermination du coût des stocks
1, record 1, French, m%C3%A9thode%20de%20d%C3%A9termination%20du%20co%C3%BBt%20des%20stocks
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- technique d'évaluation du coût des stocks 1, record 1, French, technique%20d%27%C3%A9valuation%20du%20co%C3%BBt%20des%20stocks
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d'évaluation des stocks fondée sur leur coût d'acquisition ou de production. 1, record 1, French, - m%C3%A9thode%20de%20d%C3%A9termination%20du%20co%C3%BBt%20des%20stocks
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-06-16
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- cost method
1, record 2, English, cost%20method
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- cost method for long-term investments 2, record 2, English, cost%20method%20for%20long%2Dterm%20investments
correct
- cost method for investments 3, record 2, English, cost%20method%20for%20investments
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Accounting for an investment in the capital stock of another company where the investment is shown at acquisition cost, and only dividends declared are treated as revenue. 4, record 2, English, - cost%20method
Record number: 2, Textual support number: 1 OBS
Generally, the method is used for long-term equity investments of less than 20% of an investee's outstanding voting stock. 5, record 2, English, - cost%20method
Record number: 2, Textual support number: 2 OBS
Compare to "equity method" and "market value method". 6, record 2, English, - cost%20method
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- comptabilisation à la valeur d'acquisition
1, record 2, French, comptabilisation%20%C3%A0%20la%20valeur%20d%27acquisition
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode de la comptabilisation à la valeur d'acquisition 1, record 2, French, m%C3%A9thode%20de%20la%20comptabilisation%20%C3%A0%20la%20valeur%20d%27acquisition
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode de comptabilisation des placements à long terme qui consiste essentiellement à comptabiliser l'investissement au coût d'acquisition et à n'en constater les produits que dans la mesure où ils sont reçus ou exigibles. 1, record 2, French, - comptabilisation%20%C3%A0%20la%20valeur%20d%27acquisition
Record 2, Spanish
Record 2, Textual support, Spanish
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