TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COST DISTRIBUTION [2 records]
Record 1 - internal organization data 2017-01-03
Record 1, English
Record 1, Subject field(s)
- Accounting
- Government Accounting
Record 1, Main entry term, English
- cost allocation
1, record 1, English, cost%20allocation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- allocation of cost 2, record 1, English, allocation%20of%20cost
correct
- allocation of costs 3, record 1, English, allocation%20of%20costs
correct
- cost apportionment 4, record 1, English, cost%20apportionment
correct
- cost distribution 3, record 1, English, cost%20distribution
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The transfer of the cost of a good or service or the total of a group of such costs from a primary account to one or more secondary accounts, the purpose being to identify the cost with the product or other cost objective to which the goods or services have contributed. 5, record 1, English, - cost%20allocation
Record number: 1, Textual support number: 1 OBS
cost allocation: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 6, record 1, English, - cost%20allocation
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Comptabilité publique
Record 1, Main entry term, French
- répartition d'un coût
1, record 1, French, r%C3%A9partition%20d%27un%20co%C3%BBt
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- répartition des coûts 2, record 1, French, r%C3%A9partition%20des%20co%C3%BBts
correct, feminine noun
- ventilation d'un coût 1, record 1, French, ventilation%20d%27un%20co%C3%BBt
correct, feminine noun
- ventilation des coûts 3, record 1, French, ventilation%20des%20co%C3%BBts
correct, feminine noun
- imputation d'un coût 1, record 1, French, imputation%20d%27un%20co%C3%BBt
correct, feminine noun
- imputation des coûts 4, record 1, French, imputation%20des%20co%C3%BBts
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Processus qui consiste à répartir un coût (coût d'un achat en bloc, charge indirecte, etc.) entre ses différents éléments ou entre des centres de coûts ou sections, selon un mode logique de ventilation. 1, record 1, French, - r%C3%A9partition%20d%27un%20co%C3%BBt
Record number: 1, Textual support number: 1 OBS
Il convient de distinguer le terme «affectation» (appellation réservée à des charges enregistrées directement et sans calcul intermédiaire) du terme «répartition» (appellation réservée au classement aboutissant à l'enregistrement, dans des comptes de sections ou de reclassement de charges, des éléments qui ne peuvent être affectés directement aux comptes de coûts ou de coûts de revient). En revanche, le terme «imputation» convient pour désigner l'enregistrement, dans des comptes de coûts ou de coûts de revient, des charges indirectes, après leur répartition dans des comptes de sections ou de reclassement de charges, c'est-à-dire des comptes dont le contenu est homogène par rapport au critère de classement choisi. 1, record 1, French, - r%C3%A9partition%20d%27un%20co%C3%BBt
Record number: 1, Textual support number: 2 OBS
répartition des coûts; imputation des coûts : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 5, record 1, French, - r%C3%A9partition%20d%27un%20co%C3%BBt
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-08-11
Record 2, English
Record 2, Subject field(s)
- Marketing
- Financial Accounting
Record 2, Main entry term, English
- distribution cost
1, record 2, English, distribution%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- cost of distributing 2, record 2, English, cost%20of%20distributing
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The cost of moving a finished product from initial storage after completion by the manufacturer, or after warehousing by a wholesaler, into the hands of a customer. 3, record 2, English, - distribution%20cost
Record 2, Key term(s)
- cost of distribution
Record 2, French
Record 2, Domaine(s)
- Commercialisation
- Comptabilité générale
Record 2, Main entry term, French
- frais de distribution
1, record 2, French, frais%20de%20distribution
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coût de distribution 2, record 2, French, co%C3%BBt%20de%20distribution
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Coût engagé par l'entreprise pour mettre ses produits à la portée des consommateurs. 1, record 2, French, - frais%20de%20distribution
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Comercialización
- Contabilidad general
Record 2, Main entry term, Spanish
- costo de distribución
1, record 2, Spanish, costo%20de%20distribuci%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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: