TERMIUM Plus®
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COUT COMMUN [2 records]
Record 1 - internal organization data 2009-04-23
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- joint cost
1, record 1, English, joint%20cost
correct, standardized
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The common cost of producing joint products or a major product and its by-product(s). 2, record 1, English, - joint%20cost
Record number: 1, Textual support number: 1 OBS
joint cost: term standardized by the Canadian General Standards Board. 3, record 1, English, - joint%20cost
Record 1, Key term(s)
- joint costs
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- coût commun
1, record 1, French, co%C3%BBt%20commun
correct, masculine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût engagé avant le point de séparation dans la fabrication de co-produits (ou produits liés), comportant ou non l'obtention de sous-produits, ou dans la fabrication d'un produit principal et de ses sous-produits. 2, record 1, French, - co%C3%BBt%20commun
Record number: 1, Textual support number: 1 OBS
En comptabilité, ce coût est généralement réparti afin de déterminer le coût de production de chacun des produits résultant du processus de fabrication. 2, record 1, French, - co%C3%BBt%20commun
Record number: 1, Textual support number: 2 OBS
coût commun : terme normalisé par l'Office des normes générales du Canada. 3, record 1, French, - co%C3%BBt%20commun
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- costo conjunto
1, record 1, Spanish, costo%20conjunto
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- coste conjunto 2, record 1, Spanish, coste%20conjunto
correct, masculine noun, Spain
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
En el análisis de un proyecto son los costos de proyectos que cumplen más de una finalidad en un proyecto de fines multiples. 1, record 1, Spanish, - costo%20conjunto
Record number: 1, Textual support number: 1 CONT
Un ejemplo es una presa que proporciona riego, energía y control de inundaciones. Para asignar los costos conjuntos puede utilizarse el método de costos separables-beneficios remanentes. 1, record 1, Spanish, - costo%20conjunto
Record 1, Key term(s)
- costos conjuntos
Record 2 - internal organization data 2008-12-08
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
Record 2, Main entry term, English
- common cost
1, record 2, English, common%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The cost of raw materials, facilities or services employed in two or more operations, products or services. 2, record 2, English, - common%20cost
Record number: 2, Textual support number: 1 OBS
Term usually used in the plural. 3, record 2, English, - common%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
Record 2, Main entry term, French
- coût commun
1, record 2, French, co%C3%BBt%20commun
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
coûts communs : Coûts engagés par l'entité en vue de procurer des avantages à plus d'une de ses activités. 1, record 2, French, - co%C3%BBt%20commun
Record number: 2, Textual support number: 1 OBS
Ces coûts, qui portent sur l'acquisition de matières, d'installations ou de services, concourent à la fabrication de plusieurs produits ou à la prestation de divers services. 1, record 2, French, - co%C3%BBt%20commun
Record number: 2, Textual support number: 2 OBS
Par opposition aux coûts communs relatifs à plusieurs produits ou services, il existe des coûts spécifiques afférents à un produit, à un service ou à une famille de produits ou de services. De même, on parle des coûts spécifiques d'une section par opposition aux coûts communs à plusieurs sections. 1, record 2, French, - co%C3%BBt%20commun
Record number: 2, Textual support number: 3 OBS
Terme habituellement utilisé au pluriel. 2, record 2, French, - co%C3%BBt%20commun
Record 2, Spanish
Record 2, Textual support, Spanish
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