TERMIUM Plus®

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CYCLE ACHAT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-04-28

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Partie du système comptable d'une entité où est regroupé l'ensemble des activités et des opérations relatives aux acquisitions de biens et de services, ainsi que les comptes qui s'y rattachent, afin d'en faciliter l'analyse et le contrôle.

CONT

Le cycle des approvisionnements recouvre la séquence d'opérations suivante : recherche et sélection des fournisseurs, passation de l'ordre d'achat ou de la commande au fournisseur, réception des biens ou des services acquis, et règlement complet du prix d'achat. Il comprend également les opérations liées aux escomptes, rabais et retours sur achats.

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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