TERMIUM Plus®

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FACTORY LEDGER [1 record]

Record 1 2006-11-08

English

Subject field(s)
  • Cost Accounting
  • Production Management
DEF

A subsidiary ledger in which manufacturing costs are recorded; a work-in-process ledger.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion de la production
DEF

Grand livre auxiliaire où l'on retrouve les comptes particuliers à la comptabilité analytique.

OBS

comptes analytiques; comptes de coûts de revient : termes habituellement utilisés au pluriel.

Key term(s)
  • compte de coûts de revient
  • compte analytique

Spanish

Save record 1

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