TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
GASTO OPERACION [1 record]
Record 1 - internal organization data 2015-08-26
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
- Productivity and Profitability
Record 1, Main entry term, English
- operating expenses
1, record 1, English, operating%20expenses
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- operating costs 2, record 1, English, operating%20costs
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... the costs associated with a company's main operating activities and which are reported on its income statement. 3, record 1, English, - operating%20expenses
Record number: 1, Textual support number: 1 OBS
For example, a retailer's main operating activities are the buying and selling of merchandise or goods. Therefore, its operating expenses will include the cost of goods sold ... selling, general and administrative expenses ... 3, record 1, English, - operating%20expenses
Record 1, Key term(s)
- operating expense
- operating cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
- Productivité et rentabilité
Record 1, Main entry term, French
- charges d'exploitation
1, record 1, French, charges%20d%27exploitation
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charges opérationnelles 1, record 1, French, charges%20op%C3%A9rationnelles
correct, see observation, feminine noun, plural
- dépenses d'exploitation 2, record 1, French, d%C3%A9penses%20d%27exploitation
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des charges ou des coûts engagés dans le cadre des activités normales et courantes de l'entité, y compris le coût des marchandises ou des produits vendus. 1, record 1, French, - charges%20d%27exploitation
Record number: 1, Textual support number: 1 OBS
charges opérationnelles : Étant donné les conceptions divergentes existant d'un pays à l'autre au sujet du classement des éléments exceptionnels dans l'état des résultats (ou compte de résultat), pour éviter toute erreur d'interprétation, les «operating expenses» ont été désignées par l'expression «charges opérationnelles» dans la version française des normes comptables internationales. 1, record 1, French, - charges%20d%27exploitation
Record 1, Key term(s)
- charge d'exploitation
- charge opérationnelle
- dépense d'exploitation
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
- Productividad y rentabilidad
Record 1, Main entry term, Spanish
- gastos de operación
1, record 1, Spanish, gastos%20de%20operaci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- gastos de funcionamiento 2, record 1, Spanish, gastos%20de%20funcionamiento
correct, masculine noun
- gastos de explotación 3, record 1, Spanish, gastos%20de%20explotaci%C3%B3n
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Los gastos, aparte de los del financiamiento, de llevar a cabo las actividades de una empresa. Los gastos de venta, generales y administrativos no se incluyen usualmente como un gasto de operación, pero sí se incorporan como gastos separados en la contabilidad del ingreso. 4, record 1, Spanish, - gastos%20de%20operaci%C3%B3n
Record 1, Key term(s)
- gasto de operación
- gasto de funcionamiento
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