TERMIUM Plus®
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PRIX COUTANT [2 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Saving and Consumption
- Market Prices
- Foreign Trade
Record 1, Main entry term, English
- cost price
1, record 1, English, cost%20price
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The amount corresponding to the purchase price of goods or services plus expenses such as brokerage, handling, transportation and customs and insurance fees. 2, record 1, English, - cost%20price
Record number: 1, Textual support number: 1 OBS
cost price: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 1, English, - cost%20price
Record 1, French
Record 1, Domaine(s)
- Épargne et consommation
- Prix (Commercialisation)
- Commerce extérieur
Record 1, Main entry term, French
- coût d'acquisition
1, record 1, French, co%C3%BBt%20d%27acquisition
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût d'achat 2, record 1, French, co%C3%BBt%20d%27achat
correct, masculine noun
- prix coûtant 2, record 1, French, prix%20co%C3%BBtant
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant correspondant au prix d'achat d'un bien ou d'un service, après déduction d'éventuels rabais, remises, escomptes et ristournes et après majoration des taxes et d'un certain nombre de frais, notamment les frais de courtage, de manutention, de transport, de douane et d'assurance. 2, record 1, French, - co%C3%BBt%20d%27acquisition
Record number: 1, Textual support number: 1 OBS
prix coûtant = familier. 2, record 1, French, - co%C3%BBt%20d%27acquisition
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Ahorro y consumo
- Precios (Comercialización)
- Comercio exterior
Record 1, Main entry term, Spanish
- precio de costo
1, record 1, Spanish, precio%20de%20costo
correct, masculine noun, Mexico
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- precio de coste 2, record 1, Spanish, precio%20de%20coste
correct, masculine noun, Spain
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Suma del precio de adquisición más los gastos necesarios que exigen los bienes o servicios comprados para que éstos cumplan su función (autoconsumo o venta). 1, record 1, Spanish, - precio%20de%20costo
Record number: 1, Textual support number: 1 OBS
precio de coste: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - precio%20de%20costo
Record 2 - internal organization data 2011-06-13
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Government Accounting
Record 2, Main entry term, English
- at cost
1, record 2, English, at%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Except for assets denominated in foreign currencies, all asset balances and transactions must be recorded in the accounts and disclosed in the financial statements at cost. 2, record 2, English, - at%20cost
Record number: 2, Textual support number: 1 PHR
disclose, record at cost. 3, record 2, English, - at%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 2, Main entry term, French
- au coût
1, record 2, French, au%20co%C3%BBt
correct
Record 2, Abbreviations, French
Record 2, Synonyms, French
- au coût historique 2, record 2, French, au%20co%C3%BBt%20historique
correct
- au coût d'origine 2, record 2, French, au%20co%C3%BBt%20d%27origine
correct
- au prix coûtant 3, record 2, French, au%20prix%20co%C3%BBtant
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Expression utilisée pour signifier que la valeur à laquelle l'élément d'actif a été porté dans les états financiers correspond à son coût historique. 2, record 2, French, - au%20co%C3%BBt
Record 2, Spanish
Record 2, Textual support, 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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