TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PROCHAIN ENTRE PREMIER SORTI [1 record]
Record 1 - internal organization data 1999-02-09
Record 1, English
Record 1, Subject field(s)
- Inventory and Material Management
- Cost Accounting
Record 1, Main entry term, English
- next in, first out
1, record 1, English, next%20in%2C%20first%20out
correct
Record 1, Abbreviations, English
- NIFO 1, record 1, English, NIFO
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A cost flow method whereby the cost of items sold or consumed during a period is deemed to be the cost of the next acquisition. 2, record 1, English, - next%20in%2C%20first%20out
Record number: 1, Textual support number: 1 OBS
next in, first out; NIFO: terms reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 1, English, - next%20in%2C%20first%20out
Record 1, French
Record 1, Domaine(s)
- Gestion des stocks et du matériel
- Comptabilité analytique
Record 1, Main entry term, French
- méthode du prochain entré, premier sorti
1, record 1, French, m%C3%A9thode%20du%20prochain%20entr%C3%A9%2C%20premier%20sorti
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de la valeur de remplacement 1, record 1, French, m%C3%A9thode%20de%20la%20valeur%20de%20remplacement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d'évaluation des stocks qui consiste à utiliser le critère de la valeur de remplacement et à déterminer le coût des articles vendus au cours d'un exercice en fonction de cette valeur plutôt qu'en fonction des prix réels payés ou des coûts réels engagés pour produire ces articles. 1, record 1, French, - m%C3%A9thode%20du%20prochain%20entr%C3%A9%2C%20premier%20sorti
Record 1, Key term(s)
- prochain entré, premier sorti
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión de existencias y materiales
- Contabilidad de costos
Record 1, Main entry term, Spanish
- NIFO
1, record 1, Spanish, NIFO
correct
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- próximo a entrar, primero a salir 2, record 1, Spanish, pr%C3%B3ximo%20a%20entrar%2C%20primero%20a%20salir
proposal
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Sistema de valoración de existencias que asigna a las unidades que salen el valor de reposición (próxima unidad a comprar). Aumenta el valor de coste de las mercancías y disminuye el beneficio contable, incluso más que el LIFO si hay inflación. 1, record 1, Spanish, - NIFO
Record number: 1, Textual support number: 1 OBS
NIFO: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - NIFO
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