TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
VALORISATION STOCKS [2 records]
Record 1 - internal organization data 2017-01-03
Record 1, English
Record 1, Subject field(s)
- Investment
Record 1, Main entry term, English
- stock appreciation 1, record 1, English, stock%20appreciation
Record 1, Abbreviations, English
Record 1, Synonyms, English
- inventory appreciation 2, record 1, English, inventory%20appreciation
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
stock appreciation; inventory appreciation: terms extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 3, record 1, English, - stock%20appreciation
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
Record 1, Main entry term, French
- valorisation des stocks
1, record 1, French, valorisation%20des%20stocks
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- plus-value sur stocks 1, record 1, French, plus%2Dvalue%20sur%20stocks
feminine noun
- appréciation sur stocks 2, record 1, French, appr%C3%A9ciation%20sur%20stocks
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
valorisation des stocks; plus-value sur stocks; appréciation sur stocks : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 1, French, - valorisation%20des%20stocks
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Inversiones
Record 1, Main entry term, Spanish
- apreciación de las existencias
1, record 1, Spanish, apreciaci%C3%B3n%20de%20las%20existencias
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-12-04
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Inventory and Material Management
Record 2, Main entry term, English
- inventory valuation
1, record 2, English, inventory%20valuation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- inventory costing 2, record 2, English, inventory%20costing
correct
- inventory pricing 2, record 2, English, inventory%20pricing
correct
- valuation of inventory 2, record 2, English, valuation%20of%20inventory
correct
- stock valuation 3, record 2, English, stock%20valuation
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The determination of the cost or the portion of cost assignable to on-hand raw materials, goods in process, finished stock, merchandise held for resale, and supplies. 4, record 2, English, - inventory%20valuation
Record number: 2, Textual support number: 1 OBS
stock valuation: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 2, English, - inventory%20valuation
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion des stocks et du matériel
Record 2, Main entry term, French
- évaluation des stocks
1, record 2, French, %C3%A9valuation%20des%20stocks
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- valorisation des stocks 2, record 2, French, valorisation%20des%20stocks
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Calcul de la valeur des stocks d'une entreprise, une fois leur existence physique contrôlée au moyen de l'inventaire. 3, record 2, French, - %C3%A9valuation%20des%20stocks
Record number: 2, Textual support number: 1 OBS
Le terme «valorisation» signifie donner ou ajouter de la valeur à quelque chose, mais il s'utilise en comptabilité pour désigner le fait d'attacher une valeur à des quantités connues en leur appliquant un prix unitaire. 4, record 2, French, - %C3%A9valuation%20des%20stocks
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Gestión de existencias y materiales
Record 2, Main entry term, Spanish
- valoración de existencias
1, record 2, Spanish, valoraci%C3%B3n%20de%20existencias
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- evaluación de las existencias 2, record 2, Spanish, evaluaci%C3%B3n%20de%20las%20existencias
feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Conjunto de acciones para la asignación del valor más correcto a las existencias de una empresa, una vez comprobada su existencia física mediante el inventario. Se debe usar el valor más bajo entre el valor del mercado y el de coste. El valor de coste se puede calcular por el método FIFO y por el del coste medio ponderado (ambos aceptados fiscalmente en España), aunque en tiempos de inflación es más conservador utilizar el LIFO o el NIFO. 3, record 2, Spanish, - valoraci%C3%B3n%20de%20existencias
Record number: 2, Textual support number: 1 OBS
valoración de existencias: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - valoraci%C3%B3n%20de%20existencias
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