TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
VARIABLE COST [1 record]
Record 1 - internal organization data 1999-05-13
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Foreign Trade
Record 1, Main entry term, English
- variable cost
1, record 1, English, variable%20cost
correct, standardized
Record 1, Abbreviations, English
Record 1, Synonyms, English
- variable expense 2, record 1, English, variable%20expense
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A cost that varies directly with the volume of production or activity. 3, record 1, English, - variable%20cost
Record number: 1, Textual support number: 1 OBS
"Variable cost" has been standardized by the CGSB. 4, record 1, English, - variable%20cost
Record number: 1, Textual support number: 2 OBS
Compare with "fixed cost(s)" and "semi-variable cost(s)". 5, record 1, English, - variable%20cost
Record 1, Key term(s)
- variable costs
- variable expenses
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Commerce extérieur
Record 1, Main entry term, French
- coût variable
1, record 1, French, co%C3%BBt%20variable
correct, masculine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charge variable 2, record 1, French, charge%20variable
correct, feminine noun
- frais variables 2, record 1, French, frais%20variables
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Charges dont le montant varie en fonction du volume de production de l'entité ou de son niveau d'activité. 2, record 1, French, - co%C3%BBt%20variable
Record number: 1, Textual support number: 1 OBS
Lorsque les coûts variables fluctuent proportionnellement à l'activité de l'entité, on leur donne aussi le nom de «coûts proportionnels», «charges proportionnelles» et «frais proportionnels», bien qu'il n'y ait pas nécessairement exacte proportionnalité entre la variation des charges et la variation du volume des produits ou services obtenus. 2, record 1, French, - co%C3%BBt%20variable
Record number: 1, Textual support number: 2 OBS
«Coût variable» a été normalisé par l'ONGC. 3, record 1, French, - co%C3%BBt%20variable
Record 1, Key term(s)
- coûts variables
- charges variables
- coût proportionnel
- coûts proportionnels
- charge proportionnelle
- charges proportionnelles
- frais proportionnels
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Comercio exterior
Record 1, Main entry term, Spanish
- costo variable
1, record 1, Spanish, costo%20variable
correct, masculine noun, Mexico
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- coste variable 2, record 1, Spanish, coste%20variable
correct, masculine noun, Spain
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
coste variable: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - costo%20variable
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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