TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ALLOCATION ITEMS [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2004-01-13

English

Subject field(s)
  • Accounting
OBS

Describes the whole set of practices involving the arbitrary allocation of accounting items in a firm's profit and loss account so as to minimize the tax payments which the firm is obliged to make.

French

Domaine(s)
  • Comptabilité
Key term(s)
  • comptabilité des transferts

Spanish

Save record 1

Record 2 1992-03-17

English

Subject field(s)
  • Merchandising Techniques
  • Commercial Establishments
DEF

A shelf stock one unit wide extending to the top and back of a shelf in a display. Used to determine space allocation for packaged items in a retail store. Example : a facing for canned asparagus might be two cans high and five cans deep for a total of ten cans.

French

Domaine(s)
  • Techniques marchandes
  • Établissements commerciaux
DEF

Surface visible, face au client, utilisée sur un rayonnage pour la présentation d'un produit.

OBS

L'usage de frontal (ou frontale) pour remplacer l'anglicisme "facing" a été rendu obligatoire par l'arrêté ministériel du 30 sept. 1991 relatif à la terminologie économique et financière (France).

Spanish

Save record 2

Record 3 1979-09-06

English

Subject field(s)
  • Government Accounting
OBS

Memorandum cost allocation enables an organization to achieve full costing by including in reports such items as accommodation costs, depreciation of equipment or buildings, and common service costs financed by other votes or departments.

French

Domaine(s)
  • Comptabilité publique

Spanish

Save record 3

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