TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

Goods shipped for future sale or other purpose, title remaining with the shipper (consignor), for which the receiver (consignee), upon acceptance, is accountable.  4, record 1, English, - consignment%20sale

Record number: 1, Textual support number: 1 OBS

Consigned goods are a part of the consignor's inventory until sold. The consignee may be the eventual purchaser, may act as the agent through whom the sale is effected, or may otherwise dispose of the goods in accordance with an agreement with the consignor.  4, record 1, English, - consignment%20sale

Record number: 1, Textual support number: 2 OBS

The primary difference between a consignment and a conditional sale is that risk of loss remains in the consignor, but passes to the vendee in a conditional sale unless the parties agree otherwise.  5, record 1, English, - consignment%20sale

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Dépôt de marchandises ou de produits chez un tiers (le consignataire) pour qu'il les vende au nom du déposant (le consignateur) moyennant une rémunération convenue calculée sur le produit de la vente.  4, record 1, French, - vente%20en%20consignation

Record number: 1, Textual support number: 1 OBS

Le consignateur demeure le propriétaire des marchandises ou des produits jusqu'à ce que le consignataire les ait vendus en conformité avec les clauses du contrat.  4, record 1, French, - vente%20en%20consignation

Record 1,  Textual support,  Spanish

Record number: 1, Textual support number: 1 DEF

Venta en la que el título de propiedad permanece con el vendedor hasta que los bienes sean revendidos por el detallista.  1, record 1, Spanish, - venta%20en%20consignaci%C3%B3n

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Distribution managers are responsible for the day-to-day tasks related to shipping large quantities of goods. Companies of all types require the services of a distribution manager, from the food industry to electronics. The work of a distribution manager typically includes monitoring large amounts of inventory for quality and quantity, overseeing warehouses and teams of warehouse workers, and meeting the demands of customers. Distribution managers work closely with warehouse supervisors to ensure that goods are loaded in a manner that is timely, meets quality standards, and facilitates on-time delivery.  3, record 2, English, - distribution%20manager

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A stocker works at a store organizing, stocking, and restocking shelves with goods for sale. Typically, stores that employ dedicated stockers are larger facilities such as department, appliance, and hardware stores; supermarkets also use stockers. The primary job of a stocker is to replace and rotate items on the sales floor in compliance with store procedures. They may follow inventory or restock reports generated by previous or ongoing sales data to replace items. In instances where new products are to be offered, the stocker typically helps manage space and display areas as part of the job.  2, record 3, English, - shelf%20stocker

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Cargo inventory report. Purpose... To give you on request a printout of goods on hand at your station according to the computer file in the sequence of the warehouse storage location.  1, record 4, English, - cargo%20inventory%20report

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Relevé d'inventaire du fret. But [...] Fournir, sur demande, une liste téléimprimée des expéditions reçues à votre escale, établie d'après le fichier mécanographique; les expéditions sont énumérées dans l'ordre d'emplacement dans l'entrepôt.  1, record 4, French, - relev%C3%A9%20d%27inventaire%20du%20fret

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The perpetual inventory records(of course, he did not call them that) were to be kept in a sort of warehouse ledger which was in turn divided into three parts. The first part showed an account for the wool purchased from different individuals, the account being debited for acquisitions and credited for wool put into process by both grades and quantities(in pounds). The balance was the wool unprocessed. The second part of the warehouse ledger was a manufactory record or account, in which the wool carried to manufacturing was recorded on the debit side, while the credits showed the finished product, which was in turn transferred to what we call now a finished goods ledger. The finished goods ledger made up the third part of the warehouse ledger, and was debited for goods finished and credited for goods sold still in quantities only, the quantities, however, being pieces of cloth and not pounds as in the materials account.  2, record 5, English, - ledger

Record number: 5, Textual support number: 1 OBS

For stores management.  1, record 5, English, - ledger

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 DEF

[A] budget that outlines the schedule of product units to be manufactured.  2, record 6, English, - production%20budget

Record number: 6, Textual support number: 1 CONT

The major purpose of the production budget, which is predicated upon the sales budget, is to assure the continuous availability of finished goods in an amount sufficient to meet the demands of the sales department and at the same time to maintain the inventory at its proper level.  3, record 6, English, - production%20budget

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Budget ayant pour objet d'assurer la production correspondant aux prévisions de ventes établies dans le budget des ventes (compte tenu des stocks à maintenir) et dont l'élaboration comprend trois étapes : établissement du programme de production, détermination des coûts de production variables, et détermination des coûts de structure.  3, record 6, French, - budget%20de%20production

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The term "self storage" is short for "self-service storage", and is also known as "mini storage" or "mini warehouse". Self storage facilities lease space to individuals, usually storing household goods, or to small businesses, usually storing excess inventory or archived records. The rented spaces, known as "units", are secured by the tenant's own lock and key.  2, record 7, English, - self%2Dstorage

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Service de garde-meubles offrant aux clients qui y recourent un accès direct aux espaces d'entreposage.  1, record 7, French, - stockage%20en%20libre%2Dservice

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 OBS

Endorsed Shared System. This system is endorsed by the CIO, Treasury Board of Canada. The Transaction-based Automated Purchasing System(TAPS) is a microcomputer, Local Area Network based purchasing system. The system facilitates functional and administrative approval being obtained, and goods received being verified against invoices prior to payment authorization. TAPS, initially developed by Advanced Systems Integrations(ASI), Nepean, Ontario, for the National Transportation Agency, interfaces with Public Works and Government Services’ systems, as well as, several departmental specific financial, assets management and inventory control systems.  2, record 8, English, - Transaction%2DBased%20Automated%20Purchasing%20System

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 OBS

Système partagé approuvé- Ce système est approuvé par le Dirigeant principal de l'information du Conseil du Trésor du Canada. Le système intégré de traitement des achats (SITA) est un système d'achats sur micro-ordinateur relié à un réseau local. Le système facilite l'obtention des approbations fonctionnelles et administratives, et les marchandises reçues peuvent être vérifiées par rapport aux factures avant que le paiement soit autorisé. Le SITA, qui a été mis au point à l'origine par la firme Advanced Systems Integrations (ASI) de Nepean (Ontario) pour l'Office national des transports, interface avec les systèmes de Travaux publics et Services gouvernementaux Canada, ainsi qu'avec les systèmes financiers, de gestion des biens et des contrôles des stocks de plusieurs ministères.  2, record 8, French, - Syst%C3%A8me%20int%C3%A9gr%C3%A9%20de%20traitement%20des%20achats

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

The inventory and warehousing cycle controls the purchase and storage of goods.  3, record 9, English, - inventory%20and%20warehousing%20cycle

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

Partie du système comptable d'une entité regroupant l'ensemble des activités et des opérations relatives aux stocks, ainsi que les comptes qui s'y rattachent, afin d'en faciliter l'analyse et le contrôle.  1, record 9, French, - cycle%20des%20stocks

Record number: 9, Textual support number: 1 OBS

Cet ensemble recouvre la séquence des opérations d'écoulement matériel des articles en stock, laquelle comprend la réception et l'entreposage des matières, leur sortie du magasin, leur transformation en produits finis et l'entreposage de ces derniers avant leur livraison aux clients.  1, record 9, French, - cycle%20des%20stocks

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 OBS

stocktaking : The action of checking or taking an inventory of goods or supplies on hand.  2, record 10, English, - inventory%20clearance

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 OBS

Lorsqu'un magasin écoule une partie de son stock après inventaire.  1, record 10, French, - solde%20d%27inventaire

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 OBS

Dominant competitive mode : custom design, general purpose, high margins;(...) standardized design, volume manufacturing, finished goods inventory, distribution, backup suppliers(...)  1, record 11, English, - standardized%20design

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

Mode concurrentiel dominant: conception du produit à la demande, polyvalence, marges élevées; (...) conception standardisée, production de masse, stocks de produits finis, système de distribution, choix des fournisseurs; (...)  2, record 11, French, - conception%20standardis%C3%A9e

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A method of estimating ending inventory amounts. Cost of goods sold is measured as some fraction of sales; the inventory equation is then used to value ending inventory.  4, record 12, English, - gross%20profit%20method

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 DEF

Méthode d'estimation du chiffre du stock final fondée sur la constance des marges bénéficiaires brutes.  1, record 12, French, - m%C3%A9thode%20de%20la%20marge%20b%C3%A9n%C3%A9ficiaire%20brute

Record number: 12, Textual support number: 1 OBS

Pour trouver le chiffre cherché, on retranche du coût total des marchandises ou des produits destinés à la vente (le stock initial augmenté des achats ou des coûts de production de la période ou de l'exercice) le coût des marchandises ou des produits vendus (le chiffre d'affaires multiplié par le complément du pourcentage de marge brute).  1, record 12, French, - m%C3%A9thode%20de%20la%20marge%20b%C3%A9n%C3%A9ficiaire%20brute

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

Any method of allocating costs between inventory and cost of goods sold, or of determining the cost to be attributed to specific items within a group of similar assets, such as marketable securities. Such methods do not necessarily correspond to actual physical flow.  3, record 13, English, - cost%20flow%20methods

Record number: 13, Textual support number: 1 OBS

cost flow methods; inventory cost allocation methods; inventory cost flow methods: terms usually used in the plural.  4, record 13, English, - cost%20flow%20methods

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 DEF

Méthodes de répartition du coût des marchandises ou des produits destinés à la vente entre, d'une part, le coût des marchandises ou des produits vendus et, d'autre part, le coût des stocks de clôture.  1, record 13, French, - m%C3%A9thodes%20fond%C3%A9es%20sur%20le%20flux%20des%20co%C3%BBts

Record number: 13, Textual support number: 1 OBS

Ces méthodes reposent sur diverses hypothèses portant sur le flux des coûts, hypothèses qui ne correspondent pas nécessairement à l'écoulement matériel des marchandises ou des produits en cause. Certaines de ces méthodes conviennent aussi pour déterminer le coût de biens faisant partie d'un groupe homogène, par exemple des titres négociables identiques achetés à des dates différentes et à des prix différents.  1, record 13, French, - m%C3%A9thodes%20fond%C3%A9es%20sur%20le%20flux%20des%20co%C3%BBts

Record number: 13, Textual support number: 2 OBS

méthodes fondées sur le flux des coûts; méthodes d'évaluation des stocks fondées sur le flux des coûts : termes habituellement utilisés au pluriel.  2, record 13, French, - m%C3%A9thodes%20fond%C3%A9es%20sur%20le%20flux%20des%20co%C3%BBts

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 OBS

Materiel and Shared Services Integration Directorate(MSSID) provides leadership, management services and functional direction to Health Canada's procurement community in support of program activities. These services include acquisition of goods and contracting for services, fleet management, assets management and inventory control, long term capital planning, and materiel policy development.  1, record 14, English, - Material%20and%20Shared%20Services%20Integration%20Directorate

Record 14,  Textual support,  French

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 DEF

Goods shipped for future sale or other purpose, title remaining with the shipper(consignor), for which the receiver(consignee), upon his acceptance, is accountable. Consigned goods are a part of the consignor's inventory until sold.  2, record 15, English, - consignment

Record number: 15, Textual support number: 1 OBS

Standardized by the CGSB.  3, record 15, English, - consignment

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 DEF

Marchandises expédiées pour vente ultérieure ou autres fins, dont l'expéditeur (consignateur) conserve le titre de propriété et pour lesquelles le destinataire est responsable moyennant son acceptation. Les marchandises envoyées font partie du stock du consignateur tant qu'elles ne sont pas vendues.  1, record 15, French, - exp%C3%A9dition

Record number: 15, Textual support number: 1 OBS

Normalisé par l'ONGC.  3, record 15, French, - exp%C3%A9dition

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 DEF

Mercancías enviadas para su venta futura o con otro propósito, conservando el que las envía (consignador) el título de propiedad, siendo el que las recibe (consignatario) responsable de las mercancías al aceptarlas.  3, record 15, Spanish, - consignaci%C3%B3n

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

Under the Export Distribution Centre(EDC) Program, proposed to begin on January 1, 2001, authorized export orientated businesses will be able to use a certificate to acquire or import most inventory and parts, or import a customer's goods for processing, without the payment of the GST/HST [goods and services tax/harmonized sales tax].  1, record 16, English, - Export%20Distribution%20Centre%20Program

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

Le Programme de centre de distribution des exportations (CDE), qui doit entrer en vigueur le 1er janvier 2001, permettra aux entreprises exportatrices admissibles de se servir d'un certificat pour acquérir ou importer la plupart des stocks ou pièces, ou importer les produits des clients aux fins de traitement, sans payer la TPS/TVH [taxe sur les produits et services/taxe de vente harmonisée].  1, record 16, French, - Programme%20de%20centre%20de%20distribution%20des%20exportations

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 DEF

A single site that sells a mall’s worth of products but with the best specialized retailers’ efficiency, discounts and streamlined buying.  2, record 17, English, - virtual%20megastore

Record number: 17, Textual support number: 1 CONT

Online megastores have dispensed with inventory altogether. Instead, they pass the order along electronically to manufacturers or distributors who then ship the goods from their own warehouses direct to the buyer.  2, record 17, English, - virtual%20megastore

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 OBS

hypermarché : magasin à libre service, proposant un grand assortiment d'articles, sur une surface supérieure à 2 500 m2.  2, record 17, French, - hypermarch%C3%A9%20virtuel

Record number: 17, Textual support number: 2 OBS

Voir aussi «cybergalerie marchande».  1, record 17, French, - hypermarch%C3%A9%20virtuel

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 DEF

The process of planning, implementing and controlling the efficient, cost-effective flow and storage of raw materials, in-process inventory, finished goods, and related information from point of origin to point of consumption for the purpose of conforming to customers’ requirements. An important aspect of trade logistics is the transport logistics component.  1, record 18, English, - trade%20logistics

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 CONT

La logistique commerciale organise les approvisionnements des centres de distribution et assure l'exécution complète des commandes, de la livraison jusqu'au recouvrement des créances.  3, record 18, French, - logistique%20commerciale

Record number: 18, Textual support number: 2 CONT

La Banque mondiale soutiendra les programmes axés sur l'amélioration de la logistique commerciale et de la compétitivité.  4, record 18, French, - logistique%20commerciale

Record 18,  Textual support,  Spanish

Record 19,  Textual support,  English

Record number: 19, Textual support number: 1 CONT

Novamul(R) has been widely accepted by the baking industry for extending the shelf life of traditional baked goods. It is a unique enzyme that preserves the crumb freshness and extends the shelf life of fresh bread without compromising the quality. The ability to now hold inventory for a longer period of time has resulted in fewer stale returns and reduced production and distribution costs. Today Novamul-patented for baked goods by Novozymes-has attained an undisputed status as the premier fresh-keeping enzyme.  1, record 19, English, - Novamul

Record 19,  Textual support,  French

Record number: 19, Textual support number: 1 CONT

L'entreprise danoise Novo Nordisk a soumis deux requêtes en juillet 1996 pour deux amylases (enzymes) distinctes. La première porte le nom de Novamyl; elle permet de prolonger la conservation du pain. La seconde, commercialisée sous le nom de Termamyl, contribue à augmenter la conversion d'amidon en sirop de glucose (sirop de sucre).  2, record 19, French, - Novamyl

Record 19,  Textual support,  Spanish

Record 20,  Textual support,  English

Record number: 20, Textual support number: 1 CONT

... in the periodic inventory system, the Inventory Over and Short account does not exist because there are no accounting records available against which to compare the physical count. Consequently, overages and shortages are buried in cost of goods sold(for inventories held for resale) or operating expense(for consumable inventories).  3, record 20, English, - inventory%20over%20and%20short%20account

Record 20,  Textual support,  French

Record number: 20, Textual support number: 1 DEF

Compte où est inscrit le nombre d'articles en trop ou en moins dans un relevé d'inventaire, afin de rendre les dossiers d'inventaire conformes au relevé effectif des stocks.  1, record 20, French, - compte%20de%20conciliation%20d%27inventaire

Record 20,  Textual support,  Spanish

Record 21,  Textual support,  English

Record number: 21, Textual support number: 1 OBS

AMMIS, v. 3. 0. Endorsed as a Shared System for use in federal departments by the [chief information officer] of TBS [Treasury Board Secretariat], the Automated Materiel Management Information System(also known as AMMIS or WinAMMIS) is a Crown owned, Windows based, fully integrated software tool for the complete materiel management lifecycle. The system is designed to automate centralized or decentralized processes. It allows departmental Responsibility Centre staff to electronically initiate procurement orders, commit funds, make payments, receive goods and services, and control assets and inventory.  2, record 21, English, - Automated%20Materiel%20Management%20Information%20System

Record 21,  Textual support,  French

Record number: 21, Textual support number: 1 OBS

AMMIS est un système partagé dont l'emploi dans les ministères fédéraux est approuvé par le dirigeant principal de l'information (DPI) du Secrétariat du Conseil du Trésor. AMMIS, aussi connu sous le nom de SAIGM ou WinAMMIS, est un système intégré exécuté dans Windows, appartenant à l'État, qui sert à gérer le cycle de vie complet de la gestion du matériel. Le système est conçu pour automatiser les processus de gestion du matériel centralisés ou décentralisés. Il permet aux employés des centres de responsabilité des ministères de lancer électroniquement des commandes d'achat, d'engager des fonds, d'effectuer des paiements, de prendre livraison de biens et de services et de contrôler les biens et les stocks.  3, record 21, French, - Syst%C3%A8me%20automatis%C3%A9%20d%27information%20sur%20la%20gestion%20du%20mat%C3%A9riel

Record 21,  Textual support,  Spanish

Record number: 21, Textual support number: 1 OBS

Sistema de gestión descentralizada de bienes y materiales.  2, record 21, Spanish, - Sistema%20Automatizado%20de%20Informaci%C3%B3n%20de%20Gesti%C3%B3n%20del%20Material

Record 22,  Textual support,  English

Record number: 22, Textual support number: 1 CONT

Consignor's inventory purchase-money security interest. The security interest of a consignor in goods that are the subject of a consignment is a purchase-money security interest in inventory.  3, record 22, English, - purchase%2Dmoney%20security%20interest%20in%20inventory

Record number: 22, Textual support number: 2 CONT

The security interest of a consignor in goods that are the subject of a consignment is a purchase money security interest in inventory.  2, record 22, English, - purchase%2Dmoney%20security%20interest%20in%20inventory

Record 22,  Textual support,  French

Record 22,  Textual support,  Spanish

Record 23,  Textual support,  English

Record number: 23, Textual support number: 1 OBS

Total(or physical) distribution refers to the physical movement of the flows of the goods which a firm endeavours to ship(finished products, parts), transfer(semi-finished products, goods in process) and receive(raw materials, supplies, etc.). It involves the transfer of goods between different modes of transport, possibly across borders, with a systems approach to all activities and functions in the distribution chain in order to reduce and, where possible, eliminate interruptions in the continuous movement of goods and transport equipment from origin to destination. Physical distribution costs include : transport, packing, handling, storing(warehousing), inventory, order processing, material, personnel, etc.  1, record 23, English, - total%20distribution

Record 23,  Textual support,  French

Record number: 23, Textual support number: 1 OBS

On entend par distribution totale (ou distribution physique) le mouvement physique des courants de marchandises qu'une entreprise se charge d'expédier (produits finis, pièces détachées), de transférer (produits semi-finis, produits en cours de transformation) et de recevoir (matières premières, fournitures, etc.). Elle comporte un transfert de marchandises entre différents modes de transport - éventuellement au-delà des frontières nationales - selon une approche systémique de toutes les opérations et fonctions de la chaîne de distribution, en vue de réduire et, si possible, de supprimer les solutions de continuité dans le mouvement des marchandises et du matériel de transport entre le point de départ et le lieu de destination. Les coûts de distribution physique comprennent : le transport, l'emballage, la manutention, le stockage (entreposage), la gestion des stocks, le traitement des commandes, le matériel, le personnel, etc.  1, record 23, French, - distribution%20totale

Record 23,  Textual support,  Spanish

Record 24,  Textual support,  English

Record number: 24, Textual support number: 1 DEF

The amount of goods going into process during a period divided by the average raw material inventory.  2, record 24, English, - raw%20material%20turnover

Record 24,  Textual support,  French

Record number: 24, Textual support number: 1 DEF

Montant des matières premières contenues dans les ventes de l'année [divisé par] stock de matières premières.  1, record 24, French, - ratio%20de%20rotation%20des%20mati%C3%A8res%20premi%C3%A8res

Record 24,  Textual support,  Spanish

Record 25,  Textual support,  English

Record number: 25, Textual support number: 1 DEF

A method of accounting for inventory where stock on hand is determined only by taking a physical inventory.  5, record 25, English, - periodic%20inventory

Record number: 25, Textual support number: 1 CONT

An actual physical count of goods on hand is taken at the end of each period for which financial statements are to be prepared. The goods are counted, weighed or measured, then extended at unit costs to derive the inventory valuation. When a periodic inventory system is used, end-of-the period entries are required for(a) transferring opening inventory to expense and(b) recording the ending inventory.  6, record 25, English, - periodic%20inventory

Record 25,  Textual support,  French

Record number: 25, Textual support number: 1 DEF

Méthode de tenue de la comptabilité des stocks qui consiste à déterminer périodiquement (le plus souvent à la fin de chaque exercice) la quantité et la valeur des articles stockés en procédant à un dénombrement de ces derniers.  2, record 25, French, - m%C3%A9thode%20de%20l%27inventaire%20p%C3%A9riodique

Record number: 25, Textual support number: 1 OBS

Selon cette méthode, on obtient le coût d'achat des sorties (ou coût des marchandises vendues) en ajoutant au stock initial les achats de l'exercice et en retranchant de ce total le stock final. Contrairement à la méthode de l'inventaire permanent, cette méthode ne permet pas de connaître à tout moment la quantité et la valeur des articles en stock.  2, record 25, French, - m%C3%A9thode%20de%20l%27inventaire%20p%C3%A9riodique

Record number: 25, Textual support number: 1 CONT

Le plus souvent, l'estimation de la valeur des stocks a lieu une fois par an en comptabilité générale; c'est la méthode de l'inventaire intermittent.  4, record 25, French, - m%C3%A9thode%20de%20l%27inventaire%20p%C3%A9riodique

Record 25,  Textual support,  Spanish

Record 26,  Textual support,  English

Record number: 26, Textual support number: 1 DEF

The value of goods before modifications to the inventory have been made.  2, record 26, English, - apparent%20supply

Record 26,  Textual support,  French

Record number: 26, Textual support number: 1 DEF

Valeur des biens avant les changements apportés à l'inventaire.  1, record 26, French, - valeur%20des%20stocks%20%C3%A0%20l%27origine

Record 26,  Textual support,  Spanish

Record 27,  Textual support,  English

Record number: 27, Textual support number: 1 DEF

A method of reducing to estimated cost the book or physical inventory carried at retail value by a retail organization and, by extension, determining cost of goods sold for a period. A cost-to-retail percentage, developed from stock purchase records priced at both cost and retail and adjusted for markups, markdowns and any subsequent revisions, is applied to inventory priced at retail.  4, record 27, English, - retail%20method

Record 27,  Textual support,  French

Record number: 27, Textual support number: 1 DEF

Pour les magasins de vente au détail, méthode d'estimation du coût des stocks qui exige que l'on tienne des registres où figurent les achats tant au prix coûtant qu'au prix de détail. On détermine alors le coût estimatif des stocks en multipliant l'inventaire comptable évalué au prix de détail (compte tenu, s'il y a lieu, des manquants) par le ratio du coût des marchandises à leur prix de détail.  1, record 27, French, - m%C3%A9thode%20de%20l%27inventaire%20au%20prix%20de%20d%C3%A9tail

Record 27,  Textual support,  Spanish

Record 28,  Textual support,  English

Record number: 28, Textual support number: 1 CONT

If the inventory had been held for resale, the debit entry would be to FRA "15210-inventories held for resale" with the credit entry to FRA "51325-Cost of goods sold".  2, record 28, English, - debit%20entry

Record 28,  Textual support,  French

Record number: 28, Textual support number: 1 CONT

Dans le cas présent, puisque les charges dépassent les revenus, une écriture de débit est effectuée.  2, record 28, French, - %C3%A9criture%20de%20d%C3%A9bit

Record 28,  Textual support,  Spanish

Record 29,  Textual support,  English

Record number: 29, Textual support number: 1 CONT

When the goods are received at the warehouse or clothing store, the warehouse personnel will review the goods, access CAS and, using the change delivery function, will post goods issue. The goods issue will create a goods receipt in CAS, which will record the returned items in the Returns bucket in inventory.  1, record 29, English, - post%20goods%20issue

Record 29,  Textual support,  French

Record number: 29, Textual support number: 1 CONT

Quand des marchandises sont reçues au magasin ou au centre d'habillement, le personnel de l'entrepôt revoie les articles, accède aux SAE et avec la fonction modifier livraison, comptabilise la sortie de marchandises. La sortie de marchandises induit la création d'une entrée de marchandise dans les SAE, ce qui enregistre les postes retournés dans la corbeille des retours de l'inventaire.  1, record 29, French, - comptabiliser%20une%20sortie%20de%20marchandise

Record 29,  Textual support,  Spanish

Record 30,  Textual support,  English

Record number: 30, Textual support number: 1 CONT

Standard items are goods, which require goods receipt and invoice verification. The item category determines whether the following are necessary or allowed with regard to an item : material number, additional account assignment, inventory management in the SAP R/3 System, goods receipt, invoice receipt.  1, record 30, English, - item%20category

Record 30,  Textual support,  French

Record number: 30, Textual support number: 1 CONT

Le type de poste détermine si les éléments suivants sont nécessaires ou permis en ce qui a trait à un poste le numéro d'article, l'imputation supplémentaire, la gestion des stocks dans le système R/3 SAP, l'entrée de marchandises, l'entrée facture.  1, record 30, French, - type%20de%20poste

Record 30,  Textual support,  Spanish

Record 31,  Textual support,  English

Record number: 31, Textual support number: 1 DEF

Stock check which is automatically carried out after every goods movement and which should prevent the book inventory balance or physical stock from reaching zero.  1, record 31, English, - availability%20check

Record 31,  Textual support,  French

Record number: 31, Textual support number: 1 DEF

Contrôle du stock que le système effectue automatiquement après chaque mouvement de stock et qui doit empêcher le solde théorique du stock physique d'atteindre zéro.  1, record 31, French, - contr%C3%B4le%20de%20disponibilit%C3%A9

Record 31,  Textual support,  Spanish

Record 32,  Textual support,  English

Record number: 32, Textual support number: 1 CONT

Receiving accepts the goods, the warehouse returns them to stock, inventory management updates the records...  1, record 32, English, - receiving

Record 32,  Textual support,  French

Record number: 32, Textual support number: 1 DEF

En gestion des stocks, service chargé de prendre livraison des articles destinés à l'entreposage et d'en vérifier la qualité.  1, record 32, French, - r%C3%A9ception

Record 32,  Textual support,  Spanish

Record 33,  Textual support,  English

Record number: 33, Textual support number: 1 DEF

The curve followed by a country's balance of payments after its currency has been devalued. Initially, the balance of payments will worsen because of the flow of goods already in inventory and transit and contracts signed before the devaluation occurred. But as importers and exporters adjust to the price impact of the devaluation, the country's balance of payments will turn around and begin to improve. There is nothing automatic about this; there may be other factors that militate against the J-curve to some extent, in addition to the time it takes for firms to adjust.  1, record 33, English, - J%20curve

Record 33,  Textual support,  French

Record 33,  Textual support,  Spanish

Record 34,  Textual support,  English

Record number: 34, Textual support number: 1 OBS

A type of production control model which answers two questions relating to inventory management :"How much?" and "when?" An inventory quantity tells the manager when goods should be reordered and what quantity should be purchased.  1, record 34, English, - inventory%20model

Record 34,  Textual support,  French

Record 34,  Textual support,  Spanish

Record 35,  Textual support,  English

Record number: 35, Textual support number: 1 DEF

A letter of representation obtained by an auditor from a client, covering the method of taking inventory, the basis of valuation and the ownership of goods included in the inventory.  2, record 35, English, - inventory%20certificate

Record 35,  Textual support,  French

Record number: 35, Textual support number: 1 DEF

Au Canada, lettre que la direction du client remettait au vérificateur et dans laquelle elle décrivait notamment les méthodes utilisées pour dresser l'inventaire physique des stocks, leur base d'évaluation et l'appartenance des marchandises, matières, fournitures et produits stockés.  1, record 35, French, - d%C3%A9claration%20d%27inventaire

Record 35,  Textual support,  Spanish

Record 36,  Textual support,  English

Record number: 36, Textual support number: 1 CONT

Receiving accepts the goods, the warehouse returns them to stock, inventory management updates records to reflect their return, promotions determines what price the goods were actually sold, sales accounting adjusts the commissions, general accounting updates the financial records, and so on. Yet no single department or individual is in charge of handling returns.  1, record 36, English, - return%20to%20stock

Record 36,  Textual support,  French

Record number: 36, Textual support number: 1 CONT

La réception reçoit les biens, le magasin les reclasse en rayonnage, le responsable des stocks met à jour ses inventaires, la promotion détermine le prix réel auquel les biens ont été vendus, la comptabilité des ventes recalcule les commissions, la comptabilité générale corrige les écritures, etc. Ainsi, il n'y a ni service ni individu qui soit responsable du traitement des retours.  1, record 36, French, - reclasser%20en%20rayonnage

Record 36,  Textual support,  Spanish

Record 37,  Textual support,  English

Record number: 37, Textual support number: 1 CONT

Receiving accepts the goods, the warehouse returns them to stock, inventory management updates records to reflect their return, promotions determines what price the goods were actually sold, sales accounting adjusts the commissions, general accounting updates the financial records, and so on. Yet no single department or individual is in charge of handling returns.  1, record 37, English, - sales%20accounting

Record 37,  Textual support,  French

Record number: 37, Textual support number: 1 CONT

La réception reçoit les biens, le magasin les reclasse en rayonnage, le responsable des stocks met à jour ses inventaires, la promotion détermine le prix réel auquel les biens ont été vendus, la comptabilité des ventes recalcule les commissions, la comptabilité générale corrige les écritures, etc. Ainsi, il n'y a ni service ni individu qui soit responsable du traitement des retours.  1, record 37, French, - comptabilit%C3%A9%20des%20ventes

Record 37,  Textual support,  Spanish

Record 38,  Textual support,  English

Record number: 38, Textual support number: 1 CONT

Receiving accepts the goods, the warehouse returns them to stock, inventory management updates records to reflect their return, promotions determines what price the goods were actually sold, sales accounting adjusts the commissions, general accounting updates the financial records, and so on. Yet no single department or individual is in charge of handling returns.  1, record 38, English, - update%20financial%20records

Record 38,  Textual support,  French

Record 38,  Textual support,  Spanish

Record 39,  Textual support,  English

Record number: 39, Textual support number: 1 DEF

A facility close to the customer where finished goods inventory is carried.  1, record 39, English, - distribution%20centre

Record number: 39, Textual support number: 1 OBS

Standardized by CGSB.  2, record 39, English, - distribution%20centre

Record 39,  Textual support,  French

Record number: 39, Textual support number: 1 DEF

Installation située à proximité du client qui offre le stock de produits finis.  1, record 39, French, - centre%20de%20distribution

Record number: 39, Textual support number: 1 OBS

Normalisé par l'ONGC.  2, record 39, French, - centre%20de%20distribution

Record 39,  Textual support,  Spanish

Record 40,  Textual support,  English

Record number: 40, Textual support number: 1 CONT

Federal Sales Tax Inventory Rebate.... On implementation of the [Goods and Services Tax], many firms will be holding inventories of new goods for resale on which federal sales tax previously will have been paid. In order to avoid double taxation of these goods, rebates of the existing federal sales tax will be provided in respect of these items to firms holding them on a tax-paid basis on implementation.  1, record 40, English, - inventory%20rebate

Record 40,  Textual support,  French

Record number: 40, Textual support number: 1 OBS

Terme utilisé dans le projet de loi relatif à la taxe sur les produits et services.  1, record 40, French, - remboursement%20sur%20les%20stocks

Record 40,  Textual support,  Spanish

Record 41,  Textual support,  English

Record number: 41, Textual support number: 1 DEF

Decrease in the inventory balance that occur when cost of goods sold for a period exceeds purchases and additions to inventory.  1, record 41, English, - inventory%20dip

Record 41,  Textual support,  French

Record 41,  Textual support,  Spanish

Record 42,  Textual support,  English

Record number: 42, Textual support number: 1 OBS

The value of the inventory on January 1 is added, and that of the year-end inventory is deducted. The result, which differs from Manufacturing Cost by $5, 000, is the Manufacturing Cost of Goods Sold.  1, record 42, English, - Manufacturing%20Cost%20of%20Goods%20Sold

Record 42,  Textual support,  French

Record 42,  Textual support,  Spanish

Record 43,  Textual support,  English

Record number: 43, Textual support number: 1 OBS

goods brought on charge in the inventory  1, record 43, English, - bring%20on%20charge

Record 43,  Textual support,  French

Record number: 43, Textual support number: 1 OBS

marchandises prises en compte à l'inventaire  1, record 43, French, - prendre%20en%20compte

Record 43,  Textual support,  Spanish