TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

inventories of goods for resale : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 1, English, - inventories%20of%20goods%20for%20resale

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

stocks de produits pour revente; stocks de biens destinés à la revente : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 1, French, - stocks%20de%20produits%20pour%20revente

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

goods for resale inventories : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.  2, record 2, English, - goods%20for%20resale%20inventories

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

stocks de biens pour la revente; stocks de biens destinés à la revente : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques.  2, record 2, French, - stocks%20de%20biens%20pour%20la%20revente

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, 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 3, English, - inventory%20over%20and%20short%20account

Record 3,  Textual support,  French

Record number: 3, 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 3, French, - compte%20de%20conciliation%20d%27inventaire

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - debit%20entry

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

Dans le cas présent, puisque les charges dépassent les revenus, une écriture de débit est effectuée.  2, record 4, French, - %C3%A9criture%20de%20d%C3%A9bit

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - inventory%20rebate

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Terme utilisé dans le projet de loi relatif à la taxe sur les produits et services.  1, record 5, French, - remboursement%20sur%20les%20stocks

Record 5,  Textual support,  Spanish