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INSTALMENT SALE [3 records]
Record 1 - internal organization data 2006-11-09
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Productivity and Profitability
- Sales (Marketing)
Record 1, Main entry term, English
- cost recovery method
1, record 1, English, cost%20recovery%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of accounting that recognizes revenue and expense in amounts equal to cash collected on an instalment sale, thus postponing recognition of any gross profit until all costs have been recovered. 2, record 1, English, - cost%20recovery%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Productivité et rentabilité
- Vente
Record 1, Main entry term, French
- comptabilisation après recouvrement des coûts
1, record 1, French, comptabilisation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- constatation après recouvrement des coûts 1, record 1, French, constatation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
- méthode du recouvrement des coûts 1, record 1, French, m%C3%A9thode%20du%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
- méthode de comptabilisation après recouvrement des coûts 1, record 1, French, m%C3%A9thode%20de%20comptabilisation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
- méthode de la constatation après recouvrement des coûts 1, record 1, French, m%C3%A9thode%20de%20la%20constatation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation des produits tirés de la vente de biens à tempérament, qui consiste à constater la vente et les coûts s'y rapportant dans l'exercice de la vente, et à reporter la constatation de la marge brute jusqu'à ce que le total des versements effectués par l'acheteur excède le coût des marchandises ou des produits vendus. 1, record 1, French, - comptabilisation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
Record number: 1, Textual support number: 1 OBS
Lorsque le vendeur a recouvré le coût, tout encaissement additionnel est constaté à titre de profit dans l'exercice de l'encaissement. 1, record 1, French, - comptabilisation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-02-11
Record 2, English
Record 2, Subject field(s)
- Sales (Marketing)
Record 2, Main entry term, English
- instalment sale
1, record 2, English, instalment%20sale
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- installment sale 2, record 2, English, installment%20sale
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A sale where the price is to be settled by a series of payments over a period of time, usually subject to a conditional sales agreement. 3, record 2, English, - instalment%20sale
Record 2, French
Record 2, Domaine(s)
- Vente
Record 2, Main entry term, French
- vente à tempérament
1, record 2, French, vente%20%C3%A0%20temp%C3%A9rament
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Vente, généralement assortie d'une clause de réserve de propriété, dont le prix doit être réglé au moyen d'une série de versements échelonnés sur un certain laps de temps. 1, record 2, French, - vente%20%C3%A0%20temp%C3%A9rament
Record number: 2, Textual support number: 1 OBS
Lors d'une vente à tempérament, le crédit est consenti directement par le vendeur à un client pour l'achat de marchandises. De nos jours, le crédit à la consommation a supplanté le système de vente à tempérament. Dans ce cas, le crédit n'est pas consenti par le vendeur, mais par un établissement financier. 1, record 2, French, - vente%20%C3%A0%20temp%C3%A9rament
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Ventas (Comercialización)
Record 2, Main entry term, Spanish
- venta a plazos
1, record 2, Spanish, venta%20a%20plazos
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1976-06-19
Record 3, English
Record 3, Subject field(s)
- Sales (Marketing)
Record 3, Main entry term, English
- retail instalment sale 1, record 3, English, retail%20instalment%20sale
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Vente
Record 3, Main entry term, French
- vente au détail à tempérament
1, record 3, French, vente%20au%20d%C3%A9tail%20%C3%A0%20temp%C3%A9rament
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
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