TERMIUM Plus®

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BEGINNING INVENTORY [1 record]

Record 1 2011-07-22

English

Subject field(s)
  • Financial Accounting
  • Inventory and Material Management
DEF

[The] Inventory on hand at the beginning of an accounting period.

French

Domaine(s)
  • Comptabilité générale
  • Gestion des stocks et du matériel
DEF

Marchandises, matières, fournitures ou produits qu'une entité a en stock au début d'une période ou d'un exercice [...]

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión de existencias y materiales
DEF

Inventario de existencias con el que comienza el período. Equivale al inventario final del período anterior. Sumando las compras y restando las ventas nos da el inventario final teórico o contable que se comparará con el real.

OBS

inventario inicial: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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