TERMIUM Plus®

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

GROSS PROFIT TEST [1 record]

Record 1 2007-01-15

English

Subject field(s)
  • Financial Accounting
DEF

A test of the validity of the closing inventory figures by comparing the gross profit ratio for the period with those of prior periods taking into consideration known changes in selling prices and costs of sale.

French

Domaine(s)
  • Comptabilité générale
DEF

Test effectué pour vérifier la validité du chiffre des stocks en se fondant sur la constance de la marge brute.

Spanish

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