TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
IMPUTED COST [2 records]
Record 1 - internal organization data 2002-03-20
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- imputed cost
1, record 1, English, imputed%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The portion of the total cost of goods and services acquired in a lump-sum purchase, or produced jointly, that is allocated to an individual unit of goods or services. 2, record 1, English, - imputed%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- coût ventilé
1, record 1, French, co%C3%BBt%20ventil%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût réparti 1, record 1, French, co%C3%BBt%20r%C3%A9parti
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Partie du coût total d'un ensemble de biens ou de services acquis en bloc ou produits conjointement, attribuée à un bien ou à un service particulier, ou à une famille de biens ou de services particuliers, au moyen d'un processus de répartition ou de ventilation. 1, record 1, French, - co%C3%BBt%20ventil%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- costo pormenorizado
1, record 1, Spanish, costo%20pormenorizado
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-02-17
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- imputed cost
1, record 2, English, imputed%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- implicit cost 2, record 2, English, implicit%20cost
correct
- shadow price 2, record 2, English, shadow%20price
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A cost that is not recognized in conventional accounting records since it does not, of itself, result in cash outlays, e.g., interest computed on ownership equity. 3, record 2, English, - imputed%20cost
Record number: 2, Textual support number: 1 OBS
Compare with "out-of-pocket cost". 4, record 2, English, - imputed%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- charge supplétive
1, record 2, French, charge%20suppl%C3%A9tive
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- charge théorique 1, record 2, French, charge%20th%C3%A9orique
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Charge (par exemple les intérêts afférents aux capitaux propres et la rémunération du travail de l'exploitant) non enregistrée en comptabilité générale, mais dont il convient parfois de tenir compte en comptabilité analytique. 1, record 2, French, - charge%20suppl%C3%A9tive
Record number: 2, Textual support number: 1 OBS
On peut donner comme autres exemples de charges supplétives les intérêts qu'une entreprise paierait si elle empruntait une somme d'argent pour acquérir une immobilisation au lieu d'utiliser les fonds dont elle dispose, et le loyer qu'il faudrait payer si l'entreprise devait louer un immeuble semblable à celui qu'elle possède et utilise pour son exploitation. 1, record 2, French, - charge%20suppl%C3%A9tive
Record 2, Spanish
Record 2, Textual support, Spanish
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