TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
INVENTORY VALUATION [3 records]
Record 1 - internal organization data 2008-12-04
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Inventory and Material Management
Record 1, Main entry term, English
- inventory valuation method
1, record 1, English, inventory%20valuation%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- inventory valuation 2, record 1, English, inventory%20valuation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The method used in a company's balance sheet, under current assets, to determine the value of inventories. 2, record 1, English, - inventory%20valuation%20method
Record number: 1, Textual support number: 1 OBS
The most widely used method is FIRST IN, FIRST OUT (fifo), which assumes that the items acquired earliest for the inventory are the first used or sold, so that the value of inventory represents the cost of the most recently acquired inventory. 2, record 1, English, - inventory%20valuation%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion des stocks et du matériel
Record 1, Main entry term, French
- méthode d'évaluation des stocks
1, record 1, French, m%C3%A9thode%20d%27%C3%A9valuation%20des%20stocks
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthodes d'évaluation des stocks. Méthodes qui peuvent être utilisées pour déterminer la valeur à laquelle les stocks figureront dans le bilan d'une entreprise ou d'un organisme. 1, record 1, French, - m%C3%A9thode%20d%27%C3%A9valuation%20des%20stocks
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión de existencias y materiales
Record 1, Main entry term, Spanish
- relación de inventarios
1, record 1, Spanish, relaci%C3%B3n%20de%20inventarios
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-12-04
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Inventory and Material Management
Record 2, Main entry term, English
- inventory valuation
1, record 2, English, inventory%20valuation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- inventory costing 2, record 2, English, inventory%20costing
correct
- inventory pricing 2, record 2, English, inventory%20pricing
correct
- valuation of inventory 2, record 2, English, valuation%20of%20inventory
correct
- stock valuation 3, record 2, English, stock%20valuation
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The determination of the cost or the portion of cost assignable to on-hand raw materials, goods in process, finished stock, merchandise held for resale, and supplies. 4, record 2, English, - inventory%20valuation
Record number: 2, Textual support number: 1 OBS
stock valuation: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 2, English, - inventory%20valuation
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion des stocks et du matériel
Record 2, Main entry term, French
- évaluation des stocks
1, record 2, French, %C3%A9valuation%20des%20stocks
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- valorisation des stocks 2, record 2, French, valorisation%20des%20stocks
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Calcul de la valeur des stocks d'une entreprise, une fois leur existence physique contrôlée au moyen de l'inventaire. 3, record 2, French, - %C3%A9valuation%20des%20stocks
Record number: 2, Textual support number: 1 OBS
Le terme «valorisation» signifie donner ou ajouter de la valeur à quelque chose, mais il s'utilise en comptabilité pour désigner le fait d'attacher une valeur à des quantités connues en leur appliquant un prix unitaire. 4, record 2, French, - %C3%A9valuation%20des%20stocks
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Gestión de existencias y materiales
Record 2, Main entry term, Spanish
- valoración de existencias
1, record 2, Spanish, valoraci%C3%B3n%20de%20existencias
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- evaluación de las existencias 2, record 2, Spanish, evaluaci%C3%B3n%20de%20las%20existencias
feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Conjunto de acciones para la asignación del valor más correcto a las existencias de una empresa, una vez comprobada su existencia física mediante el inventario. Se debe usar el valor más bajo entre el valor del mercado y el de coste. El valor de coste se puede calcular por el método FIFO y por el del coste medio ponderado (ambos aceptados fiscalmente en España), aunque en tiempos de inflación es más conservador utilizar el LIFO o el NIFO. 3, record 2, Spanish, - valoraci%C3%B3n%20de%20existencias
Record number: 2, Textual support number: 1 OBS
valoración de existencias: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - valoraci%C3%B3n%20de%20existencias
Record 3 - internal organization data 2008-09-26
Record 3, English
Record 3, Subject field(s)
- Titles of Documents and Works
- Inventory and Material Management
Record 3, Main entry term, English
- Inventory Valuation
1, record 3, English, Inventory%20Valuation
correct, Canada
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Canada Revenue Agency's interpretation bulletin IT-473. 1, record 3, English, - Inventory%20Valuation
Record 3, French
Record 3, Domaine(s)
- Titres de documents et d'œuvres
- Gestion des stocks et du matériel
Record 3, Main entry term, French
- Évaluation des biens figurant à un inventaire
1, record 3, French, %C3%89valuation%20des%20biens%20figurant%20%C3%A0%20un%20inventaire
correct, feminine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Bulletin d'interprétation IT-473 de l'Agence du revenu du Canada. 1, record 3, French, - %C3%89valuation%20des%20biens%20figurant%20%C3%A0%20un%20inventaire
Record 3, Spanish
Record 3, Textual support, Spanish
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