TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
RETAIL METHOD INVENTORY [1 record]
Record 1 - internal organization data 2002-04-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- retail method
1, record 1, English, retail%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- retail method of inventory 2, record 1, English, retail%20method%20of%20inventory
correct
- retail inventory method 3, record 1, English, retail%20inventory%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of reducing to estimated cost the book or physical inventory carried at retail value by a retail organization and, by extension, determining cost of goods sold for a period. A cost-to-retail percentage, developed from stock purchase records priced at both cost and retail and adjusted for markups, markdowns and any subsequent revisions, is applied to inventory priced at retail. 4, record 1, English, - retail%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de l'inventaire au prix de détail
1, record 1, French, m%C3%A9thode%20de%20l%27inventaire%20au%20prix%20de%20d%C3%A9tail
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Pour les magasins de vente au détail, méthode d'estimation du coût des stocks qui exige que l'on tienne des registres où figurent les achats tant au prix coûtant qu'au prix de détail. On détermine alors le coût estimatif des stocks en multipliant l'inventaire comptable évalué au prix de détail (compte tenu, s'il y a lieu, des manquants) par le ratio du coût des marchandises à leur prix de détail. 1, record 1, French, - m%C3%A9thode%20de%20l%27inventaire%20au%20prix%20de%20d%C3%A9tail
Record 1, Key term(s)
- inventaire au prix de détail
- inventaire au détail
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- método de inventario con precios al por menor
1, record 1, Spanish, m%C3%A9todo%20de%20inventario%20con%20precios%20al%20por%20menor
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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