TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TRANSFER PRICE [3 records]
Record 1 - internal organization data 2007-04-23
Record 1, English
Record 1, Subject field(s)
- Corporate Economics
- Foreign Trade
- Financial Accounting
Record 1, Main entry term, English
- transfer price
1, record 1, English, transfer%20price
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Price between a corporation and its subsidiary or within a corporation (opposite of arm's length price). 2, record 1, English, - transfer%20price
Record 1, French
Record 1, Domaine(s)
- Économie de l'entreprise
- Commerce extérieur
- Comptabilité générale
Record 1, Main entry term, French
- prix de cession interne
1, record 1, French, prix%20de%20cession%20interne
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût de cession 2, record 1, French, co%C3%BBt%20de%20cession
correct, masculine noun
- prix de cession 3, record 1, French, prix%20de%20cession
correct, masculine noun
- prix de facturation interne 4, record 1, French, prix%20de%20facturation%20interne
correct, masculine noun
- prix de transfert 5, record 1, French, prix%20de%20transfert
avoid, anglicism
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur conventionnelle demandée par un secteur de l'entreprise en échange d'un produit livré ou d'un service rendu à un autre secteur de la même entreprise. 6, record 1, French, - prix%20de%20cession%20interne
Record number: 1, Textual support number: 1 CONT
Les cessions de produits ou services entre divisions d'une même entreprise, ou entre établissements d'un même groupe, peuvent être regroupées sous l'expression générique de «cessions internes». [La] détermination du prix de cession interne entre établissements peut être influencée par des considérations générales (notamment fiscales) [...] 7, record 1, French, - prix%20de%20cession%20interne
Record 1, Key term(s)
- prix de cession entre établissements
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Economía empresarial
- Comercio exterior
- Contabilidad general
Record 1, Main entry term, Spanish
- precio de cesión
1, record 1, Spanish, precio%20de%20cesi%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- precio de transferencia 2, record 1, Spanish, precio%20de%20transferencia
correct, masculine noun
- precio de transferencia interna 3, record 1, Spanish, precio%20de%20transferencia%20interna
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Precio acordado entre secciones de una misma empresa o empresas de un grupo para transferir los productos y poder calcular el resultado económico de cada sección. Se debe tomar como base el precio de mercado, pero la negociación interna es difícil. Por razones fiscales (empresa con pérdidas, multinacionales), a veces se provocan beneficios o pérdidas ficticias utilizando el precio de cesión. 4, record 1, Spanish, - precio%20de%20cesi%C3%B3n
Record number: 1, Textual support number: 1 OBS
precio de cesión: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - precio%20de%20cesi%C3%B3n
Record 2 - internal organization data 2004-04-13
Record 2, English
Record 2, Subject field(s)
- Government Accounting
- Public Sector Budgeting
- Financial and Budgetary Management
Record 2, Main entry term, English
- transfer price
1, record 2, English, transfer%20price
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The price charged to a seller to the Crown by another division, subsidiary or affiliate of the seller under the common ownership control or otherwise not dealing at arm's length with the seller to the Crown. 1, record 2, English, - transfer%20price
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
- Budget des collectivités publiques
- Gestion budgétaire et financière
Record 2, Main entry term, French
- prix de transfert
1, record 2, French, prix%20de%20transfert
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Prix demandé à un fournisseur de la Couronne par une autre division, filiale ou société affiliée du fournisseur sous contrôle collectif ou qui n'est pas en concurrence avec le fournisseur de la Couronne. 1, record 2, French, - prix%20de%20transfert
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1996-11-05
Record 3, English
Record 3, Subject field(s)
- Public Sector Budgeting
- Government Accounting
Record 3, Main entry term, English
- transfer price
1, record 3, English, transfer%20price
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An imputed rate of 20 per cent of the salary cost used to recognize and compensate the additional personnel costs (i.e, government's portion of pension, insurance and workers compensation) that result from the transfer of a non-salary allocation to a salary allocation. The transfer of a salary allocation to a non-salary allocation results in a 20 per cent premium. 2, record 3, English, - transfer%20price
Record number: 3, Textual support number: 1 CONT
Under an Operating Budget approach, person-year controls would be eliminated. ... The system calls for one budget only, and a nominal split between salaries and other operating expenditures. Funds can be transferred from one component to the other but are based on a rate called the "transfer price". A transfer price is necessary because not all components of the salary budget are in a department's appropriations (e.g., employee benefit costs) and because the use of salary funds results in direct costs to and expenditures by certain central agencies such as Public Works' costs for accommodation. 3, record 3, English, - transfer%20price
Record 3, French
Record 3, Domaine(s)
- Budget des collectivités publiques
- Comptabilité publique
Record 3, Main entry term, French
- facteur de conversion
1, record 3, French, facteur%20de%20conversion
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- prix de transfert 2, record 3, French, prix%20de%20transfert
avoid, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Facteur qui tient compte du coût des avantages sociaux dans la rémunération globale, comme la cotisation du gouvernement aux régimes de retraite et aux régimes d'assurance, et non inclus dans le budget de fonctionnement. Il est exprimé sous forme d'un pourcentage (20 %) à appliquer aux virements entre les dépenses salariales et les autres postes du budget de fonctionnement. 2, record 3, French, - facteur%20de%20conversion
Record 3, Spanish
Record 3, Textual support, Spanish
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