TERMIUM Plus®

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WEIGHTED AVERAGE COST METHOD [1 record]

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Record 1 1997-02-11

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Méthode qui consiste à attribuer à une unité (article en stock ou titre de placement) une valeur fondée sur le coût moyen des unités de même nature que possédait l'entité au cours d'une période donnée, compte tenu de l'importance des quantités acquises à différentes dates.

Spanish

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