TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

COSTE ORIGINAL [1 record]

Record 1 2010-07-12

English

Subject field(s)
  • Accounting
  • Financial and Budgetary Management
DEF

The total expenditure made by the owner to acquire title to an asset, expressed in terms of the number of units of currency in which the transaction(s) took place.

Key term(s)
  • historic cost

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière
DEF

Somme d'argent (ou l'équivalent) qu'une entité a affectée à un bien pour en faire l'acquisition et qui correspond au coût d'achat, soit le prix convenu lors de l'opération d'échange plus les frais accessoires, ou au coût de production.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Gestión presupuestaria y financiera
DEF

Conjunto de costes que se tienen en el momento inicial de adquisición de un bien.

OBS

coste original; coste histórico : términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: