TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
COSTE TOTAL [9 records]
Record 1 - internal organization data 2023-01-10
Record 1, English
Record 1, Subject field(s)
- Finance
- Economic Co-operation and Development
Record 1, Main entry term, English
- concessional capital
1, record 1, English, concessional%20capital
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Financing provided on more favourable (e.g. lenient) terms to mobilize commercial capital ... 2, record 1, English, - concessional%20capital
Record number: 1, Textual support number: 1 OBS
[Concessional capital can] include grants, debt at below-market rates, and equity with asymmetrical returns. 2, record 1, English, - concessional%20capital
Record 1, French
Record 1, Domaine(s)
- Finances
- Coopération et développement économiques
Record 1, Main entry term, French
- capital concessionnel
1, record 1, French, capital%20concessionnel
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Bien que les subventions et autres formes de capitaux concessionnels continueront d'être utilisées, des modes de financement autres que le financement classique du développement seront étudiés, lorsqu'ils peuvent être utilisés avec succès après mobilisation des partenaires de développement [...] 2, record 1, French, - capital%20concessionnel
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Finanzas
- Cooperación y desarrollo económicos
Record 1, Main entry term, Spanish
- capital concesional
1, record 1, Spanish, capital%20concesional
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
En el capital concesional un inversor público o filantrópico aporta capital a la estructura en términos más favorables que el mercado para reducir el coste de capital total, mejorando la rentabilidad-riesgo de los inversores privados. 1, record 1, Spanish, - capital%20concesional
Record 2 - internal organization data 2020-05-25
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
Record 2, Main entry term, English
- fixed cost
1, record 2, English, fixed%20cost
correct
Record 2, Abbreviations, English
- FC 2, record 2, English, FC
correct
Record 2, Synonyms, English
- fixed expense 3, record 2, English, fixed%20expense
correct
- FE 4, record 2, English, FE
correct
- FE 4, record 2, English, FE
- core operating cost 5, record 2, English, core%20operating%20cost
correct, see observation
- core cost 5, record 2, English, core%20cost
correct, see observation
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An indirect cost that remains relatively unchanged in total regardless of the volume of production or activity within a fairly wide range of volume. 6, record 2, English, - fixed%20cost
Record number: 2, Textual support number: 1 OBS
core cost; core operating cost; terms that are usually used by non-profit organizations. 7, record 2, English, - fixed%20cost
Record number: 2, Textual support number: 2 OBS
core cost; core operating cost; fixed cost; fixed expense; standing cost: terms often used in the plural. 8, record 2, English, - fixed%20cost
Record 2, Key term(s)
- fixed costs
- fixed expenses
- core costs
- core operating costs
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
Record 2, Main entry term, French
- coût fixe
1, record 2, French, co%C3%BBt%20fixe
correct, masculine noun
Record 2, Abbreviations, French
- CF 2, record 2, French, CF
correct, masculine noun
Record 2, Synonyms, French
- frais fixes 3, record 2, French, frais%20fixes
correct, masculine noun, plural
- charge fixe 4, record 2, French, charge%20fixe
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Coûts dont le montant, pour une période et une capacité données, est indépendant du niveau d'activité prévu ou réel. 4, record 2, French, - co%C3%BBt%20fixe
Record number: 2, Textual support number: 1 OBS
coût fixe; charge fixe : termes souvent utilisés au pluriel. 5, record 2, French, - co%C3%BBt%20fixe
Record 2, Key term(s)
- coûts fixes
- charges fixes
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad de costos
Record 2, Main entry term, Spanish
- coste fijo
1, record 2, Spanish, coste%20fijo
correct, masculine noun, Spain
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- costo fijo 2, record 2, Spanish, costo%20fijo
correct, masculine noun, Mexico
- gasto fijo 2, record 2, Spanish, gasto%20fijo
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Coste que dentro de amplios márgenes no varía con el nivel de producción o de ventas. Es fijo en su total, y variable en su repercusión unitaria. 3, record 2, Spanish, - coste%20fijo
Record number: 2, Textual support number: 1 OBS
coste fijo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - coste%20fijo
Record 2, Key term(s)
- costes fijos
- gastos fijos
Record 3 - internal organization data 2014-01-06
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
- Pricing Theory
- General Medicine, Hygiene and Health
Record 3, Main entry term, English
- marginal cost
1, record 3, English, marginal%20cost
correct, standardized
Record 3, Abbreviations, English
- MC 2, record 3, English, MC
correct
Record 3, Synonyms, English
- incremental cost 3, record 3, English, incremental%20cost
correct
- differential cost 4, record 3, English, differential%20cost
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The amount by which total costs are increased by the last unit of output at any given volume of production. 5, record 3, English, - marginal%20cost
Record number: 3, Textual support number: 1 OBS
For example, the additional cost required to produce an additional unit of health outcome. 6, record 3, English, - marginal%20cost
Record number: 3, Textual support number: 2 OBS
marginal cost: term standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau. 7, record 3, English, - marginal%20cost
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
- Théorie des prix
- Médecine générale, hygiène et santé
Record 3, Main entry term, French
- coût marginal
1, record 3, French, co%C3%BBt%20marginal
correct, masculine noun, standardized
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Accroissement (ou diminution) des coûts auxquels donnent lieu la production, la commercialisation, le transport, etc., d'une unité de plus (ou de moins) que la quantité sur laquelle le coût de référence a été calculé. 2, record 3, French, - co%C3%BBt%20marginal
Record number: 3, Textual support number: 1 OBS
Par exemple, coût supplémentaire nécessaire pour produire une unité additionnelle de résultat sur la santé. 3, record 3, French, - co%C3%BBt%20marginal
Record number: 3, Textual support number: 2 OBS
coût marginal : terme normalisé par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction. 4, record 3, French, - co%C3%BBt%20marginal
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad de costos
- Teoría de fijación de precios
- Medicina, Higiene y Salud
Record 3, Main entry term, Spanish
- costo marginal
1, record 3, Spanish, costo%20marginal
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- coste marginal 2, record 3, Spanish, coste%20marginal
correct, masculine noun, Spain
- costo diferencial 3, record 3, Spanish, costo%20diferencial
masculine noun, Latin America
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Incremento del coste total que resulta al obtenerse una unidad más de producto. Sirve para determinar el óptimo de producción cuando se cumple la ecuación C'=I’, donde C'=Coste marginal e I’=Ingreso marginal. 4, record 3, Spanish, - costo%20marginal
Record number: 3, Textual support number: 1 OBS
coste marginal: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 3, Spanish, - costo%20marginal
Record 4 - internal organization data 2010-04-19
Record 4, English
Record 4, Subject field(s)
- National and International Economics
- National Accounting
Record 4, Main entry term, English
- net domestic product
1, record 4, English, net%20domestic%20product
correct
Record 4, Abbreviations, English
- NPD 2, record 4, English, NPD
correct
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
Total value of the goods and services produced by the residents or citizens of a country within a given period (normally a year) after deducting that which has been consumed during production, that is to say the consolidated value. It includes consumption, investments, stock variations and the value of exports after deducting imports and depreciation. The basic criteria is nationality which differentiates it from Net National Product as it includes that which is produced by citizens outside the country and deducts that which is produced by foreigners within the country. Gross domestic product after deducting depreciation. 2, record 4, English, - net%20domestic%20product
Record number: 4, Textual support number: 1 OBS
net domestic product; NPD: terms and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 4, English, - net%20domestic%20product
Record 4, French
Record 4, Domaine(s)
- Économie nationale et internationale
- Comptabilité nationale
Record 4, Main entry term, French
- produit intérieur net
1, record 4, French, produit%20int%C3%A9rieur%20net
correct, masculine noun
Record 4, Abbreviations, French
- PIN 2, record 4, French, PIN
correct, masculine noun
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Produit intérieur brut une fois les amortissements escomptés. 2, record 4, French, - produit%20int%C3%A9rieur%20net
Record number: 4, Textual support number: 1 OBS
produit intérieur net; PIN : termes et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 4, French, - produit%20int%C3%A9rieur%20net
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Economía nacional e internacional
- Contabilidad nacional
Record 4, Main entry term, Spanish
- producto interior neto
1, record 4, Spanish, producto%20interior%20neto
correct, masculine noun
Record 4, Abbreviations, Spanish
- PIN 2, record 4, Spanish, PIN
correct
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Valor total de los bienes y servicios producidos por los residentes o nacionales de un país en un período(normalmente un año), deduciendo lo consumido en la producción, es decir, consolidado. Incluye el consumo, la inversión, la variación en existencias y el valor de las exportaciones deducidas las importaciones y las amortizaciones. Se puede medir a precios constantes, a precios de mercado o a coste de los factores. El criterio básico es el de nacionalidad, por lo que a diferencia del PIB se incluye lo producido por nacionales fuera del país y se deduce lo producido por extranjeros dentro del país. Producto interior bruto deducidas las amortizaciones. 2, record 4, Spanish, - producto%20interior%20neto
Record number: 4, Textual support number: 1 OBS
producto interior neto; PIN: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 4, Spanish, - producto%20interior%20neto
Record 5 - internal organization data 2003-11-12
Record 5, English
Record 5, Subject field(s)
- Accounting
Record 5, Main entry term, English
- total cost
1, record 5, English, total%20cost
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- aggregate cost 2, record 5, English, aggregate%20cost
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
Sum of the fixed and variable costs that a company or product has. 3, record 5, English, - total%20cost
Record number: 5, Textual support number: 1 OBS
total cost: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 5, English, - total%20cost
Record 5, French
Record 5, Domaine(s)
- Comptabilité
Record 5, Main entry term, French
- coût total
1, record 5, French, co%C3%BBt%20total
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Total des coûts fixes et des coûts variables d'une entreprise ou d'un produit. 2, record 5, French, - co%C3%BBt%20total
Record number: 5, Textual support number: 1 OBS
coût total : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 5, French, - co%C3%BBt%20total
Record 5, Key term(s)
- coût global
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Contabilidad
Record 5, Main entry term, Spanish
- coste total
1, record 5, Spanish, coste%20total
correct, masculine noun, Spain
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
- costo total 2, record 5, Spanish, costo%20total
correct, masculine noun, Latin America
Record 5, Textual support, Spanish
Record number: 5, Textual support number: 1 DEF
Suma de los costes fijos y de los costes variables que una empresa o un producto tiene. 1, record 5, Spanish, - coste%20total
Record number: 5, Textual support number: 1 OBS
coste total : término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 5, Spanish, - coste%20total
Record 6 - internal organization data 2001-08-01
Record 6, English
Record 6, Subject field(s)
- Finance
- Cost Accounting
Record 6, Main entry term, English
- weighted average cost of capital
1, record 6, English, weighted%20average%20cost%20of%20capital
correct
Record 6, Abbreviations, English
- WACC 2, record 6, English, WACC
correct
Record 6, Synonyms, English
- composite cost of capital 2, record 6, English, composite%20cost%20of%20capital
correct
Record 6, Textual support, English
Record 6, French
Record 6, Domaine(s)
- Finances
- Comptabilité analytique
Record 6, Main entry term, French
- coût moyen pondéré du capital
1, record 6, French, co%C3%BBt%20moyen%20pond%C3%A9r%C3%A9%20du%20capital
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- coût pondéré du capital 1, record 6, French, co%C3%BBt%20pond%C3%A9r%C3%A9%20du%20capital
correct, masculine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Coût moyen pondéré des différents moyens de financement (emprunts, capitaux propres, etc.) disponibles pour les projets d'investissement de l'entreprise, que l'on calcule en déterminant le coût de chaque moyen de financement et en utilisant comme pondérations les proportions respectives, exprimées en pourcentage, de chaque moyen de financement dans le financement global. 1, record 6, French, - co%C3%BBt%20moyen%20pond%C3%A9r%C3%A9%20du%20capital
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Finanzas
- Contabilidad de costos
Record 6, Main entry term, Spanish
- coste de capital ponderado medio
1, record 6, Spanish, coste%20de%20capital%20ponderado%20medio
correct, masculine noun
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
Record 6, Textual support, Spanish
Record number: 6, Textual support number: 1 DEF
Es la tasa de descuento más utilizada para juzgar la inversión de un proyecto, aunque solamente es válida si el caso estudiado tiene el mismo riesgo que el conjunto de proyectos en los que está involucrada la empresa en cuestión. 1, record 6, Spanish, - coste%20de%20capital%20ponderado%20medio
Record number: 6, Textual support number: 1 OBS
Se calcula como el coste de la deuda, multiplicado por la proporción de deuda sobre la inversión total en el proyecto, y multiplicado por el tipo impositivo más el coste de capital por la proporción de capital propio sobre el total del proyecto. 1, record 6, Spanish, - coste%20de%20capital%20ponderado%20medio
Record 6, Key term(s)
- costo de capital ponderado medio
Record 7 - internal organization data 2001-07-31
Record 7, English
Record 7, Subject field(s)
- Financial Accounting
Record 7, Main entry term, English
- average variable cost
1, record 7, English, average%20variable%20cost
correct
Record 7, Abbreviations, English
- AVC 2, record 7, English, AVC
correct
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
Cost found by dividing total variable cost by the corresponding output. AVC declines initially, reaches a minimum, and then increases again. 2, record 7, English, - average%20variable%20cost
Record 7, French
Record 7, Domaine(s)
- Comptabilité générale
Record 7, Main entry term, French
- coût variable moyen
1, record 7, French, co%C3%BBt%20variable%20moyen
correct, masculine noun
Record 7, Abbreviations, French
- CVM 1, record 7, French, CVM
correct, masculine noun
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Coût qui se calcule en divisant le coût variable global par la production correspondante [...] Le coût variable décroît d'abord, passe par un minimum, puis croît. 2, record 7, French, - co%C3%BBt%20variable%20moyen
Record 7, Spanish
Record 7, Campo(s) temático(s)
- Contabilidad general
Record 7, Main entry term, Spanish
- coste variable medio
1, record 7, Spanish, coste%20variable%20medio
correct, masculine noun
Record 7, Abbreviations, Spanish
Record 7, Synonyms, Spanish
Record 7, Textual support, Spanish
Record number: 7, Textual support number: 1 DEF
Cociente del coste variable total por el número de unidades producidas. 1, record 7, Spanish, - coste%20variable%20medio
Record 7, Key term(s)
- costo variable medio
Record 8 - internal organization data 1999-02-09
Record 8, English
Record 8, Subject field(s)
- Production (Economics)
Record 8, Main entry term, English
- average cost price 1, record 8, English, average%20cost%20price
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 DEF
Total cost divided by the number of units produced. It is the sum of the average fixed cost, which decreases as production increases, and the average variable cost which may be constant but will increase above a certain limit. The average cost diminishes as production increases, reaches a minimum and then increases. 1, record 8, English, - average%20cost%20price
Record number: 8, Textual support number: 1 OBS
average cost price: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 2, record 8, English, - average%20cost%20price
Record 8, French
Record 8, Domaine(s)
- Production (Économie)
Record 8, Main entry term, French
- prix de revient moyen
1, record 8, French, prix%20de%20revient%20moyen
masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Coût total divisé par le nombre d'unités produites. On l'obtient en additionnant le coût moyen, qui diminue avec l'augmentation de la production, au coût variable moyen, qui peut être constant, bien qu'en dépassant une certaine limite il augmentera. Le coût moyen diminue avec l'augmentation de la production, il a un minimum et après il augmente. 1, record 8, French, - prix%20de%20revient%20moyen
Record number: 8, Textual support number: 1 OBS
prix de revient moyen : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 2, record 8, French, - prix%20de%20revient%20moyen
Record 8, Spanish
Record 8, Campo(s) temático(s)
- Producción (Economía)
Record 8, Main entry term, Spanish
- precio de coste medio
1, record 8, Spanish, precio%20de%20coste%20medio
masculine noun
Record 8, Abbreviations, Spanish
Record 8, Synonyms, Spanish
Record 8, Textual support, Spanish
Record number: 8, Textual support number: 1 DEF
Coste total dividido por el número de unidades producidas. Es la suma del coste fijo medio, que va disminuyendo al aumentar la producción, y el coste variable medio, que puede ser constante, aunque al pasar de cierto límite aumentará. El coste medio disminuye al ir aumentando la producción, tiene un mínimo y luego aumenta. 1, record 8, Spanish, - precio%20de%20coste%20medio
Record number: 8, Textual support number: 1 OBS
precio de coste medio: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 8, Spanish, - precio%20de%20coste%20medio
Record 9 - internal organization data 1988-03-23
Record 9, English
Record 9, Subject field(s)
- Foreign Trade
Record 9, Main entry term, English
- American selling price
1, record 9, English, American%20selling%20price
correct
Record 9, Abbreviations, English
- ASP 2, record 9, English, ASP
correct
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
A method of calculating US import duties, under which those for certain categories of products - benzenoid chemicals, rubber footwear, canned clams, and wool-knit gloves - were computed by multiplying the tariff rate not by the price of the imported product, as is standard practice, but instead by the (usually much higher) price of the US product with which the import competed. 3, record 9, English, - American%20selling%20price
Record 9, French
Record 9, Domaine(s)
- Commerce extérieur
Record 9, Main entry term, French
- prix de vente américain
1, record 9, French, prix%20de%20vente%20am%C3%A9ricain
correct, masculine noun
Record 9, Abbreviations, French
- PVA 1, record 9, French, PVA
correct, masculine noun
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
Méthode de calcul des droits d'importation aux États-Unis selon laquelle les droits applicables à certaines catégories de produits - substances chimiques benzénoidiques, chaussures en caoutchouc, palourde en conserve et gants de laine - ont été calculés en multipliant le taux de droit non pas par le prix du produit importé, comme cela se fait habituellement, mais plutôt par le prix (habituellement bien plus élevé) du produit américain avec lequel le produit importé entre en concurrence. 2, record 9, French, - prix%20de%20vente%20am%C3%A9ricain
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Comercio exterior
Record 9, Main entry term, Spanish
- precio de venta estadounidense
1, record 9, Spanish, precio%20de%20venta%20estadounidense
correct, masculine noun, Spain
Record 9, Abbreviations, Spanish
- PVE 1, record 9, Spanish, PVE
correct, masculine noun, Spain
Record 9, Synonyms, Spanish
- precio de venta americano 2, record 9, Spanish, precio%20de%20venta%20americano
correct, masculine noun, Mexico
- precio de venta en Estados Unidos 3, record 9, Spanish, precio%20de%20venta%20en%20Estados%20Unidos
correct, masculine noun
- precio americano de venta 4, record 9, Spanish, precio%20americano%20de%20venta
correct, masculine noun
Record 9, Textual support, Spanish
Record number: 9, Textual support number: 1 DEF
Precio al que se vende un producto en Estados Unidos y que a veces se utiliza para calcular el arancel en los productos importados, en lugar del valor que figura en la factura o que se estima como coste total del fabricante. 3, record 9, Spanish, - precio%20de%20venta%20estadounidense
Record number: 9, Textual support number: 1 OBS
precio de venta en Estados Unidos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 9, Spanish, - precio%20de%20venta%20estadounidense
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:


