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VALORACION COSTES [2 records]
Record 1 - internal organization data 2011-01-19
Record 1, English
Record 1, Subject field(s)
- Accounting
- Inventory and Material Management
Record 1, Main entry term, English
- first in, first out
1, record 1, English, first%20in%2C%20first%20out
correct
Record 1, Abbreviations, English
- FIFO 1, record 1, English, FIFO
correct
Record 1, Synonyms, English
- first-in, first-out method 2, record 1, English, first%2Din%2C%20first%2Dout%20method
correct
- FIFO method 3, record 1, English, FIFO%20method
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A cost flow method whereby the cost of items sold or consumed during a period is computed as though the items were sold or consumed in order of their acquisition. 4, record 1, English, - first%20in%2C%20first%20out
Record number: 1, Textual support number: 1 OBS
first in, first out; FIFO: terms reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - first%20in%2C%20first%20out
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion des stocks et du matériel
Record 1, Main entry term, French
- méthode du premier entré, premier sorti
1, record 1, French, m%C3%A9thode%20du%20premier%20entr%C3%A9%2C%20premier%20sorti
correct, feminine noun
Record 1, Abbreviations, French
- PEPS 2, record 1, French, PEPS
correct, masculine noun
Record 1, Synonyms, French
- premier entré, premier sorti 3, record 1, French, premier%20entr%C3%A9%2C%20premier%20sorti
correct, masculine noun
- PEPS 1, record 1, French, PEPS
correct, masculine noun
- PEPS 1, record 1, French, PEPS
- méthode de l'épuisement successif 1, record 1, French, m%C3%A9thode%20de%20l%27%C3%A9puisement%20successif
correct, feminine noun
- épuisement successif 4, record 1, French, %C3%A9puisement%20successif
correct, masculine noun
- méthode du PEPS 5, record 1, French, m%C3%A9thode%20du%20PEPS
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d'évaluation des stocks (et parfois des titres de placement) qui consiste à attribuer aux articles encore en stock (ou aux titres en main) les coûts les plus récents. 6, record 1, French, - m%C3%A9thode%20du%20premier%20entr%C3%A9%2C%20premier%20sorti
Record number: 1, Textual support number: 1 OBS
Selon cette méthode qui repose sur l'hypothèse que l'entité vend les articles stockés (ou les titres qu'elle détient) dans l'ordre où elle les a achetés, les articles (ou les titres) vendus sont évalués aux coûts les plus anciens. 6, record 1, French, - m%C3%A9thode%20du%20premier%20entr%C3%A9%2C%20premier%20sorti
Record number: 1, Textual support number: 2 OBS
méthode du premier entré, premier sorti; PEPS : termes extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 7, record 1, French, - m%C3%A9thode%20du%20premier%20entr%C3%A9%2C%20premier%20sorti
Record 1, Key term(s)
- méthode fifo
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Gestión de existencias y materiales
Record 1, Main entry term, Spanish
- FIFO
1, record 1, Spanish, FIFO
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- primeras entradas, primeras salidas 2, record 1, Spanish, primeras%20entradas%2C%20primeras%20salidas
correct, feminine noun, plural
- PEPS 2, record 1, Spanish, PEPS
feminine noun, plural
- PEPS 2, record 1, Spanish, PEPS
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Método de valoración de inventarios y de asignación de costes que supone que los productos o materiales salen de los almacenes por el orden cronológico de entrada, y por tanto el valor de balance de los inventarios está constituido por el coste de los últimos elementos adquiridos. El método FIFO, en situaciones inflacionarias, produce unos beneficios más altos que otros métodos como el LIFO. 1, record 1, Spanish, - FIFO
Record number: 1, Textual support number: 1 OBS
FIFO: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - FIFO
Record 1, Key term(s)
- primero dentro, primero fuera
Record 2 - internal organization data 2008-06-02
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
- Production Management
Record 2, Main entry term, English
- costing
1, record 2, English, costing
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Costing involves looking at and defining the costs involved in producing a product or service. 2, record 2, English, - costing
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 2, Main entry term, French
- établissement du coût de revient
1, record 2, French, %C3%A9tablissement%20du%20co%C3%BBt%20de%20revient
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- détermination du coût de revient 1, record 2, French, d%C3%A9termination%20du%20co%C3%BBt%20de%20revient
correct, feminine noun
- établissement des coûts 2, record 2, French, %C3%A9tablissement%20des%20co%C3%BBts
correct, masculine noun
- calcul des coûts 3, record 2, French, calcul%20des%20co%C3%BBts
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Travail de comptabilité dont l'objet est de déterminer le coût de revient d'un produit ou d'un service. 1, record 2, French, - %C3%A9tablissement%20du%20co%C3%BBt%20de%20revient
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad de costos
- Gestión de la producción
Record 2, Main entry term, Spanish
- valoración de costes
1, record 2, Spanish, valoraci%C3%B3n%20de%20costes
correct, feminine noun, Spain
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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