TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
INVENTARIO CONTABLE [1 record]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- book inventory
1, record 1, English, book%20inventory
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Stock inventory as reflected in accounting records. 2, record 1, English, - book%20inventory
Record number: 1, Textual support number: 1 OBS
The longer the length of time that has passed since the last inventory, the greater the probability of a difference with the physical inventory. Valuations should be based on the lower between the cost and the market value. 2, record 1, English, - book%20inventory
Record number: 1, Textual support number: 2 OBS
book inventory: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 1, English, - book%20inventory
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- stock comptable
1, record 1, French, stock%20comptable
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Marchandises, matières, fournitures, produits semi-ouvrés, produits finis, produits ou travaux en cours et emballages commerciaux qui sont la propriété de l'entité et que celle-ci est censée avoir en sa possession selon les informations fournies dans les comptes ou fichiers. 1, record 1, French, - stock%20comptable
Record number: 1, Textual support number: 1 OBS
Le rapprochement du chiffre du stock comptable (en quantité ou en valeur) avec les résultats du dénombrement des articles stockés peut faire apparaître des écarts d'inventaire et conduire à une écriture d'ajustement dont l'objet est de rétablir la concordance qui s'impose. 1, record 1, French, - stock%20comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- inventario contable
1, record 1, Spanish, inventario%20contable
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Inventario de existencias según aparece reflejado en los libros. Cuanto más tiempo haya transcurrido desde el último inventario físico más probable es que haya diferencias con el real. Debe estar valorado al precio inferior de mercado o de coste. Éste se puede calcular por los métodos FIFO, LIFO, NIFO o coste medio ponderado. 1, record 1, Spanish, - inventario%20contable
Record number: 1, Textual support number: 1 OBS
inventario contable: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - inventario%20contable
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