TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
MATERIAL AVERIADO ANORMAL [1 record]
Record 1 - internal organization data 2024-06-30
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- abnormal spoilage
1, record 1, English, abnormal%20spoilage
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... spoilage is classified into two types – normal spoilage and abnormal spoilage. ... Abnormal spoilage ... is spoilage that is beyond the normal point, wherein the level is unexpectedly high. It may be due to defective machinery, sub-standard quality of materials, and even incompetent operators. 2, record 1, English, - abnormal%20spoilage
Record number: 1, Textual support number: 1 OBS
Abnormal spoilage is considered unusual and should not be capitalized into inventory. Abnormal spoilage should be expensed in the period incurred. 3, record 1, English, - abnormal%20spoilage
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- rejets anormaux
1, record 1, French, rejets%20anormaux
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- pertes anormales 2, record 1, French, pertes%20anormales
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Rejets de production jugés inacceptables, parce qu'ils sont évitables et excèdent le niveau de rejets défini comme normal. 2, record 1, French, - rejets%20anormaux
Record number: 1, Textual support number: 1 OBS
Comme les rejets anormaux sont généralement attribuables à des opérations de production inefficaces, leur coût, s'il s'agit de rebuts, ou leur coût de remise en fabrication, s'il s'agit d'articles défectueux, est habituellement passé immédiatement en charges au lieu d'être incorporé au coût des produits fabriqués. 2, record 1, French, - rejets%20anormaux
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Gestión de la producción
Record 1, Main entry term, Spanish
- material averiado anormal
1, record 1, Spanish, material%20averiado%20anormal
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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