TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DETERMINATION COUT REVIENT [4 records]
Record 1 - internal organization data 2008-12-23
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- miscosting
1, record 1, English, miscosting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- mauvais calcul du coût
1, record 1, French, mauvais%20calcul%20du%20co%C3%BBt
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- erreur dans l'établissement du coût 1, record 1, French, erreur%20dans%20l%27%C3%A9tablissement%20du%20co%C3%BBt
correct, feminine noun
- distorsion du coût de revient 1, record 1, French, distorsion%20du%20co%C3%BBt%20de%20revient
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Erreur ou biais dans la détermination comptable du coût de revient d’un produit ou d’un service. 1, record 1, French, - mauvais%20calcul%20du%20co%C3%BBt
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-06-11
Record 2, English
Record 2, Subject field(s)
- Merchandising Techniques
Record 2, Main entry term, English
- feature costing 1, record 2, English, feature%20costing
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Techniques marchandes
Record 2, Main entry term, French
- méthode des coûts stables
1, record 2, French, m%C3%A9thode%20des%20co%C3%BBts%20stables
correct, feminine noun
Record 2, Abbreviations, French
- MCS 1, record 2, French, MCS
feminine noun
Record 2, Synonyms, French
- méthode du calcul des coûts caractéristiques 1, record 2, French, m%C3%A9thode%20du%20calcul%20des%20co%C3%BBts%20caract%C3%A9ristiques
correct, feminine noun
- MCCC 1, record 2, French, MCCC
feminine noun
- MCCC 1, record 2, French, MCCC
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode de détermination du coût de revient d’un produit ou d’un service qui consiste à en déterminer les caractéristiques stables pour prendre en compte le coût des activités successives nécessaires à leur production. 1, record 2, French, - m%C3%A9thode%20des%20co%C3%BBts%20stables
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2002-04-05
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
Record 3, Main entry term, English
- standard cost system
1, record 3, English, standard%20cost%20system
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- standard costing 2, record 3, English, standard%20costing
correct
- standard cost accounting 3, record 3, English, standard%20cost%20accounting
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A form of estimated cost system in which costs of production are recorded on the basis of predetermined standards with a view to achieving control through analysis of variances between actual and standard conditions. 4, record 3, English, - standard%20cost%20system
Record 3, Key term(s)
- standard cost method of inventory
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
Record 3, Main entry term, French
- méthode des coûts standards
1, record 3, French, m%C3%A9thode%20des%20co%C3%BBts%20standards
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- méthode des coûts standard 2, record 3, French, m%C3%A9thode%20des%20co%C3%BBts%20standard
correct, feminine noun
- coût standard 3, record 3, French, co%C3%BBt%20standard
correct, masculine noun
- méthode du prix de revient standard 4, record 3, French, m%C3%A9thode%20du%20prix%20de%20revient%20standard
correct, feminine noun
- méthode du coût de revient standard 5, record 3, French, m%C3%A9thode%20du%20co%C3%BBt%20de%20revient%20standard
correct, masculine noun
- coût de revient standard 5, record 3, French, co%C3%BBt%20de%20revient%20standard
correct, masculine noun
- méthode de comptabilisation à coûts préétablis 5, record 3, French, m%C3%A9thode%20de%20comptabilisation%20%C3%A0%20co%C3%BBts%20pr%C3%A9%C3%A9tablis
correct, feminine noun
- comptabilisation à coûts préétablis 5, record 3, French, comptabilisation%20%C3%A0%20co%C3%BBts%20pr%C3%A9%C3%A9tablis
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Méthode de détermination du coût de revient d’un produit ou d’un service qui consiste à comptabiliser les éléments du coût de production à des montants qui reflètent des normes établies d’avance en vue d’exercer un meilleur contrôle au moyen de comparaisons entre les coûts réels et les coûts préétablis. 5, record 3, French, - m%C3%A9thode%20des%20co%C3%BBts%20standards
Record 3, Key term(s)
- méthode des standards
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad de costos
Record 3, Main entry term, Spanish
- contabilidad de costos estándar
1, record 3, Spanish, contabilidad%20de%20costos%20est%C3%A1ndar
feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- método por costo estándar 2, record 3, Spanish, m%C3%A9todo%20por%20costo%20est%C3%A1ndar
masculine noun
Record 3, Textual support, Spanish
Record 4 - internal organization data 1996-11-20
Record 4, English
Record 4, Subject field(s)
- Cost Accounting
Record 4, Main entry term, English
- estimated cost system
1, record 4, English, estimated%20cost%20system
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
A costing method in which the recorded costs of production are initially based on estimated costs and adjusted later for any differences between estimated and actual. 2, record 4, English, - estimated%20cost%20system
Record 4, French
Record 4, Domaine(s)
- Comptabilité analytique
Record 4, Main entry term, French
- méthode du coût de revient estimatif
1, record 4, French, m%C3%A9thode%20du%20co%C3%BBt%20de%20revient%20estimatif
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- coût de revient estimatif 1, record 4, French, co%C3%BBt%20de%20revient%20estimatif
correct, masculine noun
- méthode du coût approché 1, record 4, French, m%C3%A9thode%20du%20co%C3%BBt%20approch%C3%A9
correct, feminine noun
- coût approché 1, record 4, French, co%C3%BBt%20approch%C3%A9
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Méthode de détermination du coût de revient d’un produit ou d’un service fondée sur des estimations qui sont par la suite mises à jour périodiquement pour tenir compte des écarts entre les coûts estimatifs et les coûts réels. 1, record 4, French, - m%C3%A9thode%20du%20co%C3%BBt%20de%20revient%20estimatif
Record 4, Spanish
Record 4, Textual support, Spanish
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