TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DETERMINATION PRIX CESSION [1 record]
Record 1 - internal organization data 2007-04-23
Record 1, English
Record 1, Subject field(s)
- Corporate Economics
- Foreign Trade
- Financial Accounting
Record 1, Main entry term, English
- transfer price
1, record 1, English, transfer%20price
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Price between a corporation and its subsidiary or within a corporation (opposite of arm's length price). 2, record 1, English, - transfer%20price
Record 1, French
Record 1, Domaine(s)
- Économie de l'entreprise
- Commerce extérieur
- Comptabilité générale
Record 1, Main entry term, French
- prix de cession interne
1, record 1, French, prix%20de%20cession%20interne
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût de cession 2, record 1, French, co%C3%BBt%20de%20cession
correct, masculine noun
- prix de cession 3, record 1, French, prix%20de%20cession
correct, masculine noun
- prix de facturation interne 4, record 1, French, prix%20de%20facturation%20interne
correct, masculine noun
- prix de transfert 5, record 1, French, prix%20de%20transfert
avoid, anglicism
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur conventionnelle demandée par un secteur de l’entreprise en échange d’un produit livré ou d’un service rendu à un autre secteur de la même entreprise. 6, record 1, French, - prix%20de%20cession%20interne
Record number: 1, Textual support number: 1 CONT
Les cessions de produits ou services entre divisions d’une même entreprise, ou entre établissements d’un même groupe, peuvent être regroupées sous l'expression générique de «cessions internes». [La] détermination du prix de cession interne entre établissements peut être influencée par des considérations générales(notamment fiscales) [...] 7, record 1, French, - prix%20de%20cession%20interne
Record 1, Key term(s)
- prix de cession entre établissements
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Economía empresarial
- Comercio exterior
- Contabilidad general
Record 1, Main entry term, Spanish
- precio de cesión
1, record 1, Spanish, precio%20de%20cesi%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- precio de transferencia 2, record 1, Spanish, precio%20de%20transferencia
correct, masculine noun
- precio de transferencia interna 3, record 1, Spanish, precio%20de%20transferencia%20interna
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Precio acordado entre secciones de una misma empresa o empresas de un grupo para transferir los productos y poder calcular el resultado económico de cada sección. Se debe tomar como base el precio de mercado, pero la negociación interna es difícil. Por razones fiscales (empresa con pérdidas, multinacionales), a veces se provocan beneficios o pérdidas ficticias utilizando el precio de cesión. 4, record 1, Spanish, - precio%20de%20cesi%C3%B3n
Record number: 1, Textual support number: 1 OBS
precio de cesión: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - precio%20de%20cesi%C3%B3n
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
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: