TERMIUM Plus®
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ECARTS COUTS MATIERES [2 records]
Record 1 - internal organization data 2010-02-12
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- price-recovery variance
1, record 1, English, price%2Drecovery%20variance
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
- écart net sur prix
1, record 1, French, %C3%A9cart%20net%20sur%20prix
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Différence entre l'écart sur prix de vente et la somme des écarts sur coût des intrants(soit l'écart sur coût des matières premières, l'écart sur taux de main-d’œuvre directe et l'écart sur dépense ou sur budget des coûts indirects). 1, record 1, French, - %C3%A9cart%20net%20sur%20prix
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-11-18
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
- Productivity and Profitability
Record 2, Main entry term, English
- material variances
1, record 2, English, material%20variances
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- raw material variances 2, record 2, English, raw%20material%20variances
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Price and quantity variances for direct materials in standard cost systems. Sometimes used to mean variances that are significant. 3, record 2, English, - material%20variances
Record 2, Key term(s)
- material variance
- raw material variance
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
- Productivité et rentabilité
Record 2, Main entry term, French
- écarts sur matières
1, record 2, French, %C3%A9carts%20sur%20mati%C3%A8res
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- écarts sur coûts des matières 1, record 2, French, %C3%A9carts%20sur%20co%C3%BBts%20des%20mati%C3%A8res
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Écarts sur prix des matières achetées et sur quantité des matières consommées dans un système de coûts de revient standard. 1, record 2, French, - %C3%A9carts%20sur%20mati%C3%A8res
Record 2, Key term(s)
- écart sur matières
- écart sur coûts des matières
Record 2, Spanish
Record 2, Textual support, Spanish
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