TERMIUM Plus®
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TAUX HORAIRE STANDARD [3 records]
Record 1 - internal organization data 2017-02-13
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Cost Accounting
Record 1, Main entry term, English
- direct labour efficiency variance
1, record 1, English, direct%20labour%20efficiency%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- direct labour quantity variance 2, record 1, English, direct%20labour%20quantity%20variance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[The] difference between standard direct labor hours allowed for the good units produced and actual direct labor hours worked, multiplied by the standard direct labor rate. 3, record 1, English, - direct%20labour%20efficiency%20variance
Record 1, Key term(s)
- direct labor efficiency variance
- direct labor quantity variance
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité analytique
Record 1, Main entry term, French
- écart sur temps de main-d'œuvre directe
1, record 1, French, %C3%A9cart%20sur%20temps%20de%20main%2Dd%27%26oelig%3Buvre%20directe
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart sur quantité de main-d'œuvre directe 1, record 1, French, %C3%A9cart%20sur%20quantit%C3%A9%20de%20main%2Dd%27%26oelig%3Buvre%20directe
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Différence entre le nombre réel d’heures de travail et le nombre standard prévu au budget de main-d’œuvre directe, multipliée par le taux horaire standard de main-d’œuvre directe. 1, record 1, French, - %C3%A9cart%20sur%20temps%20de%20main%2Dd%27%26oelig%3Buvre%20directe
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2014-11-24
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
- Phraseology
Record 2, Main entry term, English
- actual direct labour rate
1, record 2, English, actual%20direct%20labour%20rate
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- actual labour rate 1, record 2, English, actual%20labour%20rate
correct
- actual rate of pay 1, record 2, English, actual%20rate%20of%20pay
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
- Phraséologie
Record 2, Main entry term, French
- taux horaire réel de main-d'œuvre directe
1, record 2, French, taux%20horaire%20r%C3%A9el%20de%20main%2Dd%27%26oelig%3Buvre%20directe
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coût horaire réel de main-d'œuvre directe 1, record 2, French, co%C3%BBt%20horaire%20r%C3%A9el%20de%20main%2Dd%27%26oelig%3Buvre%20directe
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Salaire horaire versé pour la rémunération de la main-d’œuvre directe consommée qui, dans la méthode du coût standard, est comparé au «taux horaire standard de main-d’œuvre directe» aux fins de la détermination et de l'analyse de l'«écart sur taux de main-d’œuvre directe». 1, record 2, French, - taux%20horaire%20r%C3%A9el%20de%20main%2Dd%27%26oelig%3Buvre%20directe
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-02-12
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
- Market Prices
Record 3, Main entry term, English
- direct labour rate variance
1, record 3, English, direct%20labour%20rate%20variance
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- labour rate variance 1, record 3, English, labour%20rate%20variance
correct
- rate variance 2, record 3, English, rate%20variance
correct
- direct labour rate of pay variance 1, record 3, English, direct%20labour%20rate%20of%20pay%20variance
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
[The] price variance for labour. 3, record 3, English, - direct%20labour%20rate%20variance
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
- Prix (Commercialisation)
Record 3, Main entry term, French
- écart sur taux de main-d'œuvre directe
1, record 3, French, %C3%A9cart%20sur%20taux%20de%20main%2Dd%27%26oelig%3Buvre%20directe
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- écart sur coût horaire de main-d'œuvre directe 1, record 3, French, %C3%A9cart%20sur%20co%C3%BBt%20horaire%20de%20main%2Dd%27%26oelig%3Buvre%20directe
correct, masculine noun
- écart sur salaire horaire 1, record 3, French, %C3%A9cart%20sur%20salaire%20horaire
correct, masculine noun
- écart sur taux horaire 1, record 3, French, %C3%A9cart%20sur%20taux%20horaire
correct, masculine noun
- écart sur taux 1, record 3, French, %C3%A9cart%20sur%20taux
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Différence entre le taux horaire réel de main-d’œuvre directe et le taux horaire standard prévu au budget de main-d’œuvre directe, multipliée par le nombre réel d’heures de travail. 1, record 3, French, - %C3%A9cart%20sur%20taux%20de%20main%2Dd%27%26oelig%3Buvre%20directe
Record 3, Spanish
Record 3, Textual support, Spanish
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