TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTABILISATION APRES RECOUVREMENT COUTS [1 record]
Record 1 - internal organization data 2006-11-09
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Productivity and Profitability
- Sales (Marketing)
Record 1, Main entry term, English
- cost recovery method
1, record 1, English, cost%20recovery%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of accounting that recognizes revenue and expense in amounts equal to cash collected on an instalment sale, thus postponing recognition of any gross profit until all costs have been recovered. 2, record 1, English, - cost%20recovery%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Productivité et rentabilité
- Vente
Record 1, Main entry term, French
- comptabilisation après recouvrement des coûts
1, record 1, French, comptabilisation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- constatation après recouvrement des coûts 1, record 1, French, constatation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
- méthode du recouvrement des coûts 1, record 1, French, m%C3%A9thode%20du%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
- méthode de comptabilisation après recouvrement des coûts 1, record 1, French, m%C3%A9thode%20de%20comptabilisation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
- méthode de la constatation après recouvrement des coûts 1, record 1, French, m%C3%A9thode%20de%20la%20constatation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation des produits tirés de la vente de biens à tempérament, qui consiste à constater la vente et les coûts s’y rapportant dans l’exercice de la vente, et à reporter la constatation de la marge brute jusqu’à ce que le total des versements effectués par l’acheteur excède le coût des marchandises ou des produits vendus. 1, record 1, French, - comptabilisation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
Record number: 1, Textual support number: 1 OBS
Lorsque le vendeur a recouvré le coût, tout encaissement additionnel est constaté à titre de profit dans l’exercice de l’encaissement. 1, record 1, French, - comptabilisation%20apr%C3%A8s%20recouvrement%20des%20co%C3%BBts
Record 1, Spanish
Record 1, Textual support, Spanish
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