TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COUT ACCESSOIRE [2 records]
Record 1 - internal organization data 2017-02-10
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Real Estate
- Taxation
Record 1, Main entry term, English
- hard cost
1, record 1, English, hard%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Before a decision is made to implement a forced move, PWGSC [Public Works and Government Services Canada] should have a strong business case that would include all hard costs such as cabling, fit-up, and security. 2, record 1, English, - hard%20cost
Record number: 1, Textual support number: 1 OBS
Term usually used in the plural. 3, record 1, English, - hard%20cost
Record number: 1, Textual support number: 2 OBS
Compare with "soft cost". 3, record 1, English, - hard%20cost
Record 1, Key term(s)
- hard costs
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Immobilier
- Fiscalité
Record 1, Main entry term, French
- coût essentiel
1, record 1, French, co%C3%BBt%20essentiel
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût de base 1, record 1, French, co%C3%BBt%20de%20base
correct, masculine noun
- frais essentiels 2, record 1, French, frais%20essentiels
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coûts des éléments fondamentaux (terrain, excavation, matériaux de construction, main-d’œuvre, dans le cas d’un immeuble) entrant dans la composition d’une immobilisation. 3, record 1, French, - co%C3%BBt%20essentiel
Record number: 1, Textual support number: 1 OBS
Ce genre de coût est normalement capitalisé. 4, record 1, French, - co%C3%BBt%20essentiel
Record number: 1, Textual support number: 2 OBS
Termes habituellement utilisés au pluriel. 5, record 1, French, - co%C3%BBt%20essentiel
Record number: 1, Textual support number: 3 OBS
Comparer avec «coût accessoire», «coût périphérique» ou «frais accessoires». 6, record 1, French, - co%C3%BBt%20essentiel
Record 1, Key term(s)
- coûts essentiels, coûts de base
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-07-16
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Real Estate
- Taxation
Record 2, Main entry term, English
- soft cost
1, record 2, English, soft%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Items which are deductible in computing income as they are incurred or paid, irrespective of whether or not they are on account of capital. Such items include interest expense; costs of borrowing money; landscaping costs. 2, record 2, English, - soft%20cost
Record number: 2, Textual support number: 1 OBS
Term usually used in the plural. 3, record 2, English, - soft%20cost
Record number: 2, Textual support number: 2 OBS
Compare with "hard cost". 4, record 2, English, - soft%20cost
Record 2, Key term(s)
- soft costs
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Immobilier
- Fiscalité
Record 2, Main entry term, French
- coût accessoire
1, record 2, French, co%C3%BBt%20accessoire
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coût périphérique 2, record 2, French, co%C3%BBt%20p%C3%A9riph%C3%A9rique
correct, masculine noun
- frais accessoires 3, record 2, French, frais%20accessoires
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Éléments du coût d’une immobilisation, qui s’ajoutent aux coûts de base engagés et qui comprennent les frais nécessaires à la mise en état d’utilisation du bien (frais de transport et d’installation dans le cas d’un bien meuble, et honoraires des architectes et des ingénieurs, frais d’arpentage, d’assainissement et d’aménagement du terrain dans le cas d’un immeuble). 3, record 2, French, - co%C3%BBt%20accessoire
Record number: 2, Textual support number: 1 OBS
En Belgique, la réglementation prévoit que le prix d’acquisition d’un bien comprend, outre le prix d’achat, les frais accessoires tels que des impôts non récupérables et les frais de transport. 3, record 2, French, - co%C3%BBt%20accessoire
Record number: 2, Textual support number: 2 OBS
Termes habituellement utilisés au pluriel. 4, record 2, French, - co%C3%BBt%20accessoire
Record number: 2, Textual support number: 3 OBS
Comparer avec « coût essentiel », «coût de base» ou «frais essentiels». 5, record 2, French, - co%C3%BBt%20accessoire
Record 2, Key term(s)
- coûts accessoires, coûts périphériques
Record 2, Spanish
Record 2, Textual support, Spanish
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