TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COUT ACQUISITION STOCK [4 records]
Record 1 - internal organization data 2012-02-15
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Inventory and Material Management
Record 1, Main entry term, English
- replacement cost
1, record 1, English, replacement%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- replacement value 2, record 1, English, replacement%20value
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion des stocks et du matériel
Record 1, Main entry term, French
- coût de remplacement
1, record 1, French, co%C3%BBt%20de%20remplacement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur de remplacement 2, record 1, French, valeur%20de%20remplacement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans le cas d’articles de stock détenus pour la vente, coût actuel d’acquisition ou de production d’articles identiques à ceux en stock, par opposition à leur coût historique. 2, record 1, French, - co%C3%BBt%20de%20remplacement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión de existencias y materiales
Record 1, Main entry term, Spanish
- costo de reposición
1, record 1, Spanish, costo%20de%20reposici%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- valor de reposición 2, record 1, Spanish, valor%20de%20reposici%C3%B3n
masculine noun
- costo de sustitución 3, record 1, Spanish, costo%20de%20sustituci%C3%B3n
masculine noun
- valor de sustitución 3, record 1, Spanish, valor%20de%20sustituci%C3%B3n
masculine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-05-30
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- allowance for inventory losses
1, record 2, English, allowance%20for%20inventory%20losses
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- allowance to reduce inventory to market 1, record 2, English, allowance%20to%20reduce%20inventory%20to%20market
correct
- obsolescence allowance 1, record 2, English, obsolescence%20allowance
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 2, Main entry term, French
- provision pour dépréciation des stocks
1, record 2, French, provision%20pour%20d%C3%A9pr%C3%A9ciation%20des%20stocks
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Compte de contrepartie servant à constater la réduction de valeur des stocks, notamment lorsque le coût d’acquisition ou de production des marchandises ou des produits finis en stock excède leur valeur de marché(par exemple, leur valeur de réalisation nette), en application de la méthode d’évaluation des stocks à leur moindre valeur. 1, record 2, French, - provision%20pour%20d%C3%A9pr%C3%A9ciation%20des%20stocks
Record number: 2, Textual support number: 1 OBS
En Belgique, comme la valeur d’un compte d’actif ne peut être modifiée par une provision, on parle de «réduction de valeur sur stocks». 1, record 2, French, - provision%20pour%20d%C3%A9pr%C3%A9ciation%20des%20stocks
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2004-10-04
Record 3, English
Record 3, Subject field(s)
- Accounting
- Inventory and Material Management
- Foreign Trade
Record 3, Main entry term, English
- stock acquisition cost 1, record 3, English, stock%20acquisition%20cost
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Gestion des stocks et du matériel
- Commerce extérieur
Record 3, Main entry term, French
- coût d'acquisition de stock
1, record 3, French, co%C3%BBt%20d%27acquisition%20de%20stock
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1998-10-15
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- replacement cost method
1, record 4, English, replacement%20cost%20method
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- méthode d’évaluation des stocks au coût de remplacement
1, record 4, French, m%C3%A9thode%20d%26rsquo%3B%C3%A9valuation%20des%20stocks%20au%20co%C3%BBt%20de%20remplacement
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- évaluation des stocks au coût de remplacement 1, record 4, French, %C3%A9valuation%20des%20stocks%20au%20co%C3%BBt%20de%20remplacement
correct, feminine noun
- évaluation au coût de remplacement 1, record 4, French, %C3%A9valuation%20au%20co%C3%BBt%20de%20remplacement
correct, feminine noun
- méthode d’évaluation au coût de remplacement 1, record 4, French, m%C3%A9thode%20d%26rsquo%3B%C3%A9valuation%20au%20co%C3%BBt%20de%20remplacement
correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Méthode qui consiste à évaluer les stocks à leur coût de remplacement, que ce coût soit supérieur ou inférieur au coût d’acquisition ou de production des articles en stock. 1, record 4, French, - m%C3%A9thode%20d%26rsquo%3B%C3%A9valuation%20des%20stocks%20au%20co%C3%BBt%20de%20remplacement
Record 4, Spanish
Record 4, Textual support, Spanish
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