TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ESCOMPTE ACHATS [4 records]
Record 1 - internal organization data 2009-05-01
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- net price method
1, record 1, English, net%20price%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- net purchase method 2, record 1, English, net%20purchase%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Accounting procedure in which purchases are recorded at the net price after cash discounts rather than at the gross amount. 3, record 1, English, - net%20price%20method
Record number: 1, Textual support number: 1 OBS
When discounts are not taken, the amount paid in excess of the recorded purchase price is charged to a discounts lost account. 3, record 1, English, - net%20price%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode du prix net facturé
1, record 1, French, m%C3%A9thode%20du%20prix%20net%20factur%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Procédure comptable qui consiste pour l'acheteur de marchandises ou de matières à enregistrer ses achats au prix facturé diminué de l'escompte de caisse applicable. 1, record 1, French, - m%C3%A9thode%20du%20prix%20net%20factur%C3%A9
Record number: 1, Textual support number: 1 OBS
Passé l’échéance du délai établi pour régler la facture en bénéficiant de l’escompte, la somme payée en excédent du prix net est portée à un compte de charge distinct «Escomptes perdus». 1, record 1, French, - m%C3%A9thode%20du%20prix%20net%20factur%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-11-27
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- gross price method
1, record 2, English, gross%20price%20method
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- gross purchase method 2, record 2, English, gross%20purchase%20method
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Accounting procedure in which the purchase of merchandise is recorded at the gross amount of the invoice, without regard for the cash discount being offered. 3, record 2, English, - gross%20price%20method
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- méthode du prix brut facturé
1, record 2, French, m%C3%A9thode%20du%20prix%20brut%20factur%C3%A9
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Procédure comptable qui consiste pour l'acheteur de marchandises ou de matières à enregistrer ses achats au prix brut facturé, sans tenir compte de l'escompte de caisse applicable. 1, record 2, French, - m%C3%A9thode%20du%20prix%20brut%20factur%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2003-01-29
Record 3, English
Record 3, Subject field(s)
- Trade
Record 3, Main entry term, English
- purchase discount
1, record 3, English, purchase%20discount
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A reduction in the price of an order that has been paid promptly. 2, record 3, English, - purchase%20discount
Record 3, French
Record 3, Domaine(s)
- Commerce
Record 3, Main entry term, French
- escompte sur achats
1, record 3, French, escompte%20sur%20achats
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- escompte obtenu 1, record 3, French, escompte%20obtenu
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Escompte de caisse ou de règlement que l’entité obtient de ses fournisseurs lorsqu’elle règle la facture d’achat avant l’expiration d’un délai déterminé. 1, record 3, French, - escompte%20sur%20achats
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Comercio
Record 3, Main entry term, Spanish
- descuento en las compras
1, record 3, Spanish, descuento%20en%20las%20compras
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1986-03-21
Record 4, English
Record 4, Subject field(s)
- Radio Broadcasting
Record 4, Main entry term, English
- volume discount
1, record 4, English, volume%20discount
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Radiodiffusion
Record 4, Main entry term, French
- escompte de volume
1, record 4, French, escompte%20de%20volume
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
escompte accordé par les médias sur le volume d’achats pré-déterminé. 1, record 4, French, - escompte%20de%20volume
Record 4, Spanish
Record 4, Textual support, Spanish
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