TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PRIX CESSIONS INTERNES ENTREPRISE [2 records]
Record 1 - internal organization data 2007-04-23
Record 1, English
Record 1, Subject field(s)
- Corporate Economics
- Foreign Trade
- Financial Accounting
Record 1, Main entry term, English
- transfer price
1, record 1, English, transfer%20price
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Price between a corporation and its subsidiary or within a corporation (opposite of arm's length price). 2, record 1, English, - transfer%20price
Record 1, French
Record 1, Domaine(s)
- Économie de l'entreprise
- Commerce extérieur
- Comptabilité générale
Record 1, Main entry term, French
- prix de cession interne
1, record 1, French, prix%20de%20cession%20interne
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût de cession 2, record 1, French, co%C3%BBt%20de%20cession
correct, masculine noun
- prix de cession 3, record 1, French, prix%20de%20cession
correct, masculine noun
- prix de facturation interne 4, record 1, French, prix%20de%20facturation%20interne
correct, masculine noun
- prix de transfert 5, record 1, French, prix%20de%20transfert
avoid, anglicism
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur conventionnelle demandée par un secteur de l’entreprise en échange d’un produit livré ou d’un service rendu à un autre secteur de la même entreprise. 6, record 1, French, - prix%20de%20cession%20interne
Record number: 1, Textual support number: 1 CONT
Les cessions de produits ou services entre divisions d’une même entreprise, ou entre établissements d’un même groupe, peuvent être regroupées sous l'expression générique de «cessions internes». [La] détermination du prix de cession interne entre établissements peut être influencée par des considérations générales(notamment fiscales) [...] 7, record 1, French, - prix%20de%20cession%20interne
Record 1, Key term(s)
- prix de cession entre établissements
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Economía empresarial
- Comercio exterior
- Contabilidad general
Record 1, Main entry term, Spanish
- precio de cesión
1, record 1, Spanish, precio%20de%20cesi%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- precio de transferencia 2, record 1, Spanish, precio%20de%20transferencia
correct, masculine noun
- precio de transferencia interna 3, record 1, Spanish, precio%20de%20transferencia%20interna
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Precio acordado entre secciones de una misma empresa o empresas de un grupo para transferir los productos y poder calcular el resultado económico de cada sección. Se debe tomar como base el precio de mercado, pero la negociación interna es difícil. Por razones fiscales (empresa con pérdidas, multinacionales), a veces se provocan beneficios o pérdidas ficticias utilizando el precio de cesión. 4, record 1, Spanish, - precio%20de%20cesi%C3%B3n
Record number: 1, Textual support number: 1 OBS
precio de cesión: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - precio%20de%20cesi%C3%B3n
Record 2 - internal organization data 1980-08-19
Record 2, English
Record 2, Subject field(s)
- Management Operations (General)
Record 2, Main entry term, English
- intra company-transfer pricing
1, record 2, English, intra%20company%2Dtransfer%20pricing
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Common methods include changes in the product mix, delivery, suppliers, marketing strategy, and pricing (both market pricing and intracompany-transfer pricing). 1, record 2, English, - intra%20company%2Dtransfer%20pricing
Record 2, French
Record 2, Domaine(s)
- Opérations de la gestion (Généralités)
Record 2, Main entry term, French
- prix de cessions internes à l'entreprise 1, record 2, French, prix%20de%20cessions%20internes%20%C3%A0%20l%27entreprise
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les plus communs comprennent les modifications du mix, des livraisons, des fournisseurs, de la stratégie marketing, et des prix(à la fois le prix de vente final et les prix de cessions internes à l'entreprise). 1, record 2, French, - prix%20de%20cessions%20internes%20%C3%A0%20l%27entreprise
Record 2, Spanish
Record 2, Textual support, Spanish
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