TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COUT REPARTI [3 records]
Record 1 - internal organization data 2006-09-27
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- applied cost
1, record 1, English, applied%20cost
correct, generic
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A cost that has been assigned or apportioned to a product or activity. 2, record 1, English, - applied%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion budgétaire et financière
Record 1, Main entry term, French
- coût affecté
1, record 1, French, co%C3%BBt%20affect%C3%A9
correct, see observation, masculine noun, specific
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût réparti 1, record 1, French, co%C3%BBt%20r%C3%A9parti
correct, see observation, masculine noun, specific
- coût imputé 1, record 1, French, co%C3%BBt%20imput%C3%A9
correct, see observation, masculine noun, specific
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût attribué en tout ou en partie à un produit, un service, une activité ou tout autre objet de coût. 1, record 1, French, - co%C3%BBt%20affect%C3%A9
Record number: 1, Textual support number: 1 OBS
Il existe une distinction nette entre un «coût affecté» (inscrit immédiatement, sans calcul intermédiaire), un «coût réparti» (inscrit à l'aide d'une clé de répartition fondée sur les surfaces occupées, la puissance installée, etc.) et un «coût imputé» (inscrit ou calculé à l'aide d'une clé d'imputation ou d'un coefficient d'imputation). 1, record 1, French, - co%C3%BBt%20affect%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- costo aplicado
1, record 1, Spanish, costo%20aplicado
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-03-20
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- imputed cost
1, record 2, English, imputed%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The portion of the total cost of goods and services acquired in a lump-sum purchase, or produced jointly, that is allocated to an individual unit of goods or services. 2, record 2, English, - imputed%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- coût ventilé
1, record 2, French, co%C3%BBt%20ventil%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coût réparti 1, record 2, French, co%C3%BBt%20r%C3%A9parti
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Partie du coût total d'un ensemble de biens ou de services acquis en bloc ou produits conjointement, attribuée à un bien ou à un service particulier, ou à une famille de biens ou de services particuliers, au moyen d'un processus de répartition ou de ventilation. 1, record 2, French, - co%C3%BBt%20ventil%C3%A9
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- costo pormenorizado
1, record 2, Spanish, costo%20pormenorizado
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1998-04-20
Record 3, English
Record 3, Subject field(s)
- Finance
- Government Accounting
Record 3, Main entry term, English
- allocated costs
1, record 3, English, allocated%20costs
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Costs which cannot be directly attributed to the production or provision of a good or service such as certain fixed costs and which must be allocated on some other basis such as a predetermined percentage or a standard cost factor applied to an appropriate measure of the activity base. 2, record 3, English, - allocated%20costs
Record number: 3, Textual support number: 1 OBS
Costs allocated in this way generally include administrative overheads, accommodation, capital and shared inventories. 2, record 3, English, - allocated%20costs
Record 3, Key term(s)
- allocated cost
Record 3, French
Record 3, Domaine(s)
- Finances
- Comptabilité publique
Record 3, Main entry term, French
- coûts répartis
1, record 3, French, co%C3%BBts%20r%C3%A9partis
correct, masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Coûts qui ne peuvent être attribués directement à la production d'un bien ou à la prestation d'un service, comme certains coûts fixes, et qui doivent être répartis à un autre titre, par exemple suivant un pourcentage prédéterminé ou un facteur de coûts uniforme appliqué à une mesure appropriée de la base d'activité. 2, record 3, French, - co%C3%BBts%20r%C3%A9partis
Record number: 3, Textual support number: 1 OBS
En général, les coûts répartis de cette façon comprennent les frais généraux administratifs et [les coûts des locaux], de même que les immobilisations et les stocks partagés. 2, record 3, French, - co%C3%BBts%20r%C3%A9partis
Record 3, Key term(s)
- coût réparti
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Finanzas
- Contabilidad pública
Record 3, Main entry term, Spanish
- costos imputados
1, record 3, Spanish, costos%20imputados
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 3, Key term(s)
- costo imputado
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