TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

FRAIS EXPLOITATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-07-03

English

Subject field(s)
  • Financial Accounting
  • Cost Accounting
DEF

[Expenses] incurred in carrying out a firm's day to day activities, but not directly associated with production.

OBS

Operating expenses include payroll, sales commissions, employee benefits and pension contributions, transportation and travel, amortization and depreciation, rent, repairs, and taxes, etc.

Key term(s)
  • operating expense
  • non-manufacturing expense
  • nonmanufacturing expenses
  • nonmanufacturing expense

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité analytique
DEF

Groupement de charges comprenant généralement les frais de vente et d'administration, mais excluant le coût des marchandises ou des produits vendus, ainsi que les charges financières et les impôts sur le bénéfice.

Spanish

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