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FRAIS GENERAUX [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- administrative expenses
1, record 1, English, administrative%20expenses
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- administrative costs 2, record 1, English, administrative%20costs
correct, plural
- administration costs 3, record 1, English, administration%20costs
correct, plural
- administration expenses 4, record 1, English, administration%20expenses
correct, plural
- general and administrative expenses 5, record 1, English, general%20and%20administrative%20expenses
correct, plural
- G&A 4, record 1, English, G%26A
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A classification of expense incurred in the general direction of an enterprise as a whole, as contrasted with expense of a more specific function, such as manufacturing or selling, but not including income deductions. 6, record 1, English, - administrative%20expenses
Record number: 1, Textual support number: 1 OBS
Items included under this head vary with the nature of the business, but usually include salaries of top officers, rent, and other general-office expense. 6, record 1, English, - administrative%20expenses
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- frais d'administration
1, record 1, French, frais%20d%27administration
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- frais administratifs 2, record 1, French, frais%20administratifs
correct, masculine noun, plural
- charges administratives 3, record 1, French, charges%20administratives
correct, feminine noun, plural
- dépenses d'administration 4, record 1, French, d%C3%A9penses%20d%27administration
correct, feminine noun, plural
- dépenses administratives 4, record 1, French, d%C3%A9penses%20administratives
correct, feminine noun, plural
- coûts d'administration 5, record 1, French, co%C3%BBts%20d%27administration
correct, masculine noun, plural
- frais généraux 6, record 1, French, frais%20g%C3%A9n%C3%A9raux
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[Ensemble de] coûts inhérents à la gestion générale de l'entité, engagés pour assurer sa bonne marche. 6, record 1, French, - frais%20d%27administration
Record number: 1, Textual support number: 1 OBS
Dans un état des résultats (ou compte de résultat) présenté par destination, tous ces coûts sont regroupés sous une rubrique distincte, tout comme les coûts d'autre nature, notamment les coûts de production et les frais de vente. 6, record 1, French, - frais%20d%27administration
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Contabilidad general
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- gastos de administración
1, record 1, Spanish, gastos%20de%20administraci%C3%B3n
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
... desembolsos o erogaciones que no pueden identificarse de manera directa con la venta de los artículos. Ejemplos: sueldos de gerencia general, finanzas, contabilidad general, depreciaciones de equipo de oficina (no incluye aquellos equipos que se localicen en áreas de producción). 2, record 1, Spanish, - gastos%20de%20administraci%C3%B3n
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- general expenses
1, record 2, English, general%20expenses
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Expenses not otherwise classified. 2, record 2, English, - general%20expenses
Record 2, Key term(s)
- general expense
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- frais généraux
1, record 2, French, frais%20g%C3%A9n%C3%A9raux
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Charges ou frais ne se rattachant à aucune fonction particulière et qu'il est impossible ou peu pratique de classer dans une catégorie donnée. 2, record 2, French, - frais%20g%C3%A9n%C3%A9raux
Record number: 2, Textual support number: 1 OBS
En France et en Belgique, le terme «frais généraux» s'emploie surtout en fiscalité pour désigner les frais qui n'entraînent pas l'existence d'un nouvel élément d'actif dans l'entreprise. Sont déductibles des bénéfices imposables les frais généraux qui sont justifiés et qui ont trait à la gestion de l'entreprise. Les frais ainsi déductibles sont énumérés dans le «Code général des impôts». 2, record 2, French, - frais%20g%C3%A9n%C3%A9raux
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- gastos generales
1, record 2, Spanish, gastos%20generales
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2017-02-13
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
Record 3, Main entry term, English
- overhead
1, record 3, English, overhead
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- overhead costs 2, record 3, English, overhead%20costs
correct, plural
- burden 3, record 3, English, burden
correct
- indirect costs 4, record 3, English, indirect%20costs
correct, plural
- oncosts 3, record 3, English, oncosts
correct, plural, Great Britain
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Expenses that are incurred to produce a commodity or render a service, but that cannot conveniently be attributed to individual units of production or service. 5, record 3, English, - overhead
Record 3, Key term(s)
- overhead cost
- indirect cost
- oncost
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
Record 3, Main entry term, French
- coûts indirects
1, record 3, French, co%C3%BBts%20indirects
correct, masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
- frais généraux 2, record 3, French, frais%20g%C3%A9n%C3%A9raux
avoid, see observation, masculine noun, plural
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Coûts qu'il n'est pas possible ou peu pratique d'affecter directement à un produit, un service, une activité ou un autre objet de coût. 2, record 3, French, - co%C3%BBts%20indirects
Record number: 3, Textual support number: 1 OBS
Au Canada, le terme «frais généraux» est souvent utilisé, abusivement, pour désigner les coûts indirects de production, de même que certains coûts directs autres que les matières premières et la main-d'œuvre directe. Ce terme convient mieux pour désigner les charges ne se rattachant à aucune fonction particulière ou que l'on ne peut classer dans une catégorie donnée. 2, record 3, French, - co%C3%BBts%20indirects
Record 3, Key term(s)
- coût indirect
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad de costos
Record 3, Main entry term, Spanish
- gastos indirectos
1, record 3, Spanish, gastos%20indirectos
correct, masculine noun, plural
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- gastos generales 2, record 3, Spanish, gastos%20generales
correct, masculine noun, plural
- costos indirectos 3, record 3, Spanish, costos%20indirectos
masculine noun, plural
Record 3, Textual support, Spanish
Record 3, Key term(s)
- gasto indirecto
- costo indirecto
- coste indirecto
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