TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
METHODE DERNIER ENTRE PREMIER SORTI [1 record]
Record 1 - internal organization data 2008-03-26
Record 1, English
Record 1, Subject field(s)
- Accounting
- Inventory and Material Management
Record 1, Main entry term, English
- last in, first out
1, record 1, English, last%20in%2C%20first%20out
correct
Record 1, Abbreviations, English
- LIFO 2, record 1, English, LIFO
correct
Record 1, Synonyms, English
- last in, first out method 3, record 1, English, last%20in%2C%20first%20out%20method
correct
- LIFO method 3, record 1, English, LIFO%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A cost flow method whereby the cost of items sold or consumed during a period is deemed to be the cost of the most recent acquisitions. 4, record 1, English, - last%20in%2C%20first%20out
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion des stocks et du matériel
Record 1, Main entry term, French
- dernier entré, premier sorti
1, record 1, French, dernier%20entr%C3%A9%2C%20premier%20sorti
correct, masculine noun
Record 1, Abbreviations, French
- DEPS 2, record 1, French, DEPS
correct, masculine noun
Record 1, Synonyms, French
- méthode du dernier entré, premier sorti 2, record 1, French, m%C3%A9thode%20du%20dernier%20entr%C3%A9%2C%20premier%20sorti
correct, feminine noun
- méthode DEPS 2, record 1, French, m%C3%A9thode%20DEPS
correct, feminine noun
- méthode de l'épuisement à rebours 2, record 1, French, m%C3%A9thode%20de%20l%27%C3%A9puisement%20%C3%A0%20rebours
feminine noun, obsolete
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d'évaluation des stocks (et parfois des titres de placement) qui consiste à attribuer aux articles en stock (ou aux titres en main) les coûts les plus anciens. 2, record 1, French, - dernier%20entr%C3%A9%2C%20premier%20sorti
Record number: 1, Textual support number: 1 OBS
Selon cette méthode, qui part du principe que les coûts les plus récents, doivent être ceux que l'on doit tenter de rapprocher des produits, les articles (ou titres) vendus au cours d'un exercice sont évalués aux coûts les plus récents. 2, record 1, French, - dernier%20entr%C3%A9%2C%20premier%20sorti
Record 1, Key term(s)
- méthode lifo
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Gestión de existencias y materiales
Record 1, Main entry term, Spanish
- últimas entradas, primeras salidas
1, record 1, Spanish, %C3%BAltimas%20entradas%2C%20primeras%20salidas
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- método última entrada, primera salida 2, record 1, Spanish, m%C3%A9todo%20%C3%BAltima%20entrada%2C%20primera%20salida
masculine noun
- método LIFO 2, record 1, Spanish, m%C3%A9todo%20LIFO
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
En empresas comerciales e industriales, este término tiene un significado contable que se refiere a la valuación de inventarios. Significa que el precio mostrado en el último periodo recibido de un artículo en particular, es el que será utilizado para determinar su costo y evaluación. Con artículos de rápida rotación éste deberá ser cercano al valor de mercado. 1, record 1, Spanish, - %C3%BAltimas%20entradas%2C%20primeras%20salidas
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: