TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

RISTOURNE MEMBRES [1 record]

Record 1 2010-12-17

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

A portion of the net earnings that is distributed periodically to each member in proportion to the value of his or her purchases from the cooperative during the period since the last dividend.

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Somme remise, en fin d'exercice, aux membres d'une coopérative proportionnellement au chiffre d'affaires de chacun.

PHR

Recevoir, toucher, verser une ristourne.

PHR

Ristourne collective, individuelle. Partage de la ristourne, type de ristourne.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión presupuestaria y financiera
DEF

Dividendo repartido por una cooperativa de consumo.

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