TERMIUM Plus®

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

ADMINISTRATION COSTS [1 record]

Record 1 2013-11-26

English

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

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.

French

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

[Ensemble de] coûts inhérents à la gestion générale de l'entité, engagés pour assurer sa bonne marche.

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.

Spanish

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

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