TERMIUM Plus®

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

GROSS MARGIN METHOD [1 record]

Record 1 2006-12-22

English

Subject field(s)
  • Financial Accounting
DEF

A method of estimating ending inventory amounts. Cost of goods sold is measured as some fraction of sales; the inventory equation is then used to value ending inventory.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode d'estimation du chiffre du stock final fondée sur la constance des marges bénéficiaires brutes.

OBS

Pour trouver le chiffre cherché, on retranche du coût total des marchandises ou des produits destinés à la vente (le stock initial augmenté des achats ou des coûts de production de la période ou de l'exercice) le coût des marchandises ou des produits vendus (le chiffre d'affaires multiplié par le complément du pourcentage de marge brute).

Spanish

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