TERMIUM Plus®

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

FRAIS PRE-OUVERTURE [1 record]

Record 1 2010-11-22

English

Subject field(s)
  • Financial Accounting
Key term(s)
  • start-up cost
  • startup cost
  • startup costs
  • setup cost
  • set-up costs
  • set-up cost
  • pre-opening cost

French

Domaine(s)
  • Comptabilité générale
DEF

Dépenses engagées antérieurement à la mise en activité d'un établissement ou à l'ouverture d'une nouvelle installation ou d'une nouvelle activité, comprenant notamment les frais de prospection, de publicité, de formation du personnel, de préfinancement et de lancement.

Key term(s)
  • coût de lancement

Spanish

Campo(s) temático(s)
  • Contabilidad general
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