TERMIUM Plus®

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

INVENTARIO LIQUIDACAO [1 record]

Record 1 2000-03-16

English

Subject field(s)
  • Accounting
DEF

Inventory that is carried out when a business stops trading, based on valuation criteria that differ from those normally used in accounting. The valuation tends to be lower than the accounting value or the market value as there is less room for negotiation and because a high level of stocks enter the market in one go.

OBS

inventory for liquidation: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Comptabilité
DEF

Inventaire effectué en cas de cessation d'activité. L'estimation est alors inférieure à la valeur comptable et à la valeur de marché car la capacité de négociation est limitée et les stocks lancés sur le marché sont trop élevés.

OBS

inventaire de liquidation : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad
DEF

Inventario que se realiza en caso de cese de la actividad de una empresa. La valoración suele ser inferior al valor contable y de mercado por tener menos capacidad de negociación y por salir de golpe al mercado unas existencias altas.

OBS

inventario de liquidación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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