TERMIUM Plus®

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

METHODE COUT PROPRE [1 record]

Record 1 1999-03-10

English

Subject field(s)
  • Financial Accounting
DEF

A cost flow method whereby the actual cost of each item is ascertained separately.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode qui consiste à attribuer, aussi bien aux unités vendues (titres, produits ou marchandises) qu'aux unités que possède l'entité, une valeur qui correspond au coût d'achat ou de production réel de chacune de ces unités.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: