TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ECART COUT MATIERES PREMIERES [4 records]
Record 1 - internal organization data 2011-06-17
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Market Prices
Record 1, Main entry term, English
- direct materials price variance
1, record 1, English, direct%20materials%20price%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- materials price variance 1, record 1, English, materials%20price%20variance
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Prix (Commercialisation)
Record 1, Main entry term, French
- écart sur coût des matières premières
1, record 1, French, %C3%A9cart%20sur%20co%C3%BBt%20des%20mati%C3%A8res%20premi%C3%A8res
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart sur coût d’achat des matières premières 1, record 1, French, %C3%A9cart%20sur%20co%C3%BBt%20%20d%26rsquo%3Bachat%20des%20mati%C3%A8res%20premi%C3%A8res
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Différence entre le coût unitaire réel des matières premières achetées et leur coût unitaire standard prévu au budget des matières premières, multipliée par la quantité réelle achetée. 1, record 1, French, - %C3%A9cart%20sur%20co%C3%BBt%20des%20mati%C3%A8res%20premi%C3%A8res
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-02-12
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
Record 2, Main entry term, English
- price-recovery variance
1, record 2, English, price%2Drecovery%20variance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
Record 2, Main entry term, French
- écart net sur prix
1, record 2, French, %C3%A9cart%20net%20sur%20prix
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Différence entre l'écart sur prix de vente et la somme des écarts sur coût des intrants(soit l'écart sur coût des matières premières, l'écart sur taux de main-d’œuvre directe et l'écart sur dépense ou sur budget des coûts indirects). 1, record 2, French, - %C3%A9cart%20net%20sur%20prix
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-05-15
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
- Phraseology
Record 3, Main entry term, English
- actual direct materials quantity
1, record 3, English, actual%20direct%20materials%20quantity
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- actual quantity of materials used 1, record 3, English, actual%20quantity%20of%20materials%20used
correct
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
- Phraséologie
Record 3, Main entry term, French
- quantité réelle de matières premières
1, record 3, French, quantit%C3%A9%20r%C3%A9elle%20de%20mati%C3%A8res%20premi%C3%A8res
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- quantité de matières premières consommées 1, record 3, French, quantit%C3%A9%20de%20mati%C3%A8res%20premi%C3%A8res%20consomm%C3%A9es
correct, feminine noun
- consommation réelle de matières premières 1, record 3, French, consommation%20r%C3%A9elle%20de%20mati%C3%A8res%20premi%C3%A8res
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Nombre d’unités ou autre mesure volumétrique de la consommation effective de matières premières dans la fabrication d’un produit qui, dans la méthode du coût standard, est comparé à la «quantité standard de matières premières» aux fins de la détermination et de l'analyse de l'«écart sur quantité de matières premières». 1, record 3, French, - quantit%C3%A9%20r%C3%A9elle%20de%20mati%C3%A8res%20premi%C3%A8res
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2006-05-15
Record 4, English
Record 4, Subject field(s)
- Cost Accounting
- Phraseology
Record 4, Main entry term, English
- actual direct materials price
1, record 4, English, actual%20direct%20materials%20price
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- actual materials price 1, record 4, English, actual%20materials%20price
correct
- actual purchase price 1, record 4, English, actual%20purchase%20price
correct
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Comptabilité analytique
- Phraséologie
Record 4, Main entry term, French
- coût unitaire réel des matières premières
1, record 4, French, co%C3%BBt%20unitaire%20r%C3%A9el%20des%20mati%C3%A8res%20premi%C3%A8res
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- coût d’achat réel des matières premières 1, record 4, French, co%C3%BBt%20d%26rsquo%3Bachat%20r%C3%A9el%20des%20mati%C3%A8res%20premi%C3%A8res
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Prix payé en contrepartie des matières premières achetées qui, dans la méthode du coût standard, est comparé au «coût unitaire standard des matières premières» aux fins de la détermination et de l'analyse de l'«écart sur coût des matières premières». 1, record 4, French, - co%C3%BBt%20unitaire%20r%C3%A9el%20des%20mati%C3%A8res%20premi%C3%A8res
Record 4, Spanish
Record 4, Textual support, Spanish
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