TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COUTS ACQUISITION PRODUCTION [1 record]
Record 1 - internal organization data 2014-11-24
Record 1, English
Record 1, Subject field(s)
- Taxation
- Operating Systems (Software)
- Accounting
Record 1, Main entry term, English
- acquisition and production costs
1, record 1, English, acquisition%20and%20production%20costs
correct, plural
Record 1, Abbreviations, English
- APC 1, record 1, English, APC
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Acquisition and production costs are the upper limit for the valuation of an asset in the balance sheet. If the asset is purchased, the purchase cost include all costs pertaining to the purchase plus incidental acquisition costs minus any reductions. If the asset is acquired by in-house production, the production costs include direct and indirect material, direct and indirect labour costs, special direct production costs and appropriate administrative costs (these can be included). 1, record 1, English, - acquisition%20and%20production%20costs
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
- Comptabilité
Record 1, Main entry term, French
- coûts d'acquisition et de production
1, record 1, French, co%C3%BBts%20d%27acquisition%20et%20de%20production
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les coûts d'acquisition et de production constituent la borne supérieure de la valorisation de l'immobilisation dans le bilan. Si l'immobilisation est achetée, le coût d'achat comprend tous les coûts touchant l'achat plus les coûts accessoires moins toute réduction. Si on se procure l'immobilisation au moyen d'une production interne, les coûts de production comprennent les coûts directs et indirects des matériaux, les coûts directs et indirects de la main-d'œuvre, les coûts de production directs spéciaux et les coûts administratifs appropriés (inclusion facultative). 1, record 1, French, - co%C3%BBts%20d%27acquisition%20et%20de%20production
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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