TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COUT TECHNIQUE [6 records]
Record 1 - internal organization data 2006-08-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- cost method for inventories
1, record 1, English, cost%20method%20for%20inventories
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- cost formula for inventories 1, record 1, English, cost%20formula%20for%20inventories
correct
- cost method 1, record 1, English, cost%20method
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de détermination du coût des stocks
1, record 1, French, m%C3%A9thode%20de%20d%C3%A9termination%20du%20co%C3%BBt%20des%20stocks
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- technique d’évaluation du coût des stocks 1, record 1, French, technique%20%20d%26rsquo%3B%C3%A9valuation%20du%20co%C3%BBt%20des%20stocks
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d'évaluation des stocks fondée sur leur coût d'acquisition ou de production. 1, record 1, French, - m%C3%A9thode%20de%20d%C3%A9termination%20du%20co%C3%BBt%20des%20stocks
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-03-20
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
Record 2, Main entry term, English
- standard costing technique 1, record 2, English, standard%20costing%20technique
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
Record 2, Main entry term, French
- technique du coût standard
1, record 2, French, technique%20du%20co%C3%BBt%20standard
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2001-11-26
Record 3, English
Record 3, Subject field(s)
- Accounting
- Engineering
Record 3, Main entry term, English
- engineering cost 1, record 3, English, engineering%20cost
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Ingénierie
Record 3, Main entry term, French
- coût de conception
1, record 3, French, co%C3%BBt%20de%20conception
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Key term(s)
- coût de technique
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
- Ingeniería
Record 3, Main entry term, Spanish
- costo técnico
1, record 3, Spanish, costo%20t%C3%A9cnico
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- costo de estudio 1, record 3, Spanish, costo%20de%20estudio
masculine noun
- costo de diseño 1, record 3, Spanish, costo%20de%20dise%C3%B1o
masculine noun
Record 3, Textual support, Spanish
Record 4 - internal organization data 1996-09-11
Record 4, English
Record 4, Subject field(s)
- Financial and Budgetary Management
- National Accounting
Record 4, Main entry term, English
- estimated value by cost approach 1, record 4, English, estimated%20value%20by%20cost%20approach
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité nationale
Record 4, Main entry term, French
- valeur estimative fondée sur la technique du coût
1, record 4, French, valeur%20estimative%20fond%C3%A9e%20sur%20la%20technique%20du%20co%C3%BBt
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1994-07-04
Record 5, English
Record 5, Subject field(s)
- Real Estate
Record 5, Main entry term, English
- evaluation by cost approach 1, record 5, English, evaluation%20by%20cost%20approach
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
the actual cost of improvements at the time of construction. 1, record 5, English, - evaluation%20by%20cost%20approach
Record 5, French
Record 5, Domaine(s)
- Immobilier
Record 5, Main entry term, French
- évaluation selon la technique du coût
1, record 5, French, %C3%A9valuation%20selon%20la%20technique%20du%20co%C3%BBt
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1989-03-17
Record 6, English
Record 6, Subject field(s)
- Estimating (Construction)
- Real Estate
Record 6, Main entry term, English
- cost approach
1, record 6, English, cost%20approach
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
- cost approach to value 2, record 6, English, cost%20approach%20to%20value
- summation approach 2, record 6, English, summation%20approach
- reproduction cost method 2, record 6, English, reproduction%20cost%20method
- depreciated cost method 2, record 6, English, depreciated%20cost%20method
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
That approach in appraisal analysis which is based on the proposition that the informed purchaser would pay no more than the cost of producing a substitute property with the same utility as the subject property. It is particularly applicable when the property being appraised involves relatively new improvements which represent the highest and best use of the land or when relatively unique or specialized improvements are located on the site and for which there exist no comparable properties on the market. 1, record 6, English, - cost%20approach
Record 6, French
Record 6, Domaine(s)
- Évaluation et estimation (Construction)
- Immobilier
Record 6, Main entry term, French
- méthode du coût
1, record 6, French, m%C3%A9thode%20du%20co%C3%BBt
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- technique du coût 2, record 6, French, technique%20du%20co%C3%BBt
correct, feminine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Dans les régions où il n'existe aucune possibilité de construire une propriété similaire à cause du manque de terrains disponibles, la méthode du coût ne peut s'appliquer parce qu'elle ne représente pas la façon habituelle utilisée par les acheteurs et les vendeurs pour fixer leurs "prix plancher" et leurs "prix plafond". La méthode du coût devrait être limitée aux cas où la propriété évaluée est neuve et représente un développement optimum. 1, record 6, French, - m%C3%A9thode%20du%20co%C3%BBt
Record 6, Spanish
Record 6, Textual support, Spanish
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