facteur de conversion

Désignations

français	facteur de conversion (correct,masculine noun) synonyme : prix de transfert déconseillé (avoid,masculine noun)
anglais	transfer price (correct) CONT: Under an Operating Budget approach, person-year controls would be eliminated. ... The system calls for one budget only, and a nominal split between salaries and other operating expenditures. Funds can be transferred from one component to the other but are based on a rate called the ""transfer price"". A transfer price is necessary because not all components of the salary budget are in a department's appropriations (e.g., employee benefit costs) and because the use of salary funds results in direct costs to and expenditures by certain central agencies such as Public Works' costs for accommodation.

français

facteur de conversion (correct,masculine noun)
synonyme : prix de transfert déconseillé (avoid,masculine noun)

anglais

transfer price (correct)
CONT: Under an Operating Budget approach, person-year controls would be eliminated. ... The system calls for one budget only, and a nominal split between salaries and other operating expenditures. Funds can be transferred from one component to the other but are based on a rate called the ""transfer price"". A transfer price is necessary because not all components of the salary budget are in a department's appropriations (e.g., employee benefit costs) and because the use of salary funds results in direct costs to and expenditures by certain central agencies such as Public Works' costs for accommodation.

Codes : pays ou zone où la désignation a cours (CH, FR, DE, EU = Union européenne, INT = usage international). Une désignation barrée est déconseillée.

Définitions

français: Facteur qui tient compte du coût des avantages sociaux dans la rémunération globale, comme la cotisation du gouvernement aux régimes de retraite et aux régimes d'assurance, et non inclus dans le budget de fonctionnement. Il est exprimé sous forme d'un pourcentage (20 %) à appliquer aux virements entre les dépenses salariales et les autres postes du budget de fonctionnement.
anglais: An imputed rate of 20 per cent of the salary cost used to recognize and compensate the additional personnel costs (i.e, government's portion of pension, insurance and workers compensation) that result from the transfer of a non-salary allocation to a salary allocation. The transfer of a salary allocation to a non-salary allocation results in a 20 per cent premium.

Classement

Collections

Économie economy

Domaines

Comptabilité publique

API

curl -H "Authorization: Token VOTRE_CLE" \
  "https://opendata.altius-group.ch/language/terminology/api/v1/concepts/termium-14ddcbc93502f48a/"

Données : TERMIUM Plus, Bureau de la traduction, gouvernement du Canada. Licence du gouvernement ouvert – Canada.