TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
BOOK VALUE [5 records]
Record 1 - internal organization data 2015-12-09
Record 1, English
Record 1, Subject field(s)
- Stock Exchange
- Investment
- Financial Accounting
- Banking
Record 1, Main entry term, English
- book value
1, record 1, English, book%20value
correct, standardized
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The value, in terms of the currency code and the amount per security. 1, record 1, English, - book%20value
Record number: 1, Textual support number: 1 OBS
book value: term and definition standardized by the International Organization for Standardization (ISO) in 1993. 2, record 1, English, - book%20value
Record 1, French
Record 1, Domaine(s)
- Bourse
- Investissements et placements
- Comptabilité générale
- Banque
Record 1, Main entry term, French
- prix de revient
1, record 1, French, prix%20de%20revient
correct, masculine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur, en terme de code monnaie et du montant par titre. 1, record 1, French, - prix%20de%20revient
Record number: 1, Textual support number: 1 OBS
prix de revient : terme et définition normalisés par l'Organisation internationale de normalisation (ISO) en 1993. 2, record 1, French, - prix%20de%20revient
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-01-14
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- book value
1, record 2, English, book%20value
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- carrying amount 2, record 2, English, carrying%20amount
correct
- carrying value 3, record 2, English, carrying%20value
correct
- stated value 4, record 2, English, stated%20value
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The amount at which an item appears in the books of account and financial statements. 5, record 2, English, - book%20value
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- valeur comptable
1, record 2, French, valeur%20comptable
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- valeur au livre 2, record 2, French, valeur%20au%20livre
correct, feminine noun, obsolete
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Montant attribué à un élément dans les comptes ou les états financiers. 2, record 2, French, - valeur%20comptable
Record number: 2, Textual support number: 1 OBS
La valeur comptable est fonction du modèle comptable choisi, lequel peut être fondé sur la valeur historique, la valeur actuelle, etc. 2, record 2, French, - valeur%20comptable
Record number: 2, Textual support number: 2 OBS
On trouve encore l'expression «valeur aux livres.» 2, record 2, French, - valeur%20comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- valor contable
1, record 2, Spanish, valor%20contable
correct
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- valor en libros 1, record 2, Spanish, valor%20en%20libros
correct
Record 2, Textual support, Spanish
Record 3 - internal organization data 2007-11-29
Record 3, English
Record 3, Subject field(s)
- Accounting
- Pensions and Annuities
Record 3, Main entry term, English
- book value
1, record 3, English, book%20value
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The cost of acquisition of an asset of a pension fund, including all direct costs associated with the acquisition, before any external financing. 2, record 3, English, - book%20value
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Pensions et rentes
Record 3, Main entry term, French
- valeur comptable
1, record 3, French, valeur%20comptable
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Le coût d'acquisition d'un élément d'actif d'un fonds de pension, y compris tous les coûts directs associés à l'acquisition, avant tout financement extérieur. 2, record 3, French, - valeur%20comptable
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2002-10-25
Record 4, English
Record 4, Subject field(s)
- Accounting
- Stock Exchange
- Investment
Record 4, Main entry term, English
- book value per share
1, record 4, English, book%20value%20per%20share
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- book value 2, record 4, English, book%20value
correct
- book equity 3, record 4, English, book%20equity
correct
- book equity per share 3, record 4, English, book%20equity%20per%20share
correct
- net asset value per share 4, record 4, English, net%20asset%20value%20per%20share
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The portion of shareholders' equity attributable to a share of issued capital of a limited company, taking into account the participating rights of the various classes of capital stock outstanding. 5, record 4, English, - book%20value%20per%20share
Record 4, French
Record 4, Domaine(s)
- Comptabilité
- Bourse
- Investissements et placements
Record 4, Main entry term, French
- valeur comptable
1, record 4, French, valeur%20comptable
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- valeur comptable d'une action 2, record 4, French, valeur%20comptable%20d%27une%20action
correct, feminine noun
- valeur mathématique comptable d'une action 3, record 4, French, valeur%20math%C3%A9matique%20comptable%20d%27une%20action
feminine noun
- valeur comptable par action 4, record 4, French, valeur%20comptable%20par%20action
feminine noun
- valeur de l'actif net par action 4, record 4, French, valeur%20de%20l%27actif%20net%20par%20action
feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Quotient du total des capitaux propres par le nombre d'actions émises et en circulation. 3, record 4, French, - valeur%20comptable
Record number: 4, Textual support number: 1 OBS
Au Canada, ce calcul s'applique généralement aux actions ordinaires, compte tenu des droits et des privilèges de participation des autres classes d'actions. 3, record 4, French, - valeur%20comptable
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad
- Bolsa de valores
- Inversiones
Record 4, Main entry term, Spanish
- valor teórico de la acción
1, record 4, Spanish, valor%20te%C3%B3rico%20de%20la%20acci%C3%B3n
masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1999-09-18
Record 5, English
Record 5, Subject field(s)
- Accounting
- Investment
- Financial and Budgetary Management
Record 5, Main entry term, English
- book value
1, record 5, English, book%20value
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- book value of a business 2, record 5, English, book%20value%20of%20a%20business
correct
- equity value 2, record 5, English, equity%20value
correct
- book equity 3, record 5, English, book%20equity
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
In connection with owners' equity in a business, the amount of the net assets of the business shown in a balance sheet. 4, record 5, English, - book%20value
Record number: 5, Textual support number: 1 OBS
book value: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 5, English, - book%20value
Record 5, French
Record 5, Domaine(s)
- Comptabilité
- Investissements et placements
- Gestion budgétaire et financière
Record 5, Main entry term, French
- valeur comptable
1, record 5, French, valeur%20comptable
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- valeur comptable d'une entreprise 2, record 5, French, valeur%20comptable%20d%27une%20entreprise
correct, feminine noun
- valeur au livre 3, record 5, French, valeur%20au%20livre
correct, feminine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Montant de l'actif net appartenant à l'entité déterminé d'après les chiffres du bilan. 4, record 5, French, - valeur%20comptable
Record number: 5, Textual support number: 1 OBS
On utilise l'expression «valeur intrinsèque d'une entreprise» pour désigner la valeur de cette dernière, dégagée à partir de la valeur réelle des portes du bilan. Les réserves latentes et occultes sont alors prises en compte. 2, record 5, French, - valeur%20comptable
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Contabilidad
- Inversiones
- Gestión presupuestaria y financiera
Record 5, Main entry term, Spanish
- valor en libros
1, record 5, Spanish, valor%20en%20libros
correct, masculine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
- valor contable 2, record 5, Spanish, valor%20contable
correct, masculine noun
Record 5, Textual support, Spanish
Record number: 5, Textual support number: 1 DEF
El valor que se imputa a los activos de una compañía en sus registros contables. 3, record 5, Spanish, - valor%20en%20libros
Record number: 5, Textual support number: 1 OBS
El valor en libros de un activo debe distinguirse de su valor de mercado, que es la cantidad por la que puede venderse. 3, record 5, Spanish, - valor%20en%20libros
Record number: 5, Textual support number: 2 OBS
valor en libros; valor contable: términos extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 5, Spanish, - valor%20en%20libros
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