TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SINKING-FUND DEPRECIATION METHOD [1 record]
Record 1 - internal organization data 2010-11-18
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- sinking fund method
1, record 1, English, sinking%20fund%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- sinking fund method of depreciation 2, record 1, English, sinking%20fund%20method%20of%20depreciation
correct
- sinking-fund depreciation method 3, record 1, English, sinking%2Dfund%20depreciation%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An increasing charge method in which the periodic charge is the sum of (1) a constant amount - the depreciation base divided by an ordinary annuity of 1 for the number of years of estimated life of the asset - and (2) interest at the annuity rate compounded annually on the accumulated amount. 4, record 1, English, - sinking%20fund%20method
Record number: 1, Textual support number: 1 OBS
The total of the periodic charges will equal the depreciation base at the end of the asset's estimated life. 4, record 1, English, - sinking%20fund%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de l'amortissement à intérêts composés
1, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de l'amortissement à intérêts composés dotation croissante 1, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s%20dotation%20croissante
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode qui consiste à calculer l'amortissement périodique en y incluant les deux éléments suivants : 1) une charge périodique d'un montant uniforme s'accumulant au cours de toute la durée de vie utile du bien en question à un taux d'intérêt constant de façon à recouvrer le coût à amortir, et 2) des intérêts calculés sur les provisions accumulées antérieurement. 1, record 1, French, - m%C3%A9thode%20de%20l%27amortissement%20%C3%A0%20int%C3%A9r%C3%AAts%20compos%C3%A9s
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- método de depreciación basado en el modo de amortización
1, record 1, Spanish, m%C3%A9todo%20de%20depreciaci%C3%B3n%20basado%20en%20el%20modo%20de%20amortizaci%C3%B3n
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: