TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CEILING TEST [2 records]
Record 1 - internal organization data 1998-03-25
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Commercial Utilization (Oil and Natural Gas)
Record 1, Main entry term, English
- ceiling test
1, record 1, English, ceiling%20test
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- cap test 2, record 1, English, cap%20test
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In applying the full cost accounting method in the oil and gas industry, the calculation at a point in time of the limit on the aggregate costs that can be capitalized. 3, record 1, English, - ceiling%20test
Record number: 1, Textual support number: 1 CONT
Capitalized cost ... should not exceed the ultimate estimated value of the underlying reserves and undeveloped properties - thus the "ceiling test" or "cap test" was born. 2, record 1, English, - ceiling%20test
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Exploitation commerciale (Pétrole et gaz naturel)
Record 1, Main entry term, French
- plafonnement du coût entier
1, record 1, French, plafonnement%20du%20co%C3%BBt%20entier
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans la méthode de la capitalisation du coût entier utilisée dans le secteur du pétrole et du gaz naturel, calcul de la limite maximale du total des coûts d'exploration et de mise en valeur capitalisés qui peuvent être reportés et imputés aux résultats d'exercices futurs, en application du critère de récupération des coûts. Ce calcul est effectué chaque fois que des états financiers (ou comptes) sont établis. 1, record 1, French, - plafonnement%20du%20co%C3%BBt%20entier
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1975-03-11
Record 2, English
Record 2, Subject field(s)
- Pricing Theory
Record 2, Main entry term, English
- ceiling test 1, record 2, English, ceiling%20test
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
ceiling: any limit in physical amounts or dollars, imposed by legal administrative authority. 2, record 2, English, - ceiling%20test
Record 2, French
Record 2, Domaine(s)
- Théorie des prix
Record 2, Main entry term, French
- test de plafonnement
1, record 2, French, test%20de%20plafonnement
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Le plafonnement du prix des loyers. [Pour] protéger les familles à faibles revenus des effets [...] de la pénurie de logements, les gouvernements ont [...] recours [...] au plafonnement du prix des loyers. 2, record 2, French, - test%20de%20plafonnement
Record 2, Spanish
Record 2, Textual support, Spanish
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