TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

OPERER DECOTE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-05-16

English

Subject field(s)
  • Financial Accounting
DEF

To adjust downward the recorded amount of an asset or liability for reasons other than the occurrence of a transaction.

French

Domaine(s)
  • Comptabilité générale
DEF

Enregistrer la perte de valeur ou la moins-value d'un élément d'actif avant qu'elle ne soit réalisée.

Spanish

Campo(s) temático(s)
  • Contabilidad general
OBS

El valor contable de un activo.

Record saved

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

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

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: