TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
VALEUR LIVRE [2 records]
Record 1 - internal organization data 2011-01-14
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- book value
1, record 1, English, book%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- carrying amount 2, record 1, English, carrying%20amount
correct
- carrying value 3, record 1, English, carrying%20value
correct
- stated value 4, record 1, English, stated%20value
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The amount at which an item appears in the books of account and financial statements. 5, record 1, English, - book%20value
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- valeur comptable
1, record 1, French, valeur%20comptable
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur au livre 2, record 1, French, valeur%20au%20livre
correct, feminine noun, obsolete
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant attribué à un élément dans les comptes ou les états financiers. 2, record 1, French, - valeur%20comptable
Record number: 1, 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 1, French, - valeur%20comptable
Record number: 1, Textual support number: 2 OBS
On trouve encore l'expression «valeur aux livres.» 2, record 1, French, - valeur%20comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- valor contable
1, record 1, Spanish, valor%20contable
correct
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- valor en libros 1, record 1, Spanish, valor%20en%20libros
correct
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-09-18
Record 2, English
Record 2, Subject field(s)
- Accounting
- Investment
- Financial and Budgetary Management
Record 2, Main entry term, English
- book value
1, record 2, English, book%20value
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- book value of a business 2, record 2, English, book%20value%20of%20a%20business
correct
- equity value 2, record 2, English, equity%20value
correct
- book equity 3, record 2, English, book%20equity
correct
Record 2, Textual support, English
Record number: 2, 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 2, English, - book%20value
Record number: 2, Textual support number: 1 OBS
book value: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 2, English, - book%20value
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Investissements et placements
- Gestion budgétaire et financière
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 comptable d'une entreprise 2, record 2, French, valeur%20comptable%20d%27une%20entreprise
correct, feminine noun
- valeur au livre 3, record 2, French, valeur%20au%20livre
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Montant de l'actif net appartenant à l'entité déterminé d'après les chiffres du bilan. 4, record 2, French, - valeur%20comptable
Record number: 2, 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 2, French, - valeur%20comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
- Inversiones
- Gestión presupuestaria y financiera
Record 2, Main entry term, Spanish
- valor en libros
1, record 2, Spanish, valor%20en%20libros
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- valor contable 2, record 2, Spanish, valor%20contable
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
El valor que se imputa a los activos de una compañía en sus registros contables. 3, record 2, Spanish, - valor%20en%20libros
Record number: 2, 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 2, Spanish, - valor%20en%20libros
Record number: 2, 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 2, Spanish, - valor%20en%20libros
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