TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TANGIBLE FIXED ASSETS [5 records]
Record 1 - internal organization data 2010-03-18
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- amortization
1, record 1, English, amortization
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- amortisation 2, record 1, English, amortisation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The writing off, in a rational and systematic manner over an appropriate number of accounting periods, of a balance in an account. 3, record 1, English, - amortization
Record number: 1, Textual support number: 1 OBS
Depreciation accounting is a form of amortization applied to tangible fixed assets. Depletion accounting is another form of amortization applied to wasting assets. 3, record 1, English, - amortization
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- amortissement
1, record 1, French, amortissement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Étalement logique et systématique, par passation progressive en charges sur un nombre d'exercices approprié, du montant amortissable porté à certains postes du bilan, notamment les immobilisations corporelles ou incorporelles dont la durée de vie est limitée. 2, record 1, French, - amortissement
Record number: 1, Textual support number: 1 CONT
L'amortissement reflète la consommation des avantages économiques rattachés à l'actif, ou l'amoindrissement de son potentiel de service résultant de l'usure due à l'usage ou à l'écoulement du temps, de l'obsolescence technologique ou commerciale, ou de toute autre cause. 2, record 1, French, - amortissement
Record number: 1, Textual support number: 1 OBS
Cet étalement, qui prend la forme d'un plan d'amortissement, peut être calculé suivant diverses méthodes. Le terme anglais «amortization» est un générique que l'on peut aussi employer à la place des termes «depletion, depreciation, writedown et writeoff». Toutefois, il s'emploie souvent pour désigner spécifiquement l'amortissement des immobilisations incorporelles, par opposition à «depreciation» pour l'amortissement des immobilisations corporelles autres que les ressources naturelles, et à «depletion» pour l'épuisement des biens miniers ou la déplétion des biens pétroliers et gaziers. 2, record 1, French, - amortissement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- amortización
1, record 1, Spanish, amortizaci%C3%B3n
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Expresión contable de la depreciación experimentada por los elementos del activo fijo. 2, record 1, Spanish, - amortizaci%C3%B3n
Record number: 1, Textual support number: 2 DEF
La extinción gradual de un activo, de un pasivo o de una cuenta nominal, por medio de la división de su importe en cantidades periódicas durante el tiempo de su existencia o de aquel en que sus beneficios son aprovechados. 3, record 1, Spanish, - amortizaci%C3%B3n
Record number: 1, Textual support number: 1 OBS
Un término genérico para depreciación, agotamiento, baja en libros, o la extinción gradual en libros de una partida o grupo de partidas de activo de vida limitada, bien sea mediante un crédito directo o por medio de una cuenta de valuación; par tanto, el importe de esta reducción constituye genéricamente una amortización. 4, record 1, Spanish, - amortizaci%C3%B3n
Record 2 - internal organization data 2008-04-30
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Government Accounting
- National Accounting
Record 2, Main entry term, English
- fixed assets
1, record 2, English, fixed%20assets
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- tangible fixed assets 2, record 2, English, tangible%20fixed%20assets
correct, plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Tangible, durable items of value, including major additions or alterations thereto, from which benefits are expected to be derived during their useful life. 3, record 2, English, - fixed%20assets
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Comptabilité publique
- Comptabilité nationale
Record 2, Main entry term, French
- immobilisations corporelles
1, record 2, French, immobilisations%20corporelles
correct, feminine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- actifs immobilisés corporels 1, record 2, French, actifs%20immobilis%C3%A9s%20corporels
correct, masculine noun, plural
- valeurs immobilisées corporelles 2, record 2, French, valeurs%20immobilis%C3%A9es%20corporelles
correct, feminine noun, plural
- actif fixe 2, record 2, French, actif%20fixe
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Ensemble des biens corporels d'une durée relativement longue ou permanente qui servent à l'exploitation. 2, record 2, French, - immobilisations%20corporelles
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Contabilidad pública
- Contabilidad nacional
Record 2, Main entry term, Spanish
- activo fijo
1, record 2, Spanish, activo%20fijo
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Activo operativo de la empresa que se espera usar más de un año (terrenos y edificios, instalaciones, maquinaria, etc.). Las inversiones financieras a largo plazo (participaciones, etc.), se consideran activo fijo. Los activos fijos materiales se amortizan durante su vida útil. 2, record 2, Spanish, - activo%20fijo
Record number: 2, Textual support number: 1 OBS
activo fijo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 2, Spanish, - activo%20fijo
Record 3 - internal organization data 2004-09-14
Record 3, English
Record 3, Subject field(s)
- Corporate Economics
Record 3, Main entry term, English
- wasting asset
1, record 3, English, wasting%20asset
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Tangible fixed assets subject to depletion through gradual removal in the normal course of operations of a business-e. g. metal, oil, timber. 2, record 3, English, - wasting%20asset
Record 3, Key term(s)
- wasting assets
Record 3, French
Record 3, Domaine(s)
- Économie de l'entreprise
Record 3, Main entry term, French
- bien consomptible
1, record 3, French, bien%20consomptible
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- bien sujet à épuisement 1, record 3, French, bien%20sujet%20%C3%A0%20%C3%A9puisement
correct, masculine noun
- actif sujet à épuisement 2, record 3, French, actif%20sujet%20%C3%A0%20%C3%A9puisement
correct, masculine noun
- actif défectible 3, record 3, French, actif%20d%C3%A9fectible
masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Ressource naturelle dont la quantité s'épuise par voie d'extraction ou de consommation, par exemple un gisement minier ou pétrolifère et du bois sur pied. 1, record 3, French, - bien%20consomptible
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Economía empresarial
Record 3, Main entry term, Spanish
- activo agotable
1, record 3, Spanish, activo%20agotable
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- activo consumible 2, record 3, Spanish, activo%20consumible
correct, masculine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Activo que está constituido por los yacimientos de recursos naturales como las minas, pozos petroleros, canteras, bosques y montes madereros, etc., cuyos recursos naturales se consumen por la extracción que se hace de ellos. 1, record 3, Spanish, - activo%20agotable
Record 4 - internal organization data 2003-01-08
Record 4, English
Record 4, Subject field(s)
- Investment
- National Accounting
Record 4, Main entry term, English
- accumulation
1, record 4, English, accumulation
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The acquisition of fixed assets, stocks of non-durable goods, land, mineral deposits and other tangible assets, financial assets, patents, copyrights and other tangible assets during a period of account less the incurrence of liabilities. 1, record 4, English, - accumulation
Record 4, French
Record 4, Domaine(s)
- Investissements et placements
- Comptabilité nationale
Record 4, Main entry term, French
- accumulation
1, record 4, French, accumulation
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1992-01-01
Record 5, English
Record 5, Subject field(s)
- National Accounting
Record 5, Main entry term, English
- tangible fixed produced assets 1, record 5, English, tangible%20fixed%20produced%20assets
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, Key term(s)
- tangible fixed produced asset
Record 5, French
Record 5, Domaine(s)
- Comptabilité nationale
Record 5, Main entry term, French
- actifs fixes corporels produits
1, record 5, French, actifs%20fixes%20corporels%20produits
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Source(s): Lexique du système de comptabilité nationale, établi à partir de la terminologie utilisée par l'ONU [Organisation des Nations Unies] et de celle recommandée par l'INSEE [Institut national de la statistique et des études économiques]. 1, record 5, French, - actifs%20fixes%20corporels%20produits
Record number: 5, Textual support number: 2 OBS
Pas d'autre terme recommandé par l'INSEE. 1, record 5, French, - actifs%20fixes%20corporels%20produits
Record number: 5, Textual support number: 3 OBS
Source(s) : Traduction de l'ONU. 1, record 5, French, - actifs%20fixes%20corporels%20produits
Record 5, Key term(s)
- actif fixe corporel produit
Record 5, Spanish
Record 5, Textual support, Spanish
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