TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COUT RESTANT AMORTIR [2 records]
Record 1 - internal organization data 2013-06-25
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- undepreciated cost
1, record 1, English, undepreciated%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- depreciated cost 2, record 1, English, depreciated%20cost
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Cost less accumulated depreciation. 3, record 1, English, - undepreciated%20cost
Record number: 1, Textual support number: 1 OBS
It is that portion of cost yet to be depreciated. 3, record 1, English, - undepreciated%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- fraction non amortie du coût
1, record 1, French, fraction%20non%20amortie%20du%20co%C3%BBt
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût non amorti 1, record 1, French, co%C3%BBt%20non%20amorti
correct, masculine noun
- coût restant à amortir 1, record 1, French, co%C3%BBt%20restant%20%C3%A0%20amortir
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant correspondant au coût historique d'une immobilisation corporelle, diminué de l'amortissement cumulé. 1, record 1, French, - fraction%20non%20amortie%20du%20co%C3%BBt
Record number: 1, Textual support number: 1 OBS
Cette valeur représente la fraction du coût qu'il reste encore à amortir. 1, record 1, French, - fraction%20non%20amortie%20du%20co%C3%BBt
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-10-25
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- amortized cost
1, record 2, English, amortized%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- unamortized cost 1, record 2, English, unamortized%20cost
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The original cost of an asset less any portion amortized or treated as an expense or loss. 1, record 2, English, - amortized%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- fraction non amortie du coût
1, record 2, French, fraction%20non%20amortie%20du%20co%C3%BBt
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coût non amorti 1, record 2, French, co%C3%BBt%20non%20amorti
correct, masculine noun
- coût restant à amortir 1, record 2, French, co%C3%BBt%20restant%20%C3%A0%20amortir
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Montant correspondant au coût historique d'un bien, diminué de la partie déjà passée en charges à titre d'amortissement ou de perte. 1, record 2, French, - fraction%20non%20amortie%20du%20co%C3%BBt
Record number: 2, Textual support number: 1 OBS
La somme ainsi passée en charges porte le nom de «fraction amortie du coût». 1, record 2, French, - fraction%20non%20amortie%20du%20co%C3%BBt
Record 2, Spanish
Record 2, Textual support, Spanish
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