TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AMOINDRISSEMENT VALEUR [1 record]
Record 1 - internal organization data 2008-03-04
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- allowance
1, record 1, English, allowance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- write-down 2, record 1, English, write%2Ddown
correct
- writedown 3, record 1, English, writedown
correct, noun
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A deduction from the recorded value of assets to reduce them to estimated realizable value. 4, record 1, English, - allowance
Record 1, Key term(s)
- write down
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- réduction de valeur
1, record 1, French, r%C3%A9duction%20de%20valeur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- dépréciation 1, record 1, French, d%C3%A9pr%C3%A9ciation
correct, feminine noun
- amoindrissement de valeur 1, record 1, French, amoindrissement%20de%20valeur
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Réduction opérée sur la valeur comptable d'un bien afin d'en déterminer la valeur de réalisation approximative. 1, record 1, French, - r%C3%A9duction%20de%20valeur
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- reducción del valor
1, record 1, Spanish, reducci%C3%B3n%20del%20valor
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Rebaja del valor contable de un activo como reconocimiento de una pérdida de valor parcial. Los activos deben estar contabilizados al menor del valor de adquisición o del de mercado, por lo que si éste es inferior hay que ajustar el valor contable. Si el saneamiento tiene que ser por el valor total se suele emplear la expresión llevar a pérdidas y ganancias. 1, record 1, Spanish, - reducci%C3%B3n%20del%20valor
Record number: 1, Textual support number: 1 OBS
reducción del valor: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - reducci%C3%B3n%20del%20valor
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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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