TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COSTO REPOSICION [2 records]
Record 1 - internal organization data 2012-02-15
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- replacement cost
1, record 1, English, replacement%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- replacement value 2, record 1, English, replacement%20value
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The cost of replacing an asset with another that will render similar services. 3, record 1, English, - replacement%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- coût de remplacement
1, record 1, French, co%C3%BBt%20de%20remplacement
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur de remplacement 2, record 1, French, valeur%20de%20remplacement
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans le cas d'un bien dont l'entité se sert pour son exploitation, coût actuel d'acquisition d'un bien d'une capacité ou d'un potentiel de production ou de service équivalent. 1, record 1, French, - co%C3%BBt%20de%20remplacement
Record number: 1, Textual support number: 1 OBS
Lorsque le bien est sujet à usure ou à obsolescence, le coût de remplacement fait habituellement l'objet d'un ajustement pour dépréciation. 1, record 1, French, - co%C3%BBt%20de%20remplacement
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- valor de reposición
1, record 1, Spanish, valor%20de%20reposici%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- coste de reposición 2, record 1, Spanish, coste%20de%20reposici%C3%B3n
correct, masculine noun, Spain
- valor de reemplazo 3, record 1, Spanish, valor%20de%20reemplazo
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Coste actual de reemplazar un activo fijo por otro de las mismas características. Una contabilidad con valores de reposición o con revalorizaciones refleja mejor la situación de la empresa. El valor de reposición suele ser mayor que el valor contable por la inflación actual, salvo en industrias con curvas de experiencia muy pendientes. 3, record 1, Spanish, - valor%20de%20reposici%C3%B3n
Record number: 1, Textual support number: 1 OBS
valor de reposición; valor de reemplazo: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - valor%20de%20reposici%C3%B3n
Record 1, Key term(s)
- costo de reposición
Record 2 - internal organization data 2012-02-15
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Inventory and Material Management
Record 2, Main entry term, English
- replacement cost
1, record 2, English, replacement%20cost
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- replacement value 2, record 2, English, replacement%20value
correct
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion des stocks et du matériel
Record 2, Main entry term, French
- coût de remplacement
1, record 2, French, co%C3%BBt%20de%20remplacement
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- valeur de remplacement 2, record 2, French, valeur%20de%20remplacement
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Dans le cas d'articles de stock détenus pour la vente, coût actuel d'acquisition ou de production d'articles identiques à ceux en stock, par opposition à leur coût historique. 2, record 2, French, - co%C3%BBt%20de%20remplacement
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Gestión de existencias y materiales
Record 2, Main entry term, Spanish
- costo de reposición
1, record 2, Spanish, costo%20de%20reposici%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- valor de reposición 2, record 2, Spanish, valor%20de%20reposici%C3%B3n
masculine noun
- costo de sustitución 3, record 2, Spanish, costo%20de%20sustituci%C3%B3n
masculine noun
- valor de sustitución 3, record 2, Spanish, valor%20de%20sustituci%C3%B3n
masculine noun
Record 2, Textual support, Spanish
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