TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DEPRECIATION PRACTICE [2 records]
Record 1 - internal organization data 2006-09-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- appraisal method
1, record 1, English, appraisal%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- inventory method 2, record 1, English, inventory%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Appraisal method : The annual depreciation expense is the difference between the appraisal value of the fixed assets at the beginning and end of the period. This method has disappeared from practice. 3, record 1, English, - appraisal%20method
Record 1, Key term(s)
- appraisal method of depreciation
- inventory method of depreciation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de l'amortissement fondé sur la valeur
1, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20fond%C3%A9%20sur%20la%20valeur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de l'amortissement fondé sur une expertise 1, record 1, French, m%C3%A9thode%20de%20l%27amortissement%20fond%C3%A9%20sur%20une%20expertise
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode qui consistait à déterminer l'amortissement d'un exercice en faisant la différence entre la valeur d'expertise d'un bien au début de l'exercice et la valeur d'expertise de ce même bien à la fin de l'exercice, dans la mesure où cette valeur avait subi une baisse. 1, record 1, French, - m%C3%A9thode%20de%20l%27amortissement%20fond%C3%A9%20sur%20la%20valeur
Record number: 1, Textual support number: 1 OBS
Dans le cas contraire, il n'y avait aucun amortissement pour l'exercice. Cette méthode n'est plus en usage. 1, record 1, French, - m%C3%A9thode%20de%20l%27amortissement%20fond%C3%A9%20sur%20la%20valeur
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1976-06-19
Record 2, English
Record 2, Subject field(s)
- Merchandising Techniques
Record 2, Main entry term, English
- depreciation practice 1, record 2, English, depreciation%20practice
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Techniques marchandes
Record 2, Main entry term, French
- régime de dépréciation
1, record 2, French, r%C3%A9gime%20de%20d%C3%A9pr%C3%A9ciation
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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