TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
WRITE DOWN [4 records]
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
Record 2 - internal organization data 2007-05-16
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- write down
1, record 2, English, write%20down
correct, verb
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
To adjust downward the recorded amount of an asset or liability for reasons other than the occurrence of a transaction. 1, record 2, English, - write%20down
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- déprécier
1, record 2, French, d%C3%A9pr%C3%A9cier
correct
Record 2, Abbreviations, French
Record 2, Synonyms, French
- amortir 2, record 2, French, amortir
correct
- opérer une décote 2, record 2, French, op%C3%A9rer%20une%20d%C3%A9cote
correct
- réduire à valeur de 1, record 2, French, r%C3%A9duire%20%C3%A0%20valeur%20de
correct
- diminuer la valeur de 1, record 2, French, diminuer%20la%20valeur%20de
correct
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Enregistrer la perte de valeur ou la moins-value d'un élément d'actif avant qu'elle ne soit réalisée. 3, record 2, French, - d%C3%A9pr%C3%A9cier
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
Record 2, Main entry term, Spanish
- rebajar
1, record 2, Spanish, rebajar
correct
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 OBS
El valor contable de un activo. 1, record 2, Spanish, - rebajar
Record 3 - internal organization data 2003-08-27
Record 3, English
Record 3, Subject field(s)
- Accounting
- Loans
Record 3, Main entry term, English
- write down
1, record 3, English, write%20down
correct, verb
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité
- Prêts et emprunts
Record 3, Main entry term, French
- réduire
1, record 3, French, r%C3%A9duire
correct
Record 3, Abbreviations, French
Record 3, Synonyms, French
- diminuer 1, record 3, French, diminuer
correct
- amortir 2, record 3, French, amortir
correct
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Réduire le montant d'une dette sans que l'entité ait à verser une contrepartie correspondante. 2, record 3, French, - r%C3%A9duire
Record number: 3, Textual support number: 1 OBS
réduire, diminuer la valeur 3, record 3, French, - r%C3%A9duire
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
- Préstamos
Record 3, Main entry term, Spanish
- rebajar
1, record 3, Spanish, rebajar
correct
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2003-08-21
Record 4, English
Record 4, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 4, Main entry term, English
- write down
1, record 4, English, write%20down
correct, verb
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, French
Record 4, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 4, Main entry term, French
- réduire la valeur
1, record 4, French, r%C3%A9duire%20la%20valeur
correct
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad pública
Record 4, Main entry term, Spanish
- rebajar el valor
1, record 4, Spanish, rebajar%20el%20valor
correct
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
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