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The Government of Canada’s terminology and linguistic data bank.
AMORTIZATION BOND DISCOUNT [3 records]
Record 1 - internal organization data 2006-06-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- bond discount amortization
1, record 1, English, bond%20discount%20amortization
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- amortization of bond discount 2, record 1, English, amortization%20of%20bond%20discount
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... bond discount amortization using the effective interest method ... illustrates the change in the book value of the bonds during their lifetime. 2, record 1, English, - bond%20discount%20amortization
Record number: 1, Textual support number: 1 OBS
Note that the interest expense is different in each period, while it is always the same with the straight-line method of discount amortization. 2, record 1, English, - bond%20discount%20amortization
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- amortissement de l'escompte d'émission d'obligations
1, record 1, French, amortissement%20de%20l%27escompte%20d%27%C3%A9mission%20d%27obligations
correct, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- amortissement de la prime de remboursement d'obligations 1, record 1, French, amortissement%20de%20la%20prime%20de%20remboursement%20d%27obligations
correct, masculine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Amortissement, sur la durée des obligations, de l'excédent de la valeur nominale de celles-ci sur leur prix d'émission ou leur coût d'acquisition, que l'on comptabilise périodiquement en résultat en l'ajoutant aux intérêts débiteurs de l'émetteur ou aux intérêts créditeurs de l'obligataire. 1, record 1, French, - amortissement%20de%20l%27escompte%20d%27%C3%A9mission%20d%27obligations
Record 1, Key term(s)
- amortissement de l'escompte d'émission
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-11-13
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- bond premium amortization methods
1, record 2, English, bond%20premium%20amortization%20methods
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- bond discount amortization methods 1, record 2, English, bond%20discount%20amortization%20methods
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Terms generally used in the plural. 2, record 2, English, - bond%20premium%20amortization%20methods
Record 2, Key term(s)
- bond premium amortization method
- bond discount amortization method
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- méthodes d'amortissement de la prime d'émission
1, record 2, French, m%C3%A9thodes%20d%27amortissement%20de%20la%20prime%20d%27%C3%A9mission
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthodes d'amortissement de l'escompte d'émission 1, record 2, French, m%C3%A9thodes%20d%27amortissement%20de%20l%27escompte%20d%27%C3%A9mission
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthodes utilisées pour amortir l'excédent positif ou négatif de la valeur nominale d'obligations sur leur prix d'émission (ou leur coût d'acquisition) et, par le fait même, pour déterminer périodiquement les intérêts débiteurs de la société émettrice (ou les intérêts créditeurs de l'obligataire). 1, record 2, French, - m%C3%A9thodes%20d%27amortissement%20de%20la%20prime%20d%27%C3%A9mission
Record number: 2, Textual support number: 1 OBS
Expressions habituellement utilisées au pluriel. 2, record 2, French, - m%C3%A9thodes%20d%27amortissement%20de%20la%20prime%20d%27%C3%A9mission
Record 2, Key term(s)
- méthode d'amortissement de la prime d'émission
- méthode d'amortissement de l'escompte d'émission
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1986-07-09
Record 3, English
Record 3, Subject field(s)
- Government Accounting
Record 3, Main entry term, English
- amortization of bond discount and commission account 1, record 3, English, amortization%20of%20bond%20discount%20and%20commission%20account
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité publique
Record 3, Main entry term, French
- amortissement de perte et de commissions sur obligations
1, record 3, French, amortissement%20de%20perte%20et%20de%20commissions%20sur%20obligations
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
(Comptes publics, 1949, p. 40) (comptabilité) 1, record 3, French, - amortissement%20de%20perte%20et%20de%20commissions%20sur%20obligations
Record 3, Spanish
Record 3, Textual support, Spanish
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