TERMIUM Plus®
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CAPITAL ITEM [4 records]
Record 1 - internal organization data 2008-03-26
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
Record 1, Main entry term, English
- capital item
1, record 1, English, capital%20item
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Item included in the assets section of a balance sheet of an entity ... that is written off (depreciated) over more than one accounting period. 2, record 1, English, - capital%20item
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 1, Main entry term, French
- élément à inscrire à l'actif
1, record 1, French, %C3%A9l%C3%A9ment%20%C3%A0%20inscrire%20%C3%A0%20l%27actif
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- élément activable 1, record 1, French, %C3%A9l%C3%A9ment%20activable
correct, masculine noun
- élément de patrimoine 1, record 1, French, %C3%A9l%C3%A9ment%20de%20patrimoine
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Élément que l'entité doit porter au débit d'un compte d'actif plutôt que d'un compte de résultats. 1, record 1, French, - %C3%A9l%C3%A9ment%20%C3%A0%20inscrire%20%C3%A0%20l%27actif
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1991-12-10
Record 2, English
Record 2, Subject field(s)
- Government Accounting
- Financial Accounting
Record 2, Main entry term, English
- capital item expensed 1, record 2, English, capital%20item%20expensed
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
(Corporation Financial Statistics, Job No. 869238). 1, record 2, English, - capital%20item%20expensed
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
- Comptabilité générale
Record 2, Main entry term, French
- poste décapitalisé
1, record 2, French, poste%20d%C3%A9capitalis%C3%A9
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1987-09-22
Record 3, English
Record 3, Subject field(s)
- Government Accounting
Record 3, Main entry term, English
- non-capital item
1, record 3, English, non%2Dcapital%20item
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
The issue of controlling non-capital items (i.e. items of less than $500) should also be discussed. (National Film Board text). 1, record 3, English, - non%2Dcapital%20item
Record 3, Key term(s)
- non capital item
Record 3, French
Record 3, Domaine(s)
- Comptabilité publique
Record 3, Main entry term, French
- article qui ne paraît pas à l'inventaire des immobilisations
1, record 3, French, article%20qui%20ne%20para%C3%AEt%20pas%20%C3%A0%20l%27inventaire%20des%20immobilisations
proposal, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- poste qui n'est pas une dépense en capital 2, record 3, French, poste%20qui%20n%27est%20pas%20une%20d%C3%A9pense%20en%20capital
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1981-01-27
Record 4, English
Record 4, Subject field(s)
- Real Estate
Record 4, Main entry term, English
- fixed capital item
1, record 4, English, fixed%20capital%20item
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
The value of equipment declines as a result of age and use; it depreciates from its price as new to its final scrap value. In recognition of this, the accountant depreciates the value of fixed capital items by some gradual formula. 1, record 4, English, - fixed%20capital%20item
Record 4, French
Record 4, Domaine(s)
- Immobilier
Record 4, Main entry term, French
- élément du capital fixe 1, record 4, French, %C3%A9l%C3%A9ment%20du%20capital%20fixe
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
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