TERMIUM Plus®

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WRITE DOWN [5 records]

Record 1 2008-03-04

English

Subject field(s)
  • Accounting
DEF

A deduction from the recorded value of assets to reduce them to estimated realizable value.

Key term(s)
  • write down

French

Domaine(s)
  • Comptabilité
DEF

Réduction opérée sur la valeur comptable d'un bien afin d'en déterminer la valeur de réalisation approximative.

Spanish

Campo(s) temático(s)
  • Contabilidad
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.

OBS

reducción del valor: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2007-05-16

English

Subject field(s)
  • Financial Accounting
DEF

To adjust downward the recorded amount of an asset or liability for reasons other than the occurrence of a transaction.

French

Domaine(s)
  • Comptabilité générale
DEF

Enregistrer la perte de valeur ou la moins-value d'un élément d'actif avant qu'elle ne soit réalisée.

Spanish

Campo(s) temático(s)
  • Contabilidad general
OBS

El valor contable de un activo.

Save record 2

Record 3 2003-08-27

English

Subject field(s)
  • Accounting
  • Loans

French

Domaine(s)
  • Comptabilité
  • Prêts et emprunts
DEF

Réduire le montant d'une dette sans que l'entité ait à verser une contrepartie correspondante.

OBS

réduire, diminuer la valeur

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Préstamos
Save record 3

Record 4 2003-08-21

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad pública
Save record 4

Record 5 1987-06-15

English

Subject field(s)
  • Accounting
CONT

... many companies decided to write down certain oil and gas property costs in both 1984 and 1985.

OBS

Write down: (Verb with particle). To alter the gross carrying amount of an asset to a lower value and transfer the difference to an expense account or to profit and loss account.

French

Domaine(s)
  • Comptabilité
CONT

(...) de nombreuses entreprises ont décidé de réduire la valeur comptable de certaines propriétés pétrolifères et gazéifères en 1984 et 1985; (...)

Spanish

Save record 5

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