TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
COSTE HISTORICO [2 records]
Record 1 - internal organization data 2010-07-12
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- historical cost
1, record 1, English, historical%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- original cost 2, record 1, English, original%20cost
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The total expenditure made by the owner to acquire title to an asset, expressed in terms of the number of units of currency in which the transaction(s) took place. 3, record 1, English, - historical%20cost
Record 1, Key term(s)
- historic cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
Record 1, Main entry term, French
- coût historique
1, record 1, French, co%C3%BBt%20historique
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût d'origine 1, record 1, French, co%C3%BBt%20d%27origine
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Somme d'argent (ou l'équivalent) qu'une entité a affectée à un bien pour en faire l'acquisition et qui correspond au coût d'achat, soit le prix convenu lors de l'opération d'échange plus les frais accessoires, ou au coût de production. 2, record 1, French, - co%C3%BBt%20historique
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- coste original
1, record 1, Spanish, coste%20original
correct, masculine noun, Spain
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- coste histórico 1, record 1, Spanish, coste%20hist%C3%B3rico
correct, masculine noun, Spain
- costo histórico 2, record 1, Spanish, costo%20hist%C3%B3rico
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Conjunto de costes que se tienen en el momento inicial de adquisición de un bien. 1, record 1, Spanish, - coste%20original
Record number: 1, Textual support number: 1 OBS
coste original; coste histórico : términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - coste%20original
Record 2 - internal organization data 2007-02-19
Record 2, English
Record 2, Subject field(s)
- Accounting
- Taxation
Record 2, Main entry term, English
- capital loss
1, record 2, English, capital%20loss
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Loss on the sale or disposal of a capital asset. 2, record 2, English, - capital%20loss
Record number: 2, Textual support number: 1 OBS
Source: Income Tax Act, S.39(1)(b). 3, record 2, English, - capital%20loss
Record number: 2, Textual support number: 1 PHR
Adjusted net capital loss, net capital loss. 4, record 2, English, - capital%20loss
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Fiscalité
Record 2, Main entry term, French
- perte en capital
1, record 2, French, perte%20en%20capital
correct, see observation, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- moins-value de cession 2, record 2, French, moins%2Dvalue%20de%20cession
correct, feminine noun
- moins-value réalisée 2, record 2, French, moins%2Dvalue%20r%C3%A9alis%C3%A9e
correct, feminine noun
- moins-value 3, record 2, French, moins%2Dvalue
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Perte subie par l'entité lors de la cession d'une immobilisation à un prix inférieur à son coût d'acquisition, par exemple, un terrain. 2, record 2, French, - perte%20en%20capital
Record number: 2, Textual support number: 1 OBS
En fiscalité, seul le terme «perte en capital» est employé au Canada alors qu'en France et en Belgique, le terme employé est «moins-value». L'adjectif vient après le syntagme, exemple : perte en capital nette. 4, record 2, French, - perte%20en%20capital
Record number: 2, Textual support number: 2 OBS
Source : Loi de l'impôt sur le revenu, article 39(1)(b). 4, record 2, French, - perte%20en%20capital
Record number: 2, Textual support number: 1 PHR
Perte en capital nette rajustée, perte en capital nette. 5, record 2, French, - perte%20en%20capital
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
- Sistema tributario
Record 2, Main entry term, Spanish
- minusvalía
1, record 2, Spanish, minusval%C3%ADa
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- pérdida de capital 2, record 2, Spanish, p%C3%A9rdida%20de%20capital
correct, feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Pérdida que resulta de la venta de un activo a un precio inferior a su coste. A efectos de impuestos, el coste es el valor neto que figura en los libros de contabilidad :coste histórico, deducidas las amortizaciones efectuadas e incrementado en la regularización. En el IRPF se admite una revalorización por el coeficiente fijado para el año de adquisición. 3, record 2, Spanish, - minusval%C3%ADa
Record number: 2, Textual support number: 1 OBS
minusvalía: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - minusval%C3%ADa
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: