TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
VALOR LIBROS [5 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Accounting
- Investment
- Financial and Budgetary Management
Record 1, Main entry term, English
- book value
1, record 1, English, book%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- book value of a business 2, record 1, English, book%20value%20of%20a%20business
correct
- equity value 2, record 1, English, equity%20value
correct
- book equity 3, record 1, English, book%20equity
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In connection with owners' equity in a business, the amount of the net assets of the business shown in a balance sheet. 4, record 1, English, - book%20value
Record number: 1, Textual support number: 1 OBS
book value: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 5, record 1, English, - book%20value
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Investissements et placements
- Gestion budgétaire et financière
Record 1, Main entry term, French
- valeur comptable
1, record 1, French, valeur%20comptable
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur comptable d'une entreprise 2, record 1, French, valeur%20comptable%20d%27une%20entreprise
correct, feminine noun
- valeur au livre 3, record 1, French, valeur%20au%20livre
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Montant de l'actif net appartenant à l'entité déterminé d'après les chiffres du bilan. 4, record 1, French, - valeur%20comptable
Record number: 1, Textual support number: 1 OBS
On utilise l'expression «valeur intrinsèque d'une entreprise» pour désigner la valeur de cette dernière, dégagée à partir de la valeur réelle des portes du bilan. Les réserves latentes et occultes sont alors prises en compte. 2, record 1, French, - valeur%20comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Inversiones
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- valor en libros
1, record 1, Spanish, valor%20en%20libros
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- valor contable 2, record 1, Spanish, valor%20contable
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
El valor que se imputa a los activos de una compañía en sus registros contables. 3, record 1, Spanish, - valor%20en%20libros
Record number: 1, Textual support number: 1 OBS
El valor en libros de un activo debe distinguirse de su valor de mercado, que es la cantidad por la que puede venderse. 3, record 1, Spanish, - valor%20en%20libros
Record number: 1, Textual support number: 2 OBS
valor en libros; valor contable : términos extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - valor%20en%20libros
Record 2 - internal organization data 2020-06-12
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- goodwill
1, record 2, English, goodwill
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- consolidated goodwill 2, record 2, English, consolidated%20goodwill
correct
- consolidation goodwill 3, record 2, English, consolidation%20goodwill
correct
- purchased goodwill 4, record 2, English, purchased%20goodwill
correct
- positive goodwill 5, record 2, English, positive%20goodwill
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
... goodwill is the portion of the purchase price that is higher than the sum of the net fair value of all of the assets purchased in the acquisition and the liabilities assumed in the process. The value of a company's brand name, solid customer base, good customer relations, good employee relations, and proprietary technology represent some reasons why goodwill exists. 6, record 2, English, - goodwill
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 2, Main entry term, French
- écart d'acquisition
1, record 2, French, %C3%A9cart%20d%27acquisition
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- goodwill 2, record 2, French, goodwill
correct, see observation, masculine noun
- écart d'acquisition positif 3, record 2, French, %C3%A9cart%20d%27acquisition%20positif
correct, masculine noun
- survaleur 4, record 2, French, survaleur
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
[...] excédent du prix d'acquisition d'une entreprise sur la juste valeur comptable de l'actif net identifiable de cette dernière. 5, record 2, French, - %C3%A9cart%20d%27acquisition
Record number: 2, Textual support number: 1 OBS
écart d'acquisition : terme à utiliser dans les états financiers d'entreprises à capital fermé. Ces entreprises doivent appliquer les Normes comptables pour les entreprises à capital fermé (principes comptables pour les petites et moyennes entreprises du Canada). 6, record 2, French, - %C3%A9cart%20d%27acquisition
Record number: 2, Textual support number: 2 OBS
goodwill : terme à utiliser dans les états financiers d'entreprises qui ont une obligation publique de rendre des comptes. Ces entreprises doivent appliquer les Normes internationales d'information financière. 6, record 2, French, - %C3%A9cart%20d%27acquisition
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Gestión presupuestaria y financiera
Record 2, Main entry term, Spanish
- excedente de consolidación
1, record 2, Spanish, excedente%20de%20consolidaci%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Porción adicional pagada por una compañía principal(o matriz) o una compañía tenedora(o controladora) de acciones, por su inversión en una subsidiaria, atribuible al poder de ganancia o a otro valor intangible no registrado en los libros de la subsidiaria, algunas veces llamado crédito mercantil consolidado. 1, record 2, Spanish, - excedente%20de%20consolidaci%C3%B3n
Record 3 - internal organization data 2011-01-14
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- book value
1, record 3, English, book%20value
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- carrying amount 2, record 3, English, carrying%20amount
correct
- carrying value 3, record 3, English, carrying%20value
correct
- stated value 4, record 3, English, stated%20value
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The amount at which an item appears in the books of account and financial statements. 5, record 3, English, - book%20value
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- valeur comptable
1, record 3, French, valeur%20comptable
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- valeur au livre 2, record 3, French, valeur%20au%20livre
correct, feminine noun, obsolete
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Montant attribué à un élément dans les comptes ou les états financiers. 2, record 3, French, - valeur%20comptable
Record number: 3, Textual support number: 1 OBS
La valeur comptable est fonction du modèle comptable choisi, lequel peut être fondé sur la valeur historique, la valeur actuelle, etc. 2, record 3, French, - valeur%20comptable
Record number: 3, Textual support number: 2 OBS
On trouve encore l'expression «valeur aux livres.» 2, record 3, French, - valeur%20comptable
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
Record 3, Main entry term, Spanish
- valor contable
1, record 3, Spanish, valor%20contable
correct
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- valor en libros 1, record 3, Spanish, valor%20en%20libros
correct
Record 3, Textual support, Spanish
Record 4 - internal organization data 2007-07-12
Record 4, English
Record 4, Subject field(s)
- Financial Accounting
- Taxation
Record 4, Main entry term, English
- net book value
1, record 4, English, net%20book%20value
correct
Record 4, Abbreviations, English
- NBV 2, record 4, English, NBV
correct
Record 4, Synonyms, English
- net carrying amount 2, record 4, English, net%20carrying%20amount
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The difference between the gross amount of an asset or asset group as shown in the books of accounts and any reserve or other applicable offset, such as accumulated depreciations. 3, record 4, English, - net%20book%20value
Record 4, Key term(s)
- net book amount
- written down value
Record 4, French
Record 4, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 4, Main entry term, French
- valeur comptable nette
1, record 4, French, valeur%20comptable%20nette
correct, feminine noun
Record 4, Abbreviations, French
- VCN 2, record 4, French, VCN
correct, feminine noun
Record 4, Synonyms, French
- valeur nette comptable 2, record 4, French, valeur%20nette%20comptable
correct, feminine noun
- VNC 2, record 4, French, VNC
correct, feminine noun
- VNC 2, record 4, French, VNC
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Partie du coût d'acquisition d'un bien ou d'un ensemble de biens figurant dans les comptes ou le bilan de l'entité et non encore passée en charges à titre d'amortissement ou de perte. 2, record 4, French, - valeur%20comptable%20nette
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad general
- Sistema tributario
Record 4, Main entry term, Spanish
- valor contable neto
1, record 4, Spanish, valor%20contable%20neto
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- valor neto en los libros 2, record 4, Spanish, valor%20neto%20en%20los%20libros
masculine noun
Record 4, Textual support, Spanish
Record 5 - internal organization data 2007-02-19
Record 5, English
Record 5, Subject field(s)
- Accounting
- Taxation
Record 5, Main entry term, English
- capital loss
1, record 5, English, capital%20loss
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
Loss on the sale or disposal of a capital asset. 2, record 5, English, - capital%20loss
Record number: 5, Textual support number: 1 OBS
Source: Income Tax Act, S.39(1)(b). 3, record 5, English, - capital%20loss
Record number: 5, Textual support number: 1 PHR
Adjusted net capital loss, net capital loss. 4, record 5, English, - capital%20loss
Record 5, French
Record 5, Domaine(s)
- Comptabilité
- Fiscalité
Record 5, Main entry term, French
- perte en capital
1, record 5, French, perte%20en%20capital
correct, see observation, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- moins-value de cession 2, record 5, French, moins%2Dvalue%20de%20cession
correct, feminine noun
- moins-value réalisée 2, record 5, French, moins%2Dvalue%20r%C3%A9alis%C3%A9e
correct, feminine noun
- moins-value 3, record 5, French, moins%2Dvalue
correct, feminine noun
Record 5, Textual support, French
Record number: 5, 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 5, French, - perte%20en%20capital
Record number: 5, 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 5, French, - perte%20en%20capital
Record number: 5, Textual support number: 2 OBS
Source : Loi de l'impôt sur le revenu, article 39(1)(b). 4, record 5, French, - perte%20en%20capital
Record number: 5, Textual support number: 1 PHR
Perte en capital nette rajustée, perte en capital nette. 5, record 5, French, - perte%20en%20capital
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Contabilidad
- Sistema tributario
Record 5, Main entry term, Spanish
- minusvalía
1, record 5, Spanish, minusval%C3%ADa
correct, feminine noun
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
- pérdida de capital 2, record 5, Spanish, p%C3%A9rdida%20de%20capital
correct, feminine noun
Record 5, Textual support, Spanish
Record number: 5, 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 5, Spanish, - minusval%C3%ADa
Record number: 5, Textual support number: 1 OBS
minusvalía: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 5, 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: