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VALOR NETO LIBROS [2 records]
Record 1 - internal organization data 2007-07-12
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- net book value
1, record 1, English, net%20book%20value
correct
Record 1, Abbreviations, English
- NBV 2, record 1, English, NBV
correct
Record 1, Synonyms, English
- net carrying amount 2, record 1, English, net%20carrying%20amount
correct
Record 1, Textual support, English
Record number: 1, 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 1, English, - net%20book%20value
Record 1, Key term(s)
- net book amount
- written down value
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- valeur comptable nette
1, record 1, French, valeur%20comptable%20nette
correct, feminine noun
Record 1, Abbreviations, French
- VCN 2, record 1, French, VCN
correct, feminine noun
Record 1, Synonyms, French
- valeur nette comptable 2, record 1, French, valeur%20nette%20comptable
correct, feminine noun
- VNC 2, record 1, French, VNC
correct, feminine noun
- VNC 2, record 1, French, VNC
Record 1, Textual support, French
Record number: 1, 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 1, French, - valeur%20comptable%20nette
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Sistema tributario
Record 1, Main entry term, Spanish
- valor contable neto
1, record 1, Spanish, valor%20contable%20neto
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- valor neto en los libros 2, record 1, Spanish, valor%20neto%20en%20los%20libros
masculine noun
Record 1, Textual support, Spanish
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
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