TERMIUM Plus®
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VALOR VALUACION [2 records]
Record 1 - internal organization data 2015-04-23
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Real Estate
- Customs and Excise
Record 1, Main entry term, English
- appraised value
1, record 1, English, appraised%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- appraisal value 2, record 1, English, appraisal%20value
correct
- appraisal 3, record 1, English, appraisal
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Cost or value established by appraisal; as, cost of reproduction less observed depreciation. 4, record 1, English, - appraised%20value
Record number: 1, Textual support number: 1 CONT
... the valuation of fixed assets at appraised values is frowned on in the United States, but is common place in the United Kingdom, and certainly permissible, though less frequent, in Canada. 3, record 1, English, - appraised%20value
Record number: 1, Textual support number: 2 CONT
When appraisals have been recorded in the accounts, future accounting for the assets appraised is based on the appraised values in substitution for cost. 3, record 1, English, - appraised%20value
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Immobilier
- Douanes et accise
Record 1, Main entry term, French
- valeur d'expertise
1, record 1, French, valeur%20d%27expertise
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- valeur à dire d'expert 2, record 1, French, valeur%20%C3%A0%20dire%20d%27expert
correct, feminine noun
- valeur d'estimation 3, record 1, French, valeur%20d%27estimation
feminine noun
- valeur estimative 4, record 1, French, valeur%20estimative
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Valeur découlant de la réévaluation par un «expert», d'éléments de l'actif ou du passif. 2, record 1, French, - valeur%20d%27expertise
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Bienes raíces
- Aduana e impuestos internos
Record 1, Main entry term, Spanish
- valor de tasación
1, record 1, Spanish, valor%20de%20tasaci%C3%B3n
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- valor de valuación 1, record 1, Spanish, valor%20de%20valuaci%C3%B3n
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Costo o valor fijado por avalúo; como, por ejemplo, costo de reposición menos depreciación aplicada. 1, record 1, Spanish, - valor%20de%20tasaci%C3%B3n
Record 2 - internal organization data 2008-03-26
Record 2, English
Record 2, Subject field(s)
- Accounting
- Inventory and Material Management
Record 2, Main entry term, English
- last in, first out
1, record 2, English, last%20in%2C%20first%20out
correct
Record 2, Abbreviations, English
- LIFO 2, record 2, English, LIFO
correct
Record 2, Synonyms, English
- last in, first out method 3, record 2, English, last%20in%2C%20first%20out%20method
correct
- LIFO method 3, record 2, English, LIFO%20method
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A cost flow method whereby the cost of items sold or consumed during a period is deemed to be the cost of the most recent acquisitions. 4, record 2, English, - last%20in%2C%20first%20out
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Gestion des stocks et du matériel
Record 2, Main entry term, French
- dernier entré, premier sorti
1, record 2, French, dernier%20entr%C3%A9%2C%20premier%20sorti
correct, masculine noun
Record 2, Abbreviations, French
- DEPS 2, record 2, French, DEPS
correct, masculine noun
Record 2, Synonyms, French
- méthode du dernier entré, premier sorti 2, record 2, French, m%C3%A9thode%20du%20dernier%20entr%C3%A9%2C%20premier%20sorti
correct, feminine noun
- méthode DEPS 2, record 2, French, m%C3%A9thode%20DEPS
correct, feminine noun
- méthode de l'épuisement à rebours 2, record 2, French, m%C3%A9thode%20de%20l%27%C3%A9puisement%20%C3%A0%20rebours
feminine noun, obsolete
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode d'évaluation des stocks (et parfois des titres de placement) qui consiste à attribuer aux articles en stock (ou aux titres en main) les coûts les plus anciens. 2, record 2, French, - dernier%20entr%C3%A9%2C%20premier%20sorti
Record number: 2, Textual support number: 1 OBS
Selon cette méthode, qui part du principe que les coûts les plus récents, doivent être ceux que l'on doit tenter de rapprocher des produits, les articles (ou titres) vendus au cours d'un exercice sont évalués aux coûts les plus récents. 2, record 2, French, - dernier%20entr%C3%A9%2C%20premier%20sorti
Record 2, Key term(s)
- méthode lifo
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
- Gestión de existencias y materiales
Record 2, Main entry term, Spanish
- últimas entradas, primeras salidas
1, record 2, Spanish, %C3%BAltimas%20entradas%2C%20primeras%20salidas
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- método última entrada, primera salida 2, record 2, Spanish, m%C3%A9todo%20%C3%BAltima%20entrada%2C%20primera%20salida
masculine noun
- método LIFO 2, record 2, Spanish, m%C3%A9todo%20LIFO
masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
En empresas comerciales e industriales, este término tiene un significado contable que se refiere a la valuación de inventarios. Significa que el precio mostrado en el último periodo recibido de un artículo en particular, es el que será utilizado para determinar su costo y evaluación. Con artículos de rápida rotación éste deberá ser cercano al valor de mercado. 1, record 2, Spanish, - %C3%BAltimas%20entradas%2C%20primeras%20salidas
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