TERMIUM Plus®
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FRACTION NON AMORTIE VALEUR [2 records]
Record 1 - internal organization data 2010-10-06
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- non-ledger asset
1, record 1, English, non%2Dledger%20asset
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
non-ledger assets: Assets or increments therein that by custom, as in financial enterprise, are not carried on the books of account. 2, record 1, English, - non%2Dledger%20asset
Record number: 1, Textual support number: 1 OBS
non-ledger asset: term often used in the plural. 3, record 1, English, - non%2Dledger%20asset
Record 1, Key term(s)
- nonledger asset
- nonledger assets
- non-ledger assets
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- actif non comptabilisé
1, record 1, French, actif%20non%20comptabilis%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- actif non constaté 1, record 1, French, actif%20non%20constat%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Actif ou fraction de la valeur d’un actif qui, en raison des normes en vigueur ou des méthodes utilisées, ne figure pas dans les comptes de l'entité, par exemple une plus-value latente ou un profit non réalisé afférent à un actif dont la valeur comptable est inférieure à sa juste valeur, ou encore une immobilisation encore en usage qui a été amortie complètement. 1, record 1, French, - actif%20non%20comptabilis%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-09-24
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- amortized value
1, record 2, English, amortized%20value
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- remaining book value 2, record 2, English, remaining%20book%20value
correct
- depreciated value 3, record 2, English, depreciated%20value
correct
- residual value 3, record 2, English, residual%20value
correct
- unamortized value 3, record 2, English, unamortized%20value
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The value at which an asset has been recorded in the accounting records less any portion amortized or treated as an expense or loss. 4, record 2, English, - amortized%20value
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- valeur comptable nette
1, record 2, French, valeur%20comptable%20nette
correct, feminine noun
Record 2, Abbreviations, French
- VCN 1, record 2, French, VCN
correct, feminine noun
Record 2, Synonyms, French
- fraction non amortie de la valeur 1, record 2, French, fraction%20non%20amortie%20de%20la%20valeur
correct, feminine noun
- valeur non amortie 1, record 2, French, valeur%20non%20amortie
correct, feminine noun
- valeur après amortissement 1, record 2, French, valeur%20apr%C3%A8s%20amortissement
correct, feminine noun
- valeur comptable résiduelle 2, record 2, French, valeur%20comptable%20r%C3%A9siduelle
correct, feminine noun
- valeur nette après amortissement 1, record 2, French, valeur%20nette%20apr%C3%A8s%20amortissement
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Valeur attribuée à un élément d’actif ou de passif, diminuée de la partie passée en charges à titre d’amortissement ou de perte. 1, record 2, French, - valeur%20comptable%20nette
Record number: 2, Textual support number: 1 OBS
La somme ainsi passée en charges s’appelle fraction amortie de la valeur. 1, record 2, French, - valeur%20comptable%20nette
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- valor residual
1, record 2, Spanish, valor%20residual
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- valor depreciado 2, record 2, Spanish, valor%20depreciado
masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Valor contable después de amortización. 1, record 2, Spanish, - valor%20residual
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