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METHODE AMORTISSEMENT LINEAIRE [3 records]
Record 1 - internal organization data 2017-01-03
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- age-life depreciation method 1, record 1, English, age%2Dlife%20depreciation%20method
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
age-life depreciation method: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - age%2Dlife%20depreciation%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- méthode d’amortissement constant ou linéaire
1, record 1, French, m%C3%A9thode%20d%26rsquo%3Bamortissement%20constant%20ou%20lin%C3%A9aire
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
méthode d'amortissement constant ou linéaire : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 1, French, - m%C3%A9thode%20d%26rsquo%3Bamortissement%20constant%20ou%20lin%C3%A9aire
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-03-11
Record 2, English
Record 2, Subject field(s)
- Accounting
- Finance
Record 2, Main entry term, English
- straight-line method of discount amortization
1, record 2, English, straight%2Dline%20method%20of%20discount%20amortization
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- straight-line method of premium amortization 1, record 2, English, straight%2Dline%20method%20of%20premium%20amortization
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Compare with "effective interest method". 2, record 2, English, - straight%2Dline%20method%20of%20discount%20amortization
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Finances
Record 2, Main entry term, French
- méthode de l'amortissement linéaire de l'escompte d’émission
1, record 2, French, m%C3%A9thode%20de%20l%27amortissement%20lin%C3%A9aire%20de%20l%27escompte%20d%26rsquo%3B%C3%A9mission
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode de l'amortissement linéaire de la prime d’émission 1, record 2, French, m%C3%A9thode%20de%20l%27amortissement%20lin%C3%A9aire%20de%20la%20prime%20d%26rsquo%3B%C3%A9mission
correct, feminine noun
- amortissement linéaire de l’escompte d’émission 1, record 2, French, amortissement%20lin%C3%A9aire%20de%20l%26rsquo%3Bescompte%20d%26rsquo%3B%C3%A9mission
correct, feminine noun
- amortissement linéaire de la prime d’émission 1, record 2, French, amortissement%20lin%C3%A9aire%20de%20la%20prime%20d%26rsquo%3B%C3%A9mission
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode qui consiste, pour chaque période, à ajouter aux intérêts versés ou reçus (ou à déduire de ces derniers) un montant constant égal à la prime (ou à l'escompte) divisé par le nombre de périodes au cours desquelles les obligations émises ou acquises seront en circulation ou, le cas échéant, demeureront la propriété de l'investisseur. 1, record 2, French, - m%C3%A9thode%20de%20l%27amortissement%20lin%C3%A9aire%20de%20l%27escompte%20d%26rsquo%3B%C3%A9mission
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1999-02-11
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- straight-line depreciation
1, record 3, English, straight%2Dline%20depreciation
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- straight-line method 2, record 3, English, straight%2Dline%20method
correct
- straight-line method of depreciation 3, record 3, English, straight%2Dline%20method%20of%20depreciation
correct
- straight-line depreciation method 4, record 3, English, straight%2Dline%20depreciation%20method
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The method in which the periodic charge or credit is computed by dividing the total amount to be amortized by the number of accounting periods from date of acquisition or issue to maturity. 5, record 3, English, - straight%2Dline%20depreciation
Record 3, Key term(s)
- depreciation on a straight line
- straight-line system
- straightline depreciation
- straight line depreciation
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- amortissement constant
1, record 3, French, amortissement%20constant
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- amortissement linéaire 1, record 3, French, amortissement%20lin%C3%A9aire
correct, masculine noun
- méthode de l’amortissement constant 2, record 3, French, m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20constant
correct, feminine noun
- méthode de l'amortissement linéaire 2, record 3, French, m%C3%A9thode%20de%20l%27amortissement%20lin%C3%A9aire
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Méthode d'amortissement dont la proportionnalité est constante par rapport à l'unité de temps choisie (généralement une année). Selon cette méthode, la dotation est linéaire et on impute à chaque année un montant égal au quotient de l'assiette de l'amortissement (la somme à amortir) par le nombre d'années correspondant à la durée probable d'utilisation du bien en cause, ce qui donne une annuité d'amortissement qui est toujours la même d'une année à l'autre. 2, record 3, French, - amortissement%20constant
Record 3, Key term(s)
- méthode linéaire
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
Record 3, Main entry term, Spanish
- amortización lineal
1, record 3, Spanish, amortizaci%C3%B3n%20lineal
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- depreciación en línea recta 2, record 3, Spanish, depreciaci%C3%B3n%20en%20l%C3%ADnea%20recta
feminine noun
- depreciación lineal 3, record 3, Spanish, depreciaci%C3%B3n%20lineal
correct, feminine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Política de amortización (contable o fiscal) en la que en cada ejercicio se asigna la misma cuota de amortización del bien. Esta cuota fija es el resultado de dividir el valor del bien entre su vida esperada. 1, record 3, Spanish, - amortizaci%C3%B3n%20lineal
Record number: 3, Textual support number: 1 OBS
amortización lineal: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 3, Spanish, - amortizaci%C3%B3n%20lineal
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