TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

CARRYING AMOUNT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-01-14

English

Subject field(s)
  • Financial Accounting
DEF

The amount at which an item appears in the books of account and financial statements.

French

Domaine(s)
  • Comptabilité générale
DEF

Montant attribué à un élément dans les comptes ou les états financiers.

OBS

La valeur comptable est fonction du modèle comptable choisi, lequel peut être fondé sur la valeur historique, la valeur actuelle, etc.

OBS

On trouve encore l'expression «valeur aux livres.»

Spanish

Campo(s) temático(s)
  • Contabilidad general
Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

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: