TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EFFECTIVE INTEREST METHOD [1 record]
Record 1 - internal organization data 2010-11-22
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- effective interest method
1, record 1, English, effective%20interest%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- compound interest method 1, record 1, English, compound%20interest%20method
correct
- effective interest rate method 2, record 1, English, effective%20interest%20rate%20method
correct
- present value amortization 2, record 1, English, present%20value%20amortization
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The method in which the periodic charge or credit is the difference between the coupon interest received or paid and an amount equal to the effective rate of interest at acquisition or issue date applied to the book value of principal outstanding. 3, record 1, English, - effective%20interest%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- méthode des intérêts effectifs
1, record 1, French, m%C3%A9thode%20des%20int%C3%A9r%C3%AAts%20effectifs
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode des intérêts réels 1, record 1, French, m%C3%A9thode%20des%20int%C3%A9r%C3%AAts%20r%C3%A9els
correct, feminine noun
- méthode des intérêts composés 1, record 1, French, m%C3%A9thode%20des%20int%C3%A9r%C3%AAts%20compos%C3%A9s
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode systématique d'amortissement de la différence entre le prix d'émission (ou le coût d'acquisition) d'obligations et leur valeur nominale, qui consiste à ajouter aux intérêts versés ou reçus (ou à déduire de ces derniers) pour la période considérée un montant égal à la différence entre les intérêts versés (ou reçus) et les intérêts effectifs que coûtent (ou rapportent) ces obligations pour la période par rapport à leur prix d'émission (ou leur coût d'acquisition). 1, record 1, French, - m%C3%A9thode%20des%20int%C3%A9r%C3%AAts%20effectifs
Record number: 1, Textual support number: 1 OBS
Le montant des intérêts effectifs pour la période considérée se détermine en multipliant la valeur comptable des obligations au début de la période par le taux effectif des obligations à la date d'émission (ou d'acquisition) des obligations. 1, record 1, French, - m%C3%A9thode%20des%20int%C3%A9r%C3%AAts%20effectifs
Record 1, Spanish
Record 1, Textual support, Spanish
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
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: