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English to French translations [PRO]
Bus/Financial - Accounting | | English term or phrase: contra-asset account | Accumulated lease amortization (a contra-asset account):
As the above entries are made on a month-to-month basis, the lease asset and lease liability are slowly decreased to a zero balance over the entire lease term. In the end, the asset and liability are reduced to zero at the ending lease date. |
| NikkoThKudoZ activityQuestions: 240 ( 7 open) ( 2 without valid answers) ( 2 closed without grading) Answers: 0
| | Local time: 16:30
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| | compte de provision pour moins-value , compte de provision pour dépréciation | Explanation:
Termium
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Note added at 10 mins (2011-07-11 09:48:37 GMT)
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Compte dans lequel figure la moins-value qu'un élément d'actif (par exemple les comptes clients ou les stocks) a pu subir
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Note added at 15 mins (2011-07-11 09:53:56 GMT)
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contra asset account
An asset account which is expected to have a credit balance (which is contrary to the normal debit balance of an asset account). The contra asset account is related to another asset account. For example, the contra asset account Allowance for Doubtful Accounts is related to Accounts Receivable. The contra asset account Accumulated Depreciation is related to a constructed asset(s), and the contra asset account Accumulated Depletion is related to natural resources.
The net of the asset and its related contra asset account is referred to as the asset's book value or carrying value.
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 GILLES MEUNIER
France
Local time: 11:30
| Grading comment | 4 KudoZ points were awarded for this answer |
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| Changes made by editors |
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| Jul 11, 2011 - Changes made by Stéphanie Soudais: | | Field (specific) | Finance (general) => Accounting |
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