TERMIUM Plus®

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

account receivable [4 records]

Record 1 - external organization data 2019-05-03

English

Subject field(s)
  • Compartment - Royal Canadian Mounted Police (RCMP)

French

Domaine(s)
  • Tiroir - Gendarmerie royale du Canada (GRC)
OBS

compte à recevoir : terme à éviter, car il est un anglicisme.

OBS

compte recevable : terme à éviter, car il est un anglicisme.

Spanish

Save record 1

Record 2 2016-03-08

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
OBS

Synonym for "account receivable" or "account payable."

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Compte de tiers débiteur dans lequel l'entité enregistre les sommes à recouvrer d'un tiers.

OBS

Les termes «compte recevable» et «compte à recevoir», utilisés en français au Canada en ce sens sous l'influence de l'anglais, sont fautifs et à éviter.

Key term(s)
  • compte de débiteur

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Contabilidad pública
Save record 2

Record 3 2013-08-21

English

Subject field(s)
  • Accounting
DEF

An amount claimed for goods or services sold to a customer in the ordinary course of business.

OBS

Although it is appropriate to refer to an open account with a customer arising from the sale of goods and services as a "trade account receivable" to distinguish it from other accounts receivable, in practice this term is most often shortened to "account receivable" or "trade receivable."

French

Domaine(s)
  • Comptabilité
DEF

Compte de tiers débiteur dans lequel l'entité enregistre les sommes à reccouvre d'un tiers.

Spanish

Save record 3

Record 4 2008-02-27

English

Subject field(s)
  • Financial Accounting
DEF

An amount claimed against a debtor, usually arising from the sale of goods or services.

French

Domaine(s)
  • Comptabilité générale
DEF

Somme due par un débiteur et résultant le plus souvent de la vente de biens ou de la prestation de services.

Spanish

Save record 4

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