TERMIUM Plus®

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

trade accounts receivable [1 record]

Record 1 2009-09-17

English

Subject field(s)
  • Accounting
CONT

Accounts receivable (also called trade accounts receivable) are the amounts owed to a concern by customers. An account receivable arises when a service (or merchandise) is sold and cash is not received immediately.

OBS

Although it is appropriate to refer to open accounts with customers arising from the sale of goods and services as "trade accounts receivable" to distinguish these from other accounts receivable, in practice this term is most often shortened to "accounts receivable" or even further to "(trade) receivables".

French

Domaine(s)
  • Comptabilité
DEF

Comptes de tiers dans lesquels l'entité enregistre les sommes à recouvrer des clients pour des marchandises ou produits vendus ou des services rendus à crédit au cours du cycle d'exploitation.

Spanish

Campo(s) temático(s)
  • Contabilidad
DEF

Montos que deben a una empresa sus clientes por la compra de bienes y servicios suministrados a crédito.

Key term(s)
  • cuenta por cobrar
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

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: