TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The process of classifying amounts in an account, such as accounts receivable, according to the length of time they have been outstanding or for which they have been due.  3, record 1, English, - ageing

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Processus de classement des éléments composant le solde d'un compte en fonction du temps qui s'est écoulé depuis leur inscription dans le compte.  1, record 1, French, - classement%20par%20%C3%A9ch%C3%A9ance

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The main objectives of the [Financial Management System] Accounts Receivable module are to :-maintain an up-to-date record of all outstanding invoices in the form of an open item sub-ledger...  3, record 2, English, - open%20item%20sub%2Dledger

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

An analysis showing how long accounts receivable have been outstanding. It usually shows the percentage of receivables which are not past due and the percentages past due by various time intervals. It is used in accounting to help determine an appropriate allowance for uncollectibles.  1, record 3, English, - accounts%20receivable%20aging%20schedule

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

A management report in which amounts receivable from or payable to third parties are categorized according to the length of time they have been outstanding. An aged accounts receivable listing, for example, could include columns for amounts owed by customers that have been invoiced less than 30 days ago, between 30 and 60 days ago, and so on.  1, record 4, English, - aged%20account%20listing

Record number: 4, Textual support number: 1 OBS

See the Revenue Management Module in the Financial Management Systems (FMS) Handbook.  2, record 4, English, - aged%20account%20listing

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Rapport de gestion dans lequel les sommes à recevoir de tierces parties, ou à payer à celles-ci, sont classées en fonction de la période depuis laquelle elles sont en souffrance. Une liste chronologique de comptes débiteurs, par exemple, pourrait renfermer des colonnes indiquant les sommes à recevoir facturées depuis moins de 30 jours, depuis 30 à 60 jours, et ainsi de suite.  1, record 4, French, - liste%20chronologique%20des%20comptes

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

The revenue is recorded in the departmental accounts when the "cash" has been received along with any expenditure amount to account for early payment discounts offered by the department. The accrued revenue accounts are reconciled regularly with the outstanding accounts receivable as are the actual revenue accounts with the cash receipts.  2, record 5, English, - accrued%20revenue%20account

Record number: 5, Textual support number: 1 OBS

See the Revenue Management Module in the Financial Management Systems (FMS) Handbook.  2, record 5, English, - accrued%20revenue%20account

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish