TERMIUM Plus®

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

ACCOUNT PAYABLE [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 payer : terme à éviter, car il est un anglicisme.

OBS

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

Spanish

Save record 1

Record 2 2016-02-29

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 créditeur dans lequel l'entité enregistre les sommes à payer à un tiers.

OBS

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

Key term(s)
  • compte de créditeur

Spanish

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

Record 3 2008-02-27

English

Subject field(s)
  • Financial Accounting
DEF

An amount owing to a creditor, usually arising from the purchase of goods and services.

French

Domaine(s)
  • Comptabilité générale
DEF

Somme due à un créancier, le plus souvent un fournisseur de marchandises, de matières, de fournitures ou de services.

Spanish

Save record 3

Record 4 2007-07-12

English

Subject field(s)
  • Accounting
DEF

A liability on open account for the purchase of commodities or services used in the regular course of business.

OBS

Although it is appropriate to refer to liabilities arising from the purchase of goods and services used in the regular course of business as "trade accounts payable" to distinguish these from other accounts payable, in practice the shorter term "accounts payable" is most often used.

French

Domaine(s)
  • Comptabilité
DEF

Somme due par une personne à une entreprise qui lui a vendu des biens ou rendu des services.

Spanish

Save record 4

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