TERMIUM Plus®

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

AGED ACCOUNT LISTING [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1992-05-01

English

Subject field(s)
  • Government Accounting
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.

OBS

See the Revenue Management Module in the Financial Management Systems (FMS) Handbook.

French

Domaine(s)
  • Comptabilité publique
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.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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