TERMIUM Plus®

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

DOUBTFUL ACCOUNT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-04-03

English

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

An account or note receivable, the ultimate collectibility of which is uncertain.

OBS

Compare to "bad debt".

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Créance dont le recouvrement ultime est incertain et qu'il convient de provisionner pour effectuer un meilleur rapprochement des produits et des charges.

CONT

Créances douteuses. Une créance sur un client est considérée comme douteuse lorsqu'elle a fait l'objet de réclamations sans suite ou lorsque le client a été mis en règlement judiciaire ou en liquidation de biens.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Contabilidad pública
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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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