TERMIUM Plus®

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

BAD DEBTS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1981-02-06

English

Subject field(s)
  • Financial Accounting
DEF

An account to which is charged periodically, usually with an offsetting credit to a reserve or allowance for bad debts, the estimated loss from uncollectible accounts (...)

OBS

In this case, the English and French terms are account headings for accounts in which unpaid, irrecoverable debts (i.e. bad debts) are recorded.

French

Domaine(s)
  • Comptabilité générale
OBS

Ne pas confondre "créances irrécouvrables" et "créances douteuses". La première notion exclut la possibilité de recouvrement, tandis que la deuxième permet de ne pas écarter cette possibilité.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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