TERMIUM Plus®

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

COLLECTION RATE [1 record]

Record 1 1997-01-23

English

Subject field(s)
  • Government Accounting
CONT

Aged accounts receivable reports should be sent monthly to the responsible managers. These reports should be produced by type of receivable and type of debtor, and should, include detailed listings to allow follow-up on individual accounts. The reports should also include data that is summarized according to overall collection performance (e.g., average collection period, collection rate, and write-off rate).

French

Domaine(s)
  • Comptabilité publique
CONT

Des rapports sur les débiteurs devraient être présentés tous les mois aux gestionnaires compétents. Ils devraient être établis par catégorie de créances et de débiteurs et comprendre des listes détaillées permettant d'effectuer un suivi de chaque compte, ainsi que des données récapitulatives sur l'ensemble des recouvrements (par exemple, période moyenne de recouvrement, taux de recouvrement et taux de radiation).

Spanish

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