TERMIUM Plus®

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PERCENTAGE-OF-SALES METHOD [1 record]

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Alphabetical list of terms

Record 1 2010-12-01

English

Subject field(s)
  • Financial Accounting
CONT

Under the percentage of sales method, bad debt expense is based on a percentage of credit sales

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode d'estimation des créances douteuses fondée sur une analyse de l'expérience passée de l'entité relativement aux créances qui se sont avérées irrécouvrables, par rapport aux chiffres d'affaires ou aux chiffres des ventes à crédit des exercices antérieurs.

Spanish

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