TERMIUM Plus®

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

balance-forward processing [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-04-04

English

Subject field(s)
  • Management Control
  • Accounting

French

Domaine(s)
  • Contrôle de gestion
  • Comptabilité
DEF

Méthode de suivi appliquée aux comptes clients qui consiste, lors de l'encaissement d'une somme reçue d'un client en paiement de son compte, à rapprocher cette somme du solde impayé plutôt que des factures individuelles que cet encaissement est censé régler.

OBS

En France et en Belgique, cette méthode ne peut se pratiquer que s'il existe une convention de compte courant entre les parties.

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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