TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
accounts receivable [5 records]
Record 1 - external organization data 2019-07-15
Record 1, English
Record 1, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 1, Main entry term, English
- Accounts Receivable 1, record 1, English, Accounts%20Receivable
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Total Expenditure and Asset Management System (TEAM) Module. 1, record 1, English, - Accounts%20Receivable
Record 1, French
Record 1, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 1, Main entry term, French
- Comptes clients 1, record 1, French, Comptes%20clients
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Module du Système de gestion des dépenses globales et des actifs (TEAM). 1, record 1, French, - Comptes%20clients
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - external organization data 2019-07-15
Record 2, English
Record 2, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 2, Main entry term, English
- accounts receivable
1, record 2, English, accounts%20receivable
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- receivables 1, record 2, English, receivables
correct, plural
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 2, Main entry term, French
- comptes clients
1, record 2, French, comptes%20clients
correct, plural masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- comptes débiteurs 1, record 2, French, comptes%20d%C3%A9biteurs
correct, plural masculine noun
- clients 1, record 2, French, clients
correct, plural feminine noun
- débiteurs 1, record 2, French, d%C3%A9biteurs
correct, plural masculine noun
- comptes à recevoir 1, record 2, French, comptes%20%C3%A0%20recevoir
avoid, see observation, plural masculine noun
- comptes recevables 1, record 2, French, comptes%20recevables
avoid, see observation, plural masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
comptes à recevoir : terme à éviter, car il est un anglicisme. 1, record 2, French, - comptes%20clients
Record number: 2, Textual support number: 2 OBS
comptes recevables : terme à éviter, car il est un anglicisme. 1, record 2, French, - comptes%20clients
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2012-03-06
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- accounts receivable
1, record 3, English, accounts%20receivable
correct, plural
Record 3, Abbreviations, English
Record 3, Synonyms, English
- receivables 2, record 3, English, receivables
correct, see observation, plural
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Accounts receivable include not only claims against customers arising from the sale of goods or services, but also a variety of miscellaneous claims, such as advances to officers or employees, loans to subsidiaries, (etc.) 3, record 3, English, - accounts%20receivable
Record number: 3, Textual support number: 1 OBS
In practice the term "receivables" is used as a synonym of "accounts receivable" although strictly speaking "receivables" includes any sum due (i.e., notes receivable, accounts receivable etc.). 4, record 3, English, - accounts%20receivable
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- débiteurs
1, record 3, French, d%C3%A9biteurs
correct, see observation, masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
- créances 1, record 3, French, cr%C3%A9ances
correct, feminine noun, plural
- comptes débiteurs 2, record 3, French, comptes%20d%C3%A9biteurs
correct, masculine noun, plural
- comptes à recevoir 3, record 3, French, comptes%20%C3%A0%20recevoir
avoid, anglicism, masculine noun, plural
- comptes recevables 2, record 3, French, comptes%20recevables
avoid, masculine noun, plural
- recevables 4, record 3, French, recevables
avoid, masculine noun, plural
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Poste du bilan qui regroupe les créances sur ventes de produits ou marchandises, sur prestations de services et sur autres opérations, par exemple les sommes à recevoir de sociétés liées. 4, record 3, French, - d%C3%A9biteurs
Record number: 3, Textual support number: 1 OBS
débiteurs : Ce terme a un sens plus large que «clients» et englobe les sommes dues par des clients par suite d'opérations normales de vente ainsi que celles dues par d'autres personnes physiques ou morales (dirigeants, succursales, créanciers des organismes publics, etc.). 5, record 3, French, - d%C3%A9biteurs
Record number: 3, Textual support number: 2 OBS
Comptes à recevoir : Lorsqu'il s'agit uniquement de sommes à recevoir de clients par suite d'opérations normales de vente, on emploiera plutôt le terme «comptes clients» ou tout simplement «clients». Si, par contre, comme c'est souvent le cas, les soldes comprennent différents montants dus par des personnes physiques ou morales autres que des clients, il faut se tourner vers les termes «débiteurs» ou «créances». Autrement dit: - Le générique «débiteurs» comprend les comptes de clients et de divers débiteurs. - Le générique «créances» comprend les comptes de clients et autres comptes. - Le générique «Accounts receivable» comprend les «trade receivables» et «other receivables». 5, record 3, French, - d%C3%A9biteurs
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
Record 3, Main entry term, Spanish
- cuentas a cobrar
1, record 3, Spanish, cuentas%20a%20cobrar
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- cuentas por cobrar 2, record 3, Spanish, cuentas%20por%20cobrar
correct, feminine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Créditos a cargo de deudores, que continuamente se convierten o pueden convertirse en bienes o valores más líquidos o disponibles, tales como efectivo, aceptaciones, etc. y que por lo tanto, puede esperarse que sean cobrados. 3, record 3, Spanish, - cuentas%20a%20cobrar
Record 4 - internal organization data 2009-09-17
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- trade accounts receivable
1, record 4, English, trade%20accounts%20receivable
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- trade receivables 2, record 4, English, trade%20receivables
correct, plural
- accounts receivable 3, record 4, English, accounts%20receivable
correct
- receivables 4, record 4, English, receivables
correct, plural
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Accounts receivable (also called trade accounts receivable) are the amounts owed to a concern by customers. An account receivable arises when a service (or merchandise) is sold and cash is not received immediately. 2, record 4, English, - trade%20accounts%20receivable
Record number: 4, Textual support number: 1 OBS
Although it is appropriate to refer to open accounts with customers arising from the sale of goods and services as "trade accounts receivable" to distinguish these from other accounts receivable, in practice this term is most often shortened to "accounts receivable" or even further to "(trade) receivables". 5, record 4, English, - trade%20accounts%20receivable
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- clients
1, record 4, French, clients
correct, masculine noun, plural
Record 4, Abbreviations, French
Record 4, Synonyms, French
- comptes clients 2, record 4, French, comptes%20clients
correct, masculine noun, plural
- comptes à recevoir 2, record 4, French, comptes%20%C3%A0%20recevoir
avoid, anglicism, masculine noun, plural
- comptes recevables 2, record 4, French, comptes%20recevables
avoid, anglicism, masculine noun, plural
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Comptes de tiers dans lesquels l'entité enregistre les sommes à recouvrer des clients pour des marchandises ou produits vendus ou des services rendus à crédit au cours du cycle d'exploitation. 3, record 4, French, - clients
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad
Record 4, Main entry term, Spanish
- cuentas por cobrar
1, record 4, Spanish, cuentas%20por%20cobrar
correct, feminine noun, plural
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- cuentas a cobrar 2, record 4, Spanish, cuentas%20a%20cobrar
correct, feminine noun, plural
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
Montos que deben a una empresa sus clientes por la compra de bienes y servicios suministrados a crédito. 3, record 4, Spanish, - cuentas%20por%20cobrar
Record 4, Key term(s)
- cuenta por cobrar
Record 5 - internal organization data 2009-09-17
Record 5, English
Record 5, Subject field(s)
- Government Accounting
Record 5, Main entry term, English
- accounts receivable
1, record 5, English, accounts%20receivable
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- receivables 2, record 5, English, receivables
correct, plural
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The billed (but uncollected) and unbilled or accrued financial claims arising from amounts owed to a Government body for use of its assets, or from the proceeds for provision of services as of the accounting date. 3, record 5, English, - accounts%20receivable
Record 5, French
Record 5, Domaine(s)
- Comptabilité publique
Record 5, Main entry term, French
- débiteurs
1, record 5, French, d%C3%A9biteurs
correct, masculine noun, plural
Record 5, Abbreviations, French
Record 5, Synonyms, French
- comptes débiteurs 2, record 5, French, comptes%20d%C3%A9biteurs
correct, masculine noun, plural
- comptes à recevoir 3, record 5, French, comptes%20%C3%A0%20recevoir
avoid, anglicism, masculine noun, plural
- comptes recevables 3, record 5, French, comptes%20recevables
avoid, anglicism, masculine noun, plural
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Créances qui ont été facturées (mais non perçues), celles qui n'ont pas été facturées, ou encore celles qui sont constatées par régularisation, et qui découlent de montants dus à un organisme gouvernemental pour l'utilisation de ses biens, ou qui émanent de rentrées pour des services rendus durant l'exercice. 3, record 5, French, - d%C3%A9biteurs
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Contabilidad pública
Record 5, Main entry term, Spanish
- cuentas por cobrar
1, record 5, Spanish, cuentas%20por%20cobrar
correct, feminine noun, plural
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: