TERMIUM Plus®
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BAD DEBT [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Finance
- Foreign Trade
- Banking
Record 1, Main entry term, English
- bad debt
1, record 1, English, bad%20debt
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- credit loss 2, record 1, English, credit%20loss
correct
- uncollectible account 3, record 1, English, uncollectible%20account
correct
- uncollectable account 4, record 1, English, uncollectable%20account
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An account or note receivable that is determined to be uncollectible. 5, record 1, English, - bad%20debt
Record 1, Key term(s)
- uncollectible debt
- uncollectable debt
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Finances
- Commerce extérieur
- Banque
Record 1, Main entry term, French
- créance irrécouvrable
1, record 1, French, cr%C3%A9ance%20irr%C3%A9couvrable
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- perte sur créance 2, record 1, French, perte%20sur%20cr%C3%A9ance
correct, feminine noun
- perte sur prêt 3, record 1, French, perte%20sur%20pr%C3%AAt
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Créance considérée comme perdue définitivement, le créancier n'espérant plus récupérer la somme due parce que, par exemple, le débiteur a disparu ou a fait faillite. 3, record 1, French, - cr%C3%A9ance%20irr%C3%A9couvrable
Record number: 1, Textual support number: 1 OBS
«Créance irrécouvrable» a remplacé l'ancienne appellation «mauvaise créance» dans la nouvelle version de la Loi de l'impôt sur le revenu entrée en vigueur le 1er mars 1994, article 20(1)(p). 4, record 1, French, - cr%C3%A9ance%20irr%C3%A9couvrable
Record 1, Key term(s)
- mauvaise créance
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Finanzas
- Comercio exterior
- Operaciones bancarias
Record 1, Main entry term, Spanish
- deuda incobrable
1, record 1, Spanish, deuda%20incobrable
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- cuenta incobrable 2, record 1, Spanish, cuenta%20incobrable
feminine noun
- deuda fallida 3, record 1, Spanish, deuda%20fallida
feminine noun, Mexico
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Crédito, préstamo o deuda comercial que resulta impagada por insolvencia del deudor. 4, record 1, Spanish, - deuda%20incobrable
Record number: 1, Textual support number: 1 CONT
Reserva para deudas incobrables. 1, record 1, Spanish, - deuda%20incobrable
Record number: 1, Textual support number: 1 OBS
Definición extraída del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 1, Spanish, - deuda%20incobrable
Record 2 - internal organization data 2022-12-21
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
Record 2, Main entry term, English
- bad debt
1, record 2, English, bad%20debt
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Although there is nothing inherently right or wrong about borrowing, financial experts often distinguish between "good debt" and "bad debt." ... Bad debt is debt taken on to buy something that immediately goes down in value or to buy something that you can't repay on time and in full, thus incurring interest charges and more debt. 1, record 2, English, - bad%20debt
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
Record 2, Main entry term, French
- mauvaise dette
1, record 2, French, mauvaise%20dette
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Même si ce n'est ni bon ni mauvais d'emprunter de l'argent, les experts financiers font souvent la distinction entre les «bonnes dettes» et les «mauvaises dettes». Si vous empruntez pour acheter quelque chose dont la valeur diminue immédiatement ou dont vous ne pouvez pas effectuer le remboursement au complet et à temps (ce qui occasionne des frais d'intérêt et un endettement plus élevé), il s'agit d'une mauvaise dette. 1, record 2, French, - mauvaise%20dette
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2002-02-21
Record 3, English
Record 3, Subject field(s)
- Loans
- Education (General)
Record 3, Main entry term, English
- bad debt loan
1, record 3, English, bad%20debt%20loan
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- bad debt 1, record 3, English, bad%20debt
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A CSL (Canada Student Loan) which have been in default for at least one year and no more than four years. 1, record 3, English, - bad%20debt%20loan
Record 3, French
Record 3, Domaine(s)
- Prêts et emprunts
- Pédagogie (Généralités)
Record 3, Main entry term, French
- créance irrécouvrable
1, record 3, French, cr%C3%A9ance%20irr%C3%A9couvrable
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
PEC (prêt d'études canadien) en défaut depuis au moins un an, mais pas plus de quatre ans. 1, record 3, French, - cr%C3%A9ance%20irr%C3%A9couvrable
Record 3, Spanish
Record 3, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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