TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUED INTEREST RECEIVABLE [2 records]
Record 1 - internal organization data 2010-05-25
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- National Accounting
Record 1, Main entry term, English
- accrued interest receivable
1, record 1, English, accrued%20interest%20receivable
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- interest receivable 2, record 1, English, interest%20receivable
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Accumulated interest due by a debtor. 3, record 1, English, - accrued%20interest%20receivable
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité nationale
Record 1, Main entry term, French
- intérêts courus à recevoir
1, record 1, French, int%C3%A9r%C3%AAts%20courus%20%C3%A0%20recevoir
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- intérêts à recevoir 2, record 1, French, int%C3%A9r%C3%AAts%20%C3%A0%20recevoir
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Intérêts courus sur des effets de commerce, des prêts ou des obligations, constituant des produits à recevoir constatés à l'actif. 3, record 1, French, - int%C3%A9r%C3%AAts%20courus%20%C3%A0%20recevoir
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Contabilidad nacional
Record 1, Main entry term, Spanish
- intereses acumulados por cobrar
1, record 1, Spanish, intereses%20acumulados%20por%20cobrar
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-04-07
Record 2, English
Record 2, Subject field(s)
- Loans
Record 2, Main entry term, English
- in a nonaccrual status 1, record 2, English, in%20a%20nonaccrual%20status
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
When a borrower is placed in nonaccrual status, accrued interest is eliminated from the financial statement receivable balances and interest income is correspondingly reduced. During the time the borrower remains in nonaccrual status, interest income is reflected in the financial statement only to the extent actually received in cash. Placing a borrower in nonaccrual status in no way affects the interest payment obligations to the borrower; interest continues to be billed on the original terms of the loan. 1, record 2, English, - in%20a%20nonaccrual%20status
Record 2, French
Record 2, Domaine(s)
- Prêts et emprunts
Record 2, Main entry term, French
- dont les intérêts impayés ne sont pas comptabilisés 1, record 2, French, dont%20les%20int%C3%A9r%C3%AAts%20impay%C3%A9s%20ne%20sont%20pas%20comptabilis%C3%A9s
Record 2, Abbreviations, French
Record 2, Synonyms, French
- classé improductif 1, record 2, French, class%C3%A9%20improductif
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Préstamos
Record 2, Main entry term, Spanish
- exclusión del régimen de contabilidad en valores devengados
1, record 2, Spanish, exclusi%C3%B3n%20del%20r%C3%A9gimen%20de%20contabilidad%20en%20valores%20devengados
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
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: