TERMIUM Plus®
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UNCOLLECTIBLE DEBT [2 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 2002-03-21
Record 2, English
Record 2, Subject field(s)
- Loans
- Education (General)
Record 2, Main entry term, English
- debt deemed uncollectible
1, record 2, English, debt%20deemed%20uncollectible
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Prêts et emprunts
- Pédagogie (Généralités)
Record 2, Main entry term, French
- créance jugée irrécouvrable
1, record 2, French, cr%C3%A9ance%20jug%C3%A9e%20irr%C3%A9couvrable
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, 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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