TERMIUM Plus®
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ROTACION CUENTAS COBRAR [1 record]
Record 1 - internal organization data 2010-05-26
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
Record 1, Main entry term, English
- accounts receivable turnover
1, record 1, English, accounts%20receivable%20turnover
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounts receivable turnover ratio 2, record 1, English, accounts%20receivable%20turnover%20ratio
correct
- receivables turnover ratio 2, record 1, English, receivables%20turnover%20ratio
correct
- receivables turnover 2, record 1, English, receivables%20turnover
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A ratio [that] measures the number of times receivables are generated and collected during a time period. 3, record 1, English, - accounts%20receivable%20turnover
Record number: 1, Textual support number: 1 OBS
It [accounts receivable turnover] is normally calculated as net credit sales divided by receivables. 3, record 1, English, - accounts%20receivable%20turnover
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
Record 1, Main entry term, French
- rotation des comptes clients
1, record 1, French, rotation%20des%20comptes%20clients
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- ratio de rotation des comptes clients 1, record 1, French, ratio%20de%20rotation%20des%20comptes%20clients
correct, masculine noun
- coefficient de rotation des comptes clients 1, record 1, French, coefficient%20de%20rotation%20des%20comptes%20clients
correct, masculine noun
- taux de rotation des comptes clients 1, record 1, French, taux%20de%20rotation%20des%20comptes%20clients
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ratio d'activité indiquant le nombre moyen de fois où les comptes clients sont enregistrés et recouvrés au cours d'une période, et permettant d'apprécier la qualité et l'importance relative de ces comptes ainsi que l'efficience de la politique de crédit de l'entreprise. 1, record 1, French, - rotation%20des%20comptes%20clients
Record number: 1, Textual support number: 1 CONT
Le ratio de rotation des comptes clients correspond au quotient obtenu en divisant le chiffre d'affaires net de la période considérée par le solde moyen des comptes clients pendant la période. 1, record 1, French, - rotation%20des%20comptes%20clients
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- rotación de las cuentas a cobrar
1, record 1, Spanish, rotaci%C3%B3n%20de%20las%20cuentas%20a%20cobrar
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Resultado de dividir las ventas anuales en las que se ha concedido plazo de pago por el saldo medio o final de efectos a cobrar. Dividiendo 365 entre la rotación obtenemos el período medio de cobro de la empresa. A veces se tienen en cuenta todas las ventas sin deducir las que son al contado. 1, record 1, Spanish, - rotaci%C3%B3n%20de%20las%20cuentas%20a%20cobrar
Record number: 1, Textual support number: 1 OBS
rotación de las cuentas a cobrar: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - rotaci%C3%B3n%20de%20las%20cuentas%20a%20cobrar
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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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