TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

AGEING RECEIVABLES [1 record]

Record 1 1998-08-28

English

Subject field(s)
  • Financial Accounting
DEF

An analysis of the elements of individual accounts receivable according to the time elapsed after the dates of billing or the due dates, usually the former; employed as an aid in determining an allowance or the propriety of an allowance for bad debts.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode qui consiste à classer les comptes-clients en fonction du temps qui s'est écoulé depuis la date effective des opérations généralement la date de facturation ou depuis le moment où les créances sont devenues exigibles.

OBS

«Débiteurs» a un sens large qui englobe les sommes dues par des clients par suite d'opérations normales de vente (comptes clients) ainsi que celles dues par d'autres personnes physiques ou morales (dirigeants, succursales, etc.)

Spanish

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