TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AVERAGE COLLECTION PERIOD RECEIVABLES [1 record]
Record 1 - internal organization data 2010-04-14
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Accounting
Record 1, Main entry term, English
- collection period of receivables
1, record 1, English, collection%20period%20of%20receivables
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- average collection period 2, record 1, English, average%20collection%20period
correct
- ACP 3, record 1, English, ACP
correct
- ACP 3, record 1, English, ACP
- average collection period of receivables 1, record 1, English, average%20collection%20period%20of%20receivables
correct
- average collection period of accounts receivable 4, record 1, English, average%20collection%20period%20of%20accounts%20receivable
correct
- number of days' sales in accounts receivable 4, record 1, English, number%20of%20days%27%20sales%20in%20accounts%20receivable
correct
- days' sales in receivables 5, record 1, English, days%27%20sales%20in%20receivables
correct
- accounts receivable collection period 6, record 1, English, accounts%20receivable%20collection%20period
correct
- collection period 1, record 1, English, collection%20period
correct
- days receivable outstanding 1, record 1, English, days%20receivable%20outstanding
correct
- debtor days ratio 1, record 1, English, debtor%20days%20ratio
correct, Great Britain
- number of days' sales in average receivables 1, record 1, English, number%20of%20days%27%20sales%20in%20average%20receivables
correct
- days receivable 7, record 1, English, days%20receivable
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A measure of the average number of days it takes to collect receivables. It is compared with credit terms extended to customers to evaluate a firm's credit management. (This ratio) is usually derived as receivables divided by average daily sales, i.e., annual sales divided by 365 or 360. 6, record 1, English, - collection%20period%20of%20receivables
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité
Record 1, Main entry term, French
- délai moyen de règlement des comptes clients
1, record 1, French, d%C3%A9lai%20moyen%20de%20r%C3%A8glement%20des%20comptes%20clients
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- délai moyen de règlement des clients 1, record 1, French, d%C3%A9lai%20moyen%20de%20r%C3%A8glement%20des%20clients
correct, masculine noun
- période de recouvrement des comptes clients 2, record 1, French, p%C3%A9riode%20de%20recouvrement%20des%20comptes%20clients
correct, feminine noun
- jours de crédit clients 1, record 1, French, jours%20de%20cr%C3%A9dit%20clients
correct, masculine noun
- période moyenne de recouvrement des créances 1, record 1, French, p%C3%A9riode%20moyenne%20de%20recouvrement%20des%20cr%C3%A9ances
correct, feminine noun
- délai moyen de recouvrement des créances 1, record 1, French, d%C3%A9lai%20moyen%20de%20recouvrement%20des%20cr%C3%A9ances
correct, masculine noun
- délai moyen de recouvrement 1, record 1, French, d%C3%A9lai%20moyen%20de%20recouvrement
correct, masculine noun
- ratio de rotation des créances clients 3, record 1, French, ratio%20de%20rotation%20des%20cr%C3%A9ances%20clients
correct, masculine noun, France
- période moyenne d'encaissement 4, record 1, French, p%C3%A9riode%20moyenne%20d%27encaissement
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Période moyenne qui s'écoule avant que l'entreprise ne puisse recouvrer ses comptes clients. 1, record 1, French, - d%C3%A9lai%20moyen%20de%20r%C3%A8glement%20des%20comptes%20clients
Record number: 1, Textual support number: 1 OBS
Cette période correspond au nombre de jours que l'on obtient en multipliant le solde moyen des comptes clients durant l'exercice par 365, puis en divisant le produit obtenu par le chiffre d'affaires net de l'exercice. On peut également calculer cette période en divisant 365 par le coefficient de rotation des comptes clients. 1, record 1, French, - d%C3%A9lai%20moyen%20de%20r%C3%A8glement%20des%20comptes%20clients
Record number: 1, Textual support number: 2 OBS
période moyenne d'encaissement : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 5, record 1, French, - d%C3%A9lai%20moyen%20de%20r%C3%A8glement%20des%20comptes%20clients
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Gestión presupuestaria y financiera
- Contabilidad
Record 1, Main entry term, Spanish
- período medio de cobro
1, record 1, Spanish, per%C3%ADodo%20medio%20de%20cobro
correct, masculine noun
Record 1, Abbreviations, Spanish
- PMC 1, record 1, Spanish, PMC
correct
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Número de días que por término medio financia la empresa a sus clientes, con independencia de descontar o no el papel comercial. Se calcula dividiendo el saldo de la cuenta de clientes más el de la cuenta de efectos a cobrar (o la de orden de efectos descontados pendientes de vencimiento) entre la cifra de ventas neta, y multiplicando por 365 días. La rotación se calcularía dividiendo la cifra de ventas entre el saldo de clientes y efectos. A veces se usa sólo el saldo de clientes. 1, record 1, Spanish, - per%C3%ADodo%20medio%20de%20cobro
Record number: 1, Textual support number: 1 OBS
período medio de cobro; PMC: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - per%C3%ADodo%20medio%20de%20cobro
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