TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PROVISION DOUBTFUL ACCOUNTS [2 records]
Record 1 - internal organization data 2018-01-17
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- allowance for doubtful accounts
1, record 1, English, allowance%20for%20doubtful%20accounts
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- allowance for bad debts 2, record 1, English, allowance%20for%20bad%20debts
correct
- allowance for uncollectible accounts 3, record 1, English, allowance%20for%20uncollectible%20accounts
correct
- provision for doubtful accounts 4, record 1, English, provision%20for%20doubtful%20accounts
correct
- provision for doubtful debts 5, record 1, English, provision%20for%20doubtful%20debts
correct
- provision for bad debts 5, record 1, English, provision%20for%20bad%20debts
correct
- allowance for bad debt 6, record 1, English, allowance%20for%20bad%20debt
correct, less frequent
- bad debt allowance 7, record 1, English, bad%20debt%20allowance
correct, less frequent
- bad debt provision 8, record 1, English, bad%20debt%20provision
correct, less frequent
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[A] provision made in a company's accounts which recognizes that some debts will not be able to be collected. 9, record 1, English, - allowance%20for%20doubtful%20accounts
Record 1, Key term(s)
- provision for bad debt
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- provision pour créances douteuses
1, record 1, French, provision%20pour%20cr%C3%A9ances%20douteuses
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- provision pour créances irrécouvrables 2, record 1, French, provision%20pour%20cr%C3%A9ances%20irr%C3%A9couvrables
correct, feminine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- provisión de clientes dudosos
1, record 1, Spanish, provisi%C3%B3n%20de%20clientes%20dudosos
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Provisión contable que se lleva como gasto a la cuenta de resultados de un ejercicio, figurando como cuenta de pasivo, para indicar los posibles clientes de dudoso cobro. Una vez que se confirma que un cliente es fallido se adeuda la cuenta de provisión de clientes dudosos y se acredita la cuenta de clientes. 1, record 1, Spanish, - provisi%C3%B3n%20de%20clientes%20dudosos
Record number: 1, Textual support number: 1 OBS
provisión de clientes dudosos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - provisi%C3%B3n%20de%20clientes%20dudosos
Record 2 - internal organization data 2006-10-05
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- bad debt expense
1, record 2, English, bad%20debt%20expense
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- bad-debt expense 2, record 2, English, bad%2Ddebt%20expense
correct
- provision for bad debts 1, record 2, English, provision%20for%20bad%20debts
correct
- provision for doubtful accounts 1, record 2, English, provision%20for%20doubtful%20accounts
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The account to which is charged periodically, usually with an offsetting credit to a reserve or allowance for bad debts, the estimated loss from uncollectible accounts based, for example, on a percentage of (credit) sales for the period, a percentage of outstanding accounts at the end of the period, or a review of the individual accounts: in each case, any balance remaining in the reserve from past periods being taken into consideration. 2, record 2, English, - bad%20debt%20expense
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- créances douteuses
1, record 2, French, cr%C3%A9ances%20douteuses
correct, feminine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- créances estimées irrécouvrables 1, record 2, French, cr%C3%A9ances%20estim%C3%A9es%20irr%C3%A9couvrables
correct, feminine noun, plural
- dotation à la provision pour créances douteuses 1, record 2, French, dotation%20%C3%A0%20la%20provision%20pour%20cr%C3%A9ances%20douteuses
correct, feminine noun
- dotation à la provision pour créances irrécouvrables 1, record 2, French, dotation%20%C3%A0%20la%20provision%20pour%20cr%C3%A9ances%20irr%C3%A9couvrables
correct, feminine noun
- dotation à la provision pour dépréciation des créances 1, record 2, French, dotation%20%C3%A0%20la%20provision%20pour%20d%C3%A9pr%C3%A9ciation%20des%20cr%C3%A9ances
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Compte de charges dans lequel on enregistre les montants estimatifs de créances irrécouvrables à imputer à l'exercice au cours duquel les produits correspondants sont constatés ou dès qu'apparaît une perte probable. 1, record 2, French, - cr%C3%A9ances%20douteuses
Record number: 2, Textual support number: 1 OBS
La contrepartie de la charge estimative est portée au crédit du compte Provision pour créances douteuses. 1, record 2, French, - cr%C3%A9ances%20douteuses
Record number: 2, Textual support number: 2 OBS
En Belgique, comme les créances douteuses ne peuvent faire l'objet de provisions, on parle de «réduction de valeur sur créances». 1, record 2, French, - cr%C3%A9ances%20douteuses
Record number: 2, Textual support number: 3 OBS
créances douteuses; créances estimées irrécouvrables : termes habituellement utilisés au pluriel. 2, record 2, French, - cr%C3%A9ances%20douteuses
Record 2, Key term(s)
- créances irrécouvrables
- créance irrécouvrable
- créance douteuse
- créance estimée irrécouvrable
Record 2, Spanish
Record 2, Textual support, Spanish
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