TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PROVISION DOUBTFUL DEBTS [1 record]
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
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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