TERMIUM Plus®

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

TRADE ACCOUNT PAYABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-07-12

English

Subject field(s)
  • Accounting
DEF

A liability on open account for the purchase of commodities or services used in the regular course of business.

OBS

Although it is appropriate to refer to liabilities arising from the purchase of goods and services used in the regular course of business as "trade accounts payable" to distinguish these from other accounts payable, in practice the shorter term "accounts payable" is most often used.

French

Domaine(s)
  • Comptabilité
DEF

Somme due par une personne à une entreprise qui lui a vendu des biens ou rendu des services.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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