TERMIUM Plus®

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

CONTROLE FACTURES IMPAYEES [1 record]

Record 1 2009-06-30

English

Subject field(s)
  • Management Control
  • Accounting
Key term(s)
  • open item processing

French

Domaine(s)
  • Contrôle de gestion
  • Comptabilité
DEF

Méthode de suivi appliquée aux comptes clients, qui consiste à tenir un fichier distinct et détaillé des factures non encore réglées et, lors de l'encaissement d'une somme reçue du client en paiement de son compte, à rapprocher cette somme des factures individuelles plutôt que du solde impayé que cet encaissement est censé régler.

Spanish

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