TERMIUM Plus®

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

PROVISION BAD DEBT [1 record]

Record 1 2018-01-17

English

Subject field(s)
  • Financial Accounting
DEF

[A] provision made in a company's accounts which recognizes that some debts will not be able to be collected.

Key term(s)
  • provision for bad debt

French

Domaine(s)
  • Comptabilité générale

Spanish

Campo(s) temático(s)
  • Contabilidad general
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.

OBS

provisión de clientes dudosos: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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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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