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The following glossary is designed to aid the reader in the comprehension of Business Management terms. It provides short definitions and french translations for each term.

Because the vocabulary is constantly in evolution to account for new realities, and above all, because the potential scope is so huge: this glossary is not complete for the moment.

Therefore, thank you to inform the adminitrator about any term you don't find or about any other comment:

* from this page, following the link administrator,
* or from any page of the glossary, using the "contact" item of the "help" menu.

Changes and additions will be made from time to time.

Sources: This glossary is a composite of information obtained from several types of resource. Among them is "Le grand dictionnaire terminologique" from the Service of Quebec of the French language. Term you don't find here can be accessed via the above link.

This version is updated 10-JANV-2007.

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Bad debt:

An account receivable that never will be collected. See allowance for doubtful accounts.

FR: Créance irrécouvrable