Note de débit

Une note de débit est un document émis par un vendeur à un acheteur faisant état d'une somme due par ce dernier au vendeur. Un fournisseur émet une note de débit à un client lorsque le compte de ce client chez ce fournisseur est débiteur, c'est-à-dire lorsque le client doit de l'argent au fournisseur. La note de débit fait état d'une dette de l'acheteur vis-à-vis du vendeur. Le document faisant état du contraire, c'est-à-dire d'une dette du vendeur vis-à-vis de l'acheteur, est appelé un avoir. En Belgique et en République démocratique du Congo, ce même document est appelé une note de crédit.


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Talmud that was compiled in Southern Levant Rabbinic literatureTalmud Readers by Adolf Behrman Talmudic literature Tannaitic Mishnah Tosefta Amoraic (Gemara) Jerusalem Talmud Babylonian Talmud Later Minor Tractates Halakhic Midrash Exodus Mekhilta of Rabbi Ishmael Mekhilta of Rabbi Shimon bar Yochai Leviticus Sifra (Torat Kohanim) Numbers and Deuteronomy Sifre Sifrei Zutta on Numbers (Mekhilta le-Sefer Devarim) Aggadic Midrash Tannaitic Seder Olam Rabbah Alphabet of Rabbi Akiva Baraita of the...

 

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