- overdue accounts receivable
- 1) Общая лексика: ПДЗ (Просроченная дебиторская задолженность)2) Экономика: просроченная дебиторская задолженность
Универсальный англо-русский словарь. Академик.ру. 2011.
Универсальный англо-русский словарь. Академик.ру. 2011.
receivable — re·ceiv·able /ri sē və bəl/ adj 1: capable of being received 2: subject to call for payment notes receivable see also account receivable receivable n … Law dictionary
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
allowance for bad debts — A reduction in the value of *accounts receivable. One or more *general ledger accounts are used to record allowances for bad debts, which represent the value of accounts receivable whose ultimate collection is in doubt. The allowance may be for… … Auditor's dictionary
receivables — Name used by bankers to describe moneys owed to a business and yet to be received. Usually the amounts due from trade creditors who purchased goods or services on credit. Functionally equivalent to accounts or accounts receivable except that… … Financial and business terms
Days Sales Outstanding — In accountancy, Days Sales Outstanding is a company s average collection period. A low number of days indicates that the company collects its outstanding receivables quickly. Typically, DSO is calculated monthly. The Days Sales Outstanding (DSO)… … Wikipedia
Days sales outstanding — In accountancy, Days Sales Outstanding (also called Days Receivables) is a calculation used by a company to estimate their average collection period. A low number of days indicates that the company collects its outstanding receivables quickly.… … Wikipedia
Accounting software — is application software that records and processes accounting transactions within functional modules such as accounts payable, accounts receivable, payroll, and trial balance. It functions as an accounting information system. It may be developed… … Wikipedia
Cash collection — is a function of Accounts receivable[1][2]. It is the recovery of cash from a business or individual with which you have issued an Invoice. Unpaid invoices are considered outstanding. Invoices are always issued with terms of payment[3]. These… … Wikipedia
Dunning — Making insistent demands for the payment of a debt. Dunning, in the business context, refers to the collections process, whereby a business communicates with customers who have fallen behind in paying their bills. The term is believed to have… … Investment dictionary
due — Synonyms and related words: according to Hoyle, accountable, accounts payable, accounts receivable, acknowledgment, adequate, alleged, amount due, ample, anticipated, appropriate, appurtenance, arrearage, arrears, ascribable, assignable,… … Moby Thesaurus
aging of balances — The stratification of a balance sheet amount by either transaction or cash *settlement date. Balances for which aged analyses are prepared typically include *accounts receivable, inventory, and long term *loans. Aging is often used for management … Auditor's dictionary