-
1 accounts receivable period
фин. = average collection periodАнгло-русский экономический словарь > accounts receivable period
-
2 accounts receivable collection period
Englisch-Deutsch Fachwörterbuch der Wirtschaft > accounts receivable collection period
-
3 accounts receivable turnover
фин. оборачиваемость дебиторской задолженности (рассчитывается как отношение чистого объема продаж или объема продаж в кредит к среднему за период размеру дебиторской задолженности; измеряется в количестве оборотов за период)Syn:See:
* * *
оборот дебиторской задолженности: отношение суммарных продаж в кредит к средней дебиторской задолженности за определенный период (сколько раз в течение учетного периода оборачивается дебиторская задолженность); показатель способности организации превратить запасы в наличные; см. collection ratio.* * ** * *. Ratio obtained by dividing total credit sales by accounts receivable. The result indicates how many times the receivables have been collected during the period covered by the sales. It's a measure of how well the company is collecting it's accounts receivable. . Small Business Taxes & Management 2 .Англо-русский экономический словарь > accounts receivable turnover
-
4 accounts receivable collection period
фин. = average collection periodАнгло-русский экономический словарь > accounts receivable collection period
-
5 accounts receivable days
фин. = average collection periodАнгло-русский экономический словарь > accounts receivable days
-
6 accounts receivable days outstanding
фин. = average collection periodАнгло-русский экономический словарь > accounts receivable days outstanding
-
7 schedule of accounts receivable
учет реестр дебиторской задолженности* (составляется в конце отчетного периода с целью удостовериться, что общее сальдо по счетам дебиторской задолженности во вспомогательной книге совпадает с контрольным счетом дебиторской задолженности)See:Англо-русский экономический словарь > schedule of accounts receivable
-
8 average age of accounts receivable
фин. = average collection period* * *. Средневзвешенный срок действия всех счетов-фактур компании . Инвестиционная деятельность .Англо-русский экономический словарь > average age of accounts receivable
-
9 days in accounts receivable
фин. = average collection periodАнгло-русский экономический словарь > days in accounts receivable
-
10 days sales in accounts receivable
фин. = average collection periodАнгло-русский экономический словарь > days sales in accounts receivable
-
11 days' sales in accounts receivable
фин. = average collection periodАнгло-русский экономический словарь > days' sales in accounts receivable
-
12 accounts payable
сокр. AP, A/P учет, фин. кредиторская задолженность, счета к оплате [к платежу\], счета кредиторова) (стоимостное выражение обязательств должника перед своими кредиторами, состоит из неосуществленных платежей поставщикам за отгруженные товары, неоплаченных налогов, невыплаченной начисленной заработной платы, неоплаченных долгов и т. п.)See:salaries and wages payable, wages and salaries payable, accounts payable ageing report, accounts payable clerk, accounts payable ledger, accounts payable period, accounts payable turnover, accounts receivableб) (статья в балансе, по которой отражаются сумма обязательств предприятий перед поставщиками, государственными органами и т. п.)Syn:See:
* * *
кредиторская задолженность: счета кредиторов, кредиторы по расчетам; суммы (долги), причитающиеся кредиторам за расчеты по товарам и услугам по открытому счету (список кредиторов); ожидаемые платежи за товары и услуги; см. accounts receivable.* * *. деньги, которые Вы должны поставщику . A liability arising when a vendor provides goods or services that are not immediately paid for and where the liability is not formalized in writing but backed by the reputation and credit worthiness of the debtor. When a business using the accrual basis of accounting purchases goods or services the company reports an expense and an account payable. When payment is made the account payable is reduced. Словарь экономических терминов .* * *Финансы/Кредит/Валюта -
13 accounts payable turnover
фин. оборачиваемость кредиторской задолженности (отношение стоимости закупок к средней за период величине кредиторской задолженности; измеряется в количестве оборотов за период)Syn:See:Англо-русский экономический словарь > accounts payable turnover
-
14 average collection period
сокр. ACP фин. период [срок\] погашения [оборачиваемости\] дебиторской задолженности, средний срок получения платежа, средний период инкассации (среднее число дней, необходимое для взыскания дебиторской задолженности; рассчитывается как отношение среднего за период размера дебиторской задолженности, умноженного на количество дней в периоде, к чистому объему продаж за период, или, что тоже самое, как отношение среднего за период размера дебиторской задолженности к среднему за период дневному объему продаж)Syn:debtor collection period, debtors collection period, debt collection period, days sales outstanding, debtors turnover period, debtor days, number of days' sales in receivables, number of days of receivables, days sales in receivables, days sales in accounts receivable, days in accounts receivable, days in receivables, days' sales uncollected, average age of receivables, average age of accounts receivable, accounts receivable collection period, receivables period, receivables conversion period, receivables collection period, accounts receivable period, average days receivable, days' receivable, days receivable outstanding, days receivables outstanding, accounts receivable days, accounts receivable days outstanding, collection ratioSee:average payment period, turnover period, accounts receivable, accounts receivable turnover, cash cycle, asset management ratio
* * *
средний срок получения платежа по определенным долгам: отношение годовых поступлений компании к продаже в кредит в расчете на один день.* * ** * *. . Словарь экономических терминов .Англо-русский экономический словарь > average collection period
-
15 average collection period
Finthe mean time required for a firm to liquidate its accounts receivable, measured from the date each receivable is posted until the last payment is received.EXAMPLEIts formula is:Accounts receivable /Average daily sales = Average collection periodFor example, if accounts receivable are $280,000, and average daily sales are 7,000, then:280,000 /7,000 = 40The ultimate business dictionary > average collection period
-
16 average collection period
фін., бухг. середній період сплати дебіторської заборгованості; середній період погашення дебіторської заборгованості; середній період погашення заборгованості покупцями; середній строк надходження дебіторської заборгованостіфінансовий показник, що встановлює період часу, за який дебіторська заборгованість (accounts receivable) переводиться в операційні надходження (operating revenue); обчислюється за такою формулою:average collection period = (accounts receivable ÷ operating revenue) × 365 days♦ за цим показником визначається спроможність підприємства мобілізувати грошові надходження з рахунків дебіторів; чим швидше підприємство отримує надходження, тим кращим є його фінансовий стан═════════■═════════favourable average collection period сприятливий період сплати дебіторської заборгованості; high average collection period високий період сплати дебіторської заборгованості; low average collection period низький період сплати дебіторської заборгованості; satisfactory average collection period задовільний період сплати дебіторської заборгованості═════════□═════════to calculate the average collection period підраховувати/підрахувати середній період сплати дебіторської заборгованості; to increase the average collection period збільшувати/збільшити середній період сплати дебіторської заборгованості; to reduce the average collection period зменшувати/зменшити середній період сплати дебіторської заборгованостіaverage collection period:: debt days ratio; average collection period ‡ activity ratios (382)▹▹ efficiency¹The English-Ukrainian Dictionary > average collection period
-
17 schedule of accounts payable
учет реестр кредиторской задолженности* (составляется в конце отчетного периода с целью удостовериться, что общее сальдо по счетам кредиторской задолженности во вспомогательной книге совпадает с контрольным счетом кредиторской задолженности)See:* * *Англо-русский экономический словарь > schedule of accounts payable
-
18 receivables conversion period
фин. период [срок\] погашения [оборачиваемости\] дебиторской задолженности (среднее число дней, необходимое для взыскания дебиторской задолженности; рассчитывается как отношение среднего за период размера дебиторской задолженности, умноженного на количество дней в периоде, к чистому объему продаж за период)Syn:See:Англо-русский экономический словарь > receivables conversion period
-
19 collection ratio
Finthe average number of days it takes a firm to convert its accounts receivable into cash.EXAMPLEIdeally, this period should be decreasing or constant. A low figure means the company collects its outstanding receivables quickly. Collection ratios are usually reviewed quarterly or yearly.Calculating the collection ratio requires three figures: total accounts receivable, total credit sales for the period analyzed, and the number of days in the period (annual, 365; six months, 182; quarter, 91). The formula is:accounts receivable/total credit sales for the period × number of days in the periodFor example: if total receivables are $4,400,000, total credit sales in a quarter are $9,000,000, and number of days is 91, then:4,500,000/9,000,000 × 91 = 45.5Thus, it takes an average 45.5 days to collect receivables.Properly evaluating a collection ratio requires a standard for comparison. A traditional rule of thumb is that it should not exceed a third to a half of selling terms. For instance, if terms are 30 days, an acceptable collection ratio would be 40 to 45 days.Companies use collection ratio information with an accounts receivable aging report. This lists four categories of receivables: 0–30 days, 30–60 days, 60–90 days, and over 90 days. The report also shows the percentage of total accounts receivable that each group represents, allowing for an analysis of delinquencies and potential bad debts.Also known as days’ sales outstanding -
20 Forderung
Forderung f 1. GEN requirement, claim, debt; 2. VERSICH claim, call • durch ein allgemeines Vorrecht gesicherte Forderung RECHT claim secured by a general right of preference (nicht in Deutschland) • durch ein dingliches Recht gesicherte Forderung RECHT claim guaranteed by a right over land or other property • eine Forderung anmelden RECHT lodge a claim • eine Forderung berichtigen RECHT meet a claim • eine Forderung bestreiten RECHT contest a claim • eine Forderung einreichen RECHT file a claim • eine Forderung einziehen FIN collect a debt • eine Forderung erlassen GEN release a debt, remit a debt • eine Forderung feststellen RECHT admit a debt • eine Forderung liquidieren FIN collect a debt • eine Forderung regulieren GEN adjust a claim (Versicherung) • eine Forderung stellen RECHT set up a claim • eine Forderung zulassen RECHT admit a debt • Forderung an RW debt owed by • in einer Insolvenz angemeldete Forderung RECHT claim lodged in an insolvency • seine Forderungen anmelden RECHT declare one’s claims* * *f 1. < Geschäft> requirement; 2. < Versich> claim, call ■ eine Forderung einreichen < Recht> file a claim ■ eine Forderung einziehen < Finanz> collect a debt ■ eine Forderung erlassen <Vw> release a debt, remit a debt ■ eine Forderung liquidieren < Finanz> collect a debt ■ eine Forderung regulieren < Versich> adjust a claim ■ eine Forderung stellen < Recht> set up a claim ■ Forderung an < Rechnung> debt owed by* * *Forderung
call, demand, requirement, (Anspruch) claim, title, debt, (Bedingung) stipulation, (Preisforderung) charge;
• zum Ausgleich aller Forderungen in full settlement;
• Forderungen (Bilanz) debtors, debts (Br.), receivables (US);
• abgetretene Forderungen assigned claims, (Bilanz) pledged accounts receivables (US);
• ältere Forderung anterior claim;
• anerkannte Forderung acknowledged (allowed) claim, debt by special contract;
• im Feststellungsverfahren anerkannte Forderung debt on record, judgment debt;
• angebliche Forderung pretended claim;
• anmeldefähige Forderung provable claim (debt);
• im Konkurs anmeldefähige Forderung debt provable in bankruptcy;
• ausgeklagte Forderung judgment debt;
• aussonderungsberechtigte Forderung colo(u)rable claim;
• aussonderungsfähige Forderung claim of exemption (US);
• ausstehende Forderungen active (outstanding) debts, outs, accounts receivable (US);
• bedingte Forderungen contingent receivables (US);
• bevorzugt zu befriedigende Forderung preferential (preferred) debt (claim);
• befristete Forderung deferred claim;
• ziffernmäßig nicht begrenzte Forderung unlimited claim;
• begründete Forderung legitimate claim;
• vertraglich begründete Forderung debt founded on contract (upon a written instrument), simple debt;
• nicht beitreibbare Forderung unenforceable claim;
• berechtigte Forderung legal demand, equitable claim;
• dinglich besicherte Forderung debt covered by a security;
• bestrittene Forderung disputed claim;
• betagte Forderung deferred claim;
• bevorrechtigte Forderung priority of a claim, privileged (preferential, preferred, US) debt, (Konkursverfahren) secured (preferential, preferred) debt, prior (preference, preferential, priority) claim, claim entitled to priority, (Nachlassverfahren) privileged debt;
• nicht bevorrechtigte Forderung unsecured (ordinary) debt, non-provable claim, (Konkurs) simple debt;
• bevorzugte Forderung preferential (preferred, US) debt;
• ziffernmäßig nicht bewiesene Forderung illiquid debt;
• billige Forderung reasonable demand, equity;
• blockierte Forderung blocked debt;
• buchmäßige Forderung book claim (debt);
• diverse Forderungen (Bilanz) sundry debtors, sundries;
• dubiose Forderungen doubtful debts, notes and accounts (US), doubtful accounts;
• nicht durchgesetzte Forderung dormant claim;
• eingefrorene Forderung frozen (blocked) debt;
• eingegangene, schon abgeschriebene Forderungen bad debts collected (US);
• eingeklagte Forderung litigious right;
• einklagbare Forderung legal debt, debt at law, recoverable claim;
• nicht einklagbare Forderung debt dead in law;
• entstandene, aber noch nicht fällige Forderungen accrued income (receivable accounts, US), accruals receivable (US);
• vertraglich entstandene Forderung simple debt;
• erdichtete Forderung simulated debt;
• erfundene Forderung bogus claim;
• erloschene Forderung extinct claim;
• fällige Forderung pure debt, matured claim, debt due;
• sofort fällige Forderung liquid debt;
• festgestellte Forderung (durch Gericht) judgment debt, debt of record, (Konkurs) liquidated demand, proved debt;
• fingierte Forderung simulated debt, bogus claim;
• gegenseitige Forderungen mutual debts (demands);
• gegenwärtige und künftige Forderungen debts owing or accruing;
• geldähnliche Forderung near (US sl.) (quasi, US) money;
• gepfändete Forderung garnished debt;
• gesicherte Forderung secured debt (claim), money secured, privileged debt;
• dinglich gesicherte Forderungen debts covered by a security;
• hypothekarisch gesicherte Forderungen mortgage claims (receivables, US), hypothecary debts;
• gesperrte Forderung blocked debt;
• getilgte Forderung debt paid;
• gewöhnliche Forderungen (im Konkurs) simple debt;
• gültige Forderung existing debt;
• hochgeschraubte Forderung exaggerated demand (claim);
• hypothekarische Forderung mortgage claim, hypothecary debt;
• künftige, noch nicht fällige Forderungen deferred accounts receivable (US);
• kurzfristige Forderungen short-term debts, (Bilanz) liquid (current) assets;
• laufende Forderung current account;
• lohnfremde Forderungen non-wage demands;
• im Range nachgehende (nachrangige) Forderung subordinated debt;
• im Konkurs nachgewiesene Forderung proved debt (claim);
• [noch] nicht nachgewiesene Forderung unsubstantiated claim;
• nachweisbare Forderung provable debt;
• nicht nachweisbare Forderung non-provable claim;
• privilegierte Forderung preferential (preferred) debt, (Nachlassverfahren) privileged debt;
• jederzeit realisierbare Forderung solvent debt;
• rückständige Forderung [debt in] arrears;
• saftige Forderung steep demand;
• sichergestellte Forderung secured debt;
• sonstige Forderungen (Bilanz) other accounts receivable (US);
• strittige Forderung disputed (litigious) claim;
• überspitzte Forderungen overcharged claims, exaggerated demands (claims);
• übertriebene Forderung exaggerated demand (exaction, claim);
• unannehmbare Forderungen unacceptable demands;
• unbedingte Forderung non-contingent claim;
• unbegründete Forderung false claim, non-provable debt;
• unberechtigte Forderung unfounded claim;
• der Höhe nach unbestimmte Forderung unliquidated demand;
• uneinbringliche Forderungen bad (desperate) debts, irrecoverable claims (debts), uncollectible accounts, uncollectable receipts (receivables);
• ungewisse Forderungen contingent receivables (US);
• ungültige Forderung stale claim;
• unmäßige Forderung exorbitant (unreasonable) demand;
• unsichere Forderung doubtful (bad, US) debt;
• unverschämte Forderung steep demand;
• unverzinsliche Forderung passive debt;
• verbriefte Forderung bonded debt;
• notariell verbriefte Forderung specialty debt, debt by special contract;
• verjährte Forderung debt barred by the Statute of Limitations, statute-barred claim, outlawed obligation (claim, US), barred (unenforceable) claim;
• fast verjährte Forderung stale debt (demand, US);
• verschiedene Forderungen (Bilanz) sundry debtors, sundries;
• verzinsliche Forderung active (interest-bearing) debt;
• vollstreckbare Forderung judgment debt, enforceable claim;
• vorrangige Forderungen debts having priority;
• wucherische Forderung excessive charge;
• zollpolitische Forderungen (Wahlprogramm) tariff plank;
• zukünftige Forderung future debt;
• zulässige Forderung allowable claim;
• zweifelhafte Forderungen (Bilanz) reserve for bad debts, (hinsichtlich Rechtsanspruch) doubtful claims, (hinsichtlich Zahlung) doubtful (bad, US) debts;
• Forderung für geleistete Dienste service charge;
• Forderungen am Ende eines Rechnungsabschnittes period-end receivables (US);
• Forderungen an Konzernunternehmen (Bilanz) due from affiliates;
• Forderungen aus gewährten Krediten accounts receivable resulting from loans (US);
• Forderungen an Kreditinstitute claims on credit institutions;
• Forderungen an Kunden (Bankbilanz) receivables from customers (US), uncollected debts;
• Forderungen an Kunden [aufgrund von Warenlieferungen und Leistungen] (Bilanz) [trade] accounts receivable (US);
• Forderungen aus Lieferungen und Leistungen accounts receivable for sales and services (US);
• Forderung nach Lohnerhöhung wage demand;
• Forderungen der Mehrheit majority demand;
• Forderungen gegen einen Nachlass demands on an estate;
• unsinnige Forderungen im Rahmen eines Manteltarifvertrages blue-sky bargaining;
• Forderungen aus laufender Rechnung debts founded on open account;
• Forderungen aus Schuldverschreibungen bonded claims;
• Forderungen an verbundene Unternehmen accounts receivable from affiliates (US);
• Forderungen und Verbindlichkeiten assets and liabilities, (Bilanz) debtors and creditors, receivables and payables (US);
• Forderung auf angemessene Vergütung quantum meruit claim;
• Forderungen aufgrund von Warenlieferungen (Bilanz) trade accounts receivable (US), trade debtors, debts founded on merchantable goods;
• Forderung abbuchen to wipe off a debit balance;
• von seinen Forderungen abgehen to withdraw one’s claims;
• Forderung ablehnen to run down a claim;
• staatliche Forderungen ablehnen to balk government demands;
• uneinbringliche Forderungen abschreiben to charge off doubtful (Br.) (bad, US) debts;
• zweifelhafte Forderung abschreiben to write off a doubtful claim (Br.) (bad debt, US);
• Forderung abtreten to assign a claim (debt), to cede (make over) a debt;
• Forderung anerkennen to admit (allow) a claim;
• Forderung nicht anerkennen to disallow a claim;
• Forderung anmelden to lodge a proof of (report a) debt, to lodge (prove) a claim;
• Forderung beim Konkursverwalter (zur Konkurstabelle) anmelden to lodge a proof of debt with the official receiver, to lodge a proof in bankruptcy;
• Forderung aufgeben to abandon a claim;
• gegenseitige Forderungen ausgleichen to set off claims, to counterbalance;
• Forderung befriedigen to pay (satisfy) a claim;
• Forderung belegen to prove a debt;
• auf einer Forderung bestehen to press a claim, to stand by one’s demand;
• Forderung bestreiten to put a claim in issue, to impugn (disallow, contest) a claim;
• [Gültigkeit seiner] Forderung beweisen to support (make good) one’s claim, to prove a debt;
• Forderungen bewerten to evaluate claims;
• unverschämte Forderung darstellen to be highway robbery;
• Forderung durchsetzen to enforce a demand, to settle a claim;
• Forderung einklagen to litigate (prosecute) a claim, to take legal proceedings for the recovery of a debt, to file a claim in court, to sue for a debt;
• Forderung im eigenen Namen einklagen to sue on a debt in one’s own name;
• Forderung einreichen to make (enter) a claim, to lay (lodge) claim to;
• Forderung beim Konkursverwalter einreichen to lodge a proof of debt with the official receiver;
• Forderungen eintreiben to collect claims, to pull in cash;
• Forderung erfüllen to answer (satisfy) a claim;
• Forderung erheben to lodge (raise, vindicate) a claim;
• Verjährungseinwand gegen eine Forderung erheben to bar a debt by the Statute of Limitations;
• Forderung erlassen to release (remit) a claim;
• Forderungen herunterschrauben (mäßigen) to modify (moderate) one’s demands;
• Forderung fallen lassen to drop a demand;
• Forderung beim Drittschuldner pfänden lassen to institute garnishment proceedings (US);
• Forderung verjähren lassen to outlaw a debt;
• seine Forderungen geltend machen to enforce one’s claims;
• Forderung gegen j. geltend machen to claim s. th. from (prefer a claim against) s. o.;
• Forderungen nachgeben to give in to demands;
• Forderung nachlassen to remit (reduce) a claim;
• Forderung nachweisen to prove a debt (claim);
• Forderung im Gesellschaftskonkurs nachweisen to prove a debt in liquidation;
• von einer Forderung Abstand nehmen to relinquish a claim;
• Forderung pfänden to arrest (attach) a debt, to trustee (US);
• Forderung beim Drittschuldner pfänden to garnish;
• Forderung reduzieren to reduce a claim;
• Forderung regulieren to settle a claim;
• groteske Forderungen stellen to set up ridiculous pretensions;
• mäßige Forderungen stellen to be moderate (reasonable) in one’s demands;
• übertriebene Forderungen stellen to exaggerate one’s claims;
• massive Forderungen an j. stellen to put a bomb on s. o.;
• jds. Forderung in Abrede stellen to repudiate s. one’s claim;
• Forderung substanziieren to qualify a claim, to substantiate a charge;
• Forderung auf j. übertragen to transfer a claim upon s. o.;
• gegenseitige Forderungen verrechnen to set off claims;
• auf eine Forderung verzichten to resign a claim, to recede from a demand;
• seine Forderungen schriftlich vorbringen to put down one’s demands in writing;
• jem. eine Forderung über 5000 Dollar vorlegen to lodge with s. o. a claim for $ 5000;
• Forderungen zedieren to assign claims;
• Forderung zulassen to admit (allow) a claim;
• Forderung zurückweisen to turn down a claim.
wiederholen, Forderung
to renew a claim;
• Sendung wiederholen (Fernsehen, Radio) to repeat a performance.
Страницы
- 1
- 2
См. также в других словарях:
Accounts receivable — (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is… … Wikipedia
Accounts Receivable - AR — Money owed by customers (individuals or corporations) to another entity in exchange for goods or services that have been delivered or used, but not yet paid for. Receivables usually come in the form of operating lines of credit and are usually… … Investment dictionary
accounts receivable — trade debtors The amounts owing to a business from customers for invoiced amounts. Accounts receivable are classed as current assets on the balance sheet, but distinguished from prepayments and other non trade debtors. A provision for bad debts… … Accounting dictionary
accounts receivable — trade debtors The amounts owing to a business from customers for invoiced amounts. Accounts receivable are classed as current assets on the balance sheet, but distinguished from prepayments and other non trade debtors. A provision for bad debts… … Big dictionary of business and management
accounts receivable collection period — The time given to customers in which to pay their accounts. It is common to require customers to pay within 30 days, although in practice the collection period is often not respected. As late paying customers can often cause major cash flow… … Accounting dictionary
Accounts payable — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Chart of accounts — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
average collection period, or days' receivables — The ratio of accounts receivable to sales, or the total amount of credit extended per dollar of daily sales ( average AR/sales 365). Bloomberg Financial Dictionary … Financial and business terms
Receivables turnover ratio — Receivable Turnover Ratio is one of the accounting liquidity ratios, a financial ratio. This ratio measures the number of times, on average, receivables (e.g. Accounts Receivable) are collected during the period. A popular variant of the… … Wikipedia
business finance — Raising and managing of funds by business organizations. Such activities are usually the concern of senior managers, who must use financial forecasting to develop a long term plan for the firm. Shorter term budgets are then devised to meet the… … Universalium
Factoring (finance) — This article is about finance. For other uses, see Factor (disambiguation). Corporate finance … Wikipedia
