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1 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
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2 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 -
3 jangka waktu rata-rata penagihan
average collection period -
4 período de cobro medio
• average collection period -
5 período promedio de cobros
• average collection periodDiccionario Técnico Español-Inglés > período promedio de cobros
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6 promedio de cobranza en el período
• average collection periodDiccionario Técnico Español-Inglés > promedio de cobranza en el período
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7 средний срок покрытия дебиторской задолженности
average collection period4000 полезных слов и выражений > средний срок покрытия дебиторской задолженности
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8 коэффициент оборачиваемости дебиторской задолженности
Banks. Exchanges. Accounting. (Russian-English) > коэффициент оборачиваемости дебиторской задолженности
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9 льготный срок
Бизнес, юриспруденция. Русско-английский словарь > льготный срок
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10 средний срок покрытия дебиторской задолженности
один из коэффициентов ликвидности (liquidity ratios). Показывает, сколько в среднем требуется дней торговли, чтобы получить сумму, равную дебиторской задолженности. Существуют два варианта расчета: как отношение средней за период дебиторской задолженности (debtors) к среднедневной реализации в кредит (credit sales) и как отношение продолжительности отчетного периода (обычно 365 дней) к коэффициенту оборачиваемости дебиторской задолженности (receivable turnover). Также (debtors' days)
Специализированный русско-английский словарь бухгалтерских терминов > средний срок покрытия дебиторской задолженности
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11 средний срок покрытия дебиторской задолженности
average collection period, debtors` daysBanks. Exchanges. Accounting. (Russian-English) > средний срок покрытия дебиторской задолженности
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12 Durchschnittsalter
Durchschnittsalter
average age;
• steigendes Durchschnittsalter der Bevölkerung increasing average age of the population;
• Durchschnittsarbeiter average workman, normal operator (US);
• jährliche Durchschnittsarbeitszeit average annual working;
• Durchschnittsauflage average sold circulation;
• Durchschnittsaufwand average cost;
• Durchschnittsbaumwollqualität cotton standard;
• Durchschnittsbestand eines Warenlagers average holding of the goods in store;
• Durchschnittsbetrag average amount;
• jährlicher Durchschnittsbruttoumsatz average annual gross sales;
• Durchschnittsbürger commonplace kind of man;
• Durchschnittsdauer eines eingeräumten Kredits average collection period;
• Durchschnittseinkommen average income (earnings), (dreijährig) statutory income;
• Durchschnittseinkünfte pro Beförderungsziffer average revenue per passenger mile;
• Durchschnittseinnahme average revenue;
• Durchschnittsertrag average return (yield);
• geschätzter Durchschnittsertrag estimated running yield;
• Durchschnittserzeugnis average production;
• einfaches Durchschnittserzeugnis run of the mill, run-of-the-mill line;
• Durchschnittsfachmann (Patentrecht) average mechanic skilled in the art;
• Durchschnittsfamilie standard family;
• Durchschnittsfirma representative firm;
• Durchschnittsgeldbeutel average pocket [battleship];
• Durchschnittsgemeinkostensatz average burden rate;
• Durchschnittsgestehungspreis average cost price;
• Durchschnittsgewinn average profit;
• Durchschnittsguthaben average balance;
• Durchschnittshaushalt average household;
• Durchschnittskapazität average (mean) capacity;
• Durchschnittskonsument ordinary consumer. -
13 испытательный срок
1. probation periodльготный срок, грационный срок — grace period
2. probationary period3. probation4. trial periodРусско-английский большой базовый словарь > испытательный срок
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14 Dauer
Dauer f 1. GEN duration; 2. POL term; 3. WIWI period • auf Dauer inakzeptabel GEN unsustainable • auf Dauer tragbar GEN sustainable • auf Dauer untragbar GEN unsustainable • auf Dauer vertretbar GEN sustainable • für die Dauer von GEN for the duration of* * *f 1. < Geschäft> duration; 2. < Pol> term; 3. <Vw> period ■ auf Dauer inakzeptabel < Geschäft> unsustainable ■ auf Dauer tragbar < Geschäft> sustainable ■ auf Dauer untragbar < Geschäft> unsustainable ■ auf Dauer vertretbar < Geschäft> sustainable ■ für die Dauer von < Geschäft> for the duration of* * *Dauer
duration [length of] time, length, period, term, (Beständigkeit) permanance, (Fortdauer) continuance, continuity, (Frist) date;
• auf die Dauer gesehen in the long run;
• für unbestimmte Dauer for the duration;
• von kurzer Dauer short-lived;
• während der Dauer der Konferenz for the duration of the conference;
• während der Dauer des Rechtsstreits pending the lawsuit;
• während der Dauer des Vertrages during the term of the contract;
• unbegrenzte Dauer perpetuity;
• Dauer der Arbeitsunfähigkeit period of disability;
• Dauer einer Beteiligung life of a partnership;
• Dauer einer Gesellschaft corporate duration (existence);
• durchschnittliche Dauer eines eingeräumten Kundenkredits average collection period;
• Dauer des Notstands emergency period;
• Dauer des Parallelumlaufs der Währung (Euro) period of dual currency circulation;
• Dauer eines Patents life of a patent;
• Dauer des Treuhandvermächtnisses trust period;
• von kurzer Dauer sein to flash in the pan, to be short-lived;
• Dauerabkommen lasting settlement;
• Dauerakkreditiv permanent credit;
• Dauerangestellter permanent employee;
• Daueranlage permanent (investment) holdings (assets);
• Daueranleger long-term investor;
• Daueranschlag in Verkehrsmitteln car-card advertising;
• Daueranstellung regular employment;
• Daueranweisung standing instruction;
• Daueranzeige permanent advertising;
• Dauerappretur (Textilwaren) permanent finish;
• Dauerarbeitslose hard-core unemployed;
• Dauerarbeitsloser unemployable person, chronically unemployed;
• Dauerarbeitslosigkeit chronic (permanent, hard-core) unemployment;
• Dauerarbeitsplatz permanent post, stable position, place of permanent employment;
• Daueraufenthaltsgenehmigung gewähren to permit permanent residence;
• Dauerauftrag permanent (standing) order;
• Dauerauftrag an eine Bank standing instructions (banker’s order);
• Dauerauftragsüberweisung standing order payment;
• Dauerausgaben ordinary expenses;
• Dauerausstellung continuous (permanent) exhibition;
• Dauerausstellungsstück permanent exhibit;
• Dauerausweis commutation ticket (US);
• Dauerbelegschaft stable force;
• Dauerbeschäftigung continuous employment, stable job, holding operation;
• Dauerbeschäftigung finden to pick up a duration job;
• Dauerbesitz (Wertpapiere) permanent portfolio;
• Dauerbetrieb continuous (uninterrupted) operation;
• Dauerbewilligungen (durch das Parlament) consolidated charges (Br.);
• Dauerbürgschaft continuing security;
• Dauereinkommen permanent income;
• Dauereinnahmen continuing revenue;
• Dauereinrichtung permanent institution;
• Dauererlass standing order;
• Dauererprobung endurance test;
• Dauerertrag sustained yield;
• Dauerertragsfähigkeit long-time productivity;
• Dauerfahrgast regular passenger, season-ticket holder (Br.), commuter (US);
• Dauerfahrkarte season (Br.) (commutation, US) ticket;
• Dauergarantie continuing (continuous) guarantee;
• Dauergast (Hotel) resident at a hotel, fixture;
• Dauergeschwindigkeit cruising speed;
• Dauergüter durable manufactures, durables. -
15 срок
1. date of maturity2. dayдни отсрочки; льготный срок — days respite
льготный срок; грационные дни — days of grace
крайний срок; окончательный срок — peremptory day
3. period4. lifeсрок службы долота; метраж проходки на долото — bit life
5. termsребёнок, родившийся в срок — term infant
короткий срок; краткосрочный — short term
6. the term of7. the terms ofсовпадающие, одновременно текущие сроки — concurrent terms
8. term; date; deadline; time; period9. space -
16 нормативный срок
Русско-английский большой базовый словарь > нормативный срок
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17 согласованный срок
Авиация и космонавтика. Русско-английский словарь > согласованный срок
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18 период погашения дебиторской задолженности
1) Accounting: average collection period, collection period, debtor days ratio2) EBRD: days sales outstanding( DSO)Универсальный русско-английский словарь > период погашения дебиторской задолженности
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19 kredittdager
pl. US: average collection period, collection ratio pl. debtor days, debtor turnover period -
20 в эти сроки
Бизнес, юриспруденция. Русско-английский словарь > в эти сроки
См. также в других словарях:
Average Collection Period — The approximate amount of time that it takes for a business to receive payments owed, in terms of receivables, from its customers and clients. Calculated as: Where: Days = Total amount of days in period AR = Average amount of accounts receivables … Investment dictionary
average collection period — See: debtor collection period … Accounting dictionary
Average collection period, or days' receivables — The ratio of accounts receivables to sales, or the total amount of credit extended per dollar of daily sales (average AR/sales * 365). The New York Times Financial Glossary … Financial and business terms
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
debtor collection period — average collection period The period, on average, that a business takes to collect the money owed to it by its trade debtors. If a company gives one month s credit then, on average, it should collect its debts within 45 days. The debtor… … Accounting dictionary
debtor collection period — average collection period The period, on average, that a business takes to collect the money owed to it by its trade debtors. If a company gives one month s credit then, on average, it should collect its debts within 45 days. The debtor… … Big dictionary of business and management
Debtor collection period — The term Debtor Collection Period indicates the average time taken to collect trade debts. In other words, a reducing period of time is an indicator of increasing efficiency. it enables the enterprise to compare the real collection period with… … Wikipedia
Average Daily Float — 1. The dollar amount of checks or other negotiable instruments that are in the process of collection over a certain period, divided by the number of days in the period; or 2. The number of company shares that are actually outstanding and… … Investment dictionary
Moving average — For other uses, see Moving average (disambiguation). In statistics, a moving average, also called rolling average, rolling mean or running average, is a type of finite impulse response filter used to analyze a set of data points by creating a… … Wikipedia
Electronic toll collection — (ETC), an adaptation of military identification friend or foe technology, aims to eliminate the delay on toll roads by collecting tolls electronically. It is thus a technological implementation of a road pricing concept. It determines whether the … Wikipedia
Days in receivables — Average collection period. The New York Times Financial Glossary … Financial and business terms