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1 bills receivable ledger
journal ou livre des effets à recevoirEnglish-French business dictionary > bills receivable ledger
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2 accounts receivable
сокр. AR, A/R дебиторская задолженность, счета к получению, счета дебиторова) учет, фин. (ожидаемые поступления: суммы, которые должны быть получены от клиентов за товары и услуги; напр., средства, причитающиеся рекламному агентству от клиента, средства, причитающиеся издателю по подписке в кредит и т. д.)Syn:See:accounts receivable discounted, accounts receivable ageing report, accounts receivable clerk, accounts receivable financing, accounts receivable insurance, accounts receivable ledger, assignment of accounts receivable, accounts receivable turnover, billing 6), bad debtб) учет (статья в балансе, по которой отражаются сумма обязательств других лиц перед данной организацией; чаще всего это обязательства клиентов компании)See:
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дебиторская задолженность: счета дебиторов, ожидаемые поступления; суммы, которые должны быть получены от клиентов за товары и услуги при расчетах по открытому счету; см. accounts payable.* * *дебиторская задолженность; средства в расчетах; деньги, которые Вам должен потребитель. сумма причитающихся предприятию, организации, учреждению, но еще не полученных денежных средств (долгов); является составной частью их оборотного капитала; по истечению сроков исковой давности списывается в убыток. . For accrual basis businesses, transactions not paid in cash create an account receivable, an unsecured promise to pay in the future. The accounting entry is a debit to accounts receivable and a credit to sales. On payment, the account receivable is credited and cash is debited. Словарь экономических терминов .* * *Финансы/Кредит/Валютасуммы, которые должны быть получены от клиентов за уже поставленные товары -
3 bill
bill [bɪl]1 noun(a) (for gas, telephone) facture f, note f; (for product) facture f; British (in restaurant) addition f, note f; (in hotel) note f;∎ to pay a bill payer ou régler une facture;∎ to foot the bill payer la note ou les dépenses;∎ to make out a bill dresser ou rédiger une facture;∎ may I have the bill please? l'addition, s'il vous plaît;∎ have you paid the telephone bill? as-tu payé le téléphone?;∎ put it on my bill mettez-le sur ma note∎ Parliament to introduce a bill in Parliament présenter un projet de loi au Parlement;∎ to vote on a bill mettre un projet de loi au vote;∎ to pass/reject a bill adopter/repousser un projet de loi∎ (stick) no bills! défense d'afficher;∎ to head or to top the bill être en tête d'affiche ou en vedette(e) (list, statement) liste f;∎ bill made out to bearer effet au porteur∎ a ten-dollar bill un billet de dix dollars(k) (billhook) serpe f, serpette f∎ he bills his company for his travel expenses il se fait rembourser ses frais de voyage par son entreprise;∎ bill me for the newspaper at the end of the month envoyez-moi la facture pour le journal à la fin du mois(b) (advertise) annoncer;∎ they're billed as the best band in the world on les présente comme le meilleur groupe du monde∎ he is billed to appear as Cyrano il est à l'affiche dans le rôle de Cyrano►► Law bill of attainder décret m de mort civile;Finance bill book livre m d'échéance;Finance bill broker agent m ou courtier(ère) m,f de change;Finance bills for collection effets mpl à l'encaissement;Finance bills for collection form formulaire m d'encaissement;Finance bill collector agent m de recouvrement;Finance bill discounter agent m ou courtier(ère) m,f de change;Customs bill of entry déclaration f d'entrée (en douane);Finance bill of exchange lettre f de change, effet m de commerce;bills of exchange statement lettre f de change relevé, LCR f;bill of fare carte f (du jour);bills in hand effets mpl en portefeuille;Nautical bill of health patente f (de santé);∎ familiar the doctor gave him a clean bill of health le médecin l'a trouvé en parfaite santé□ ;∎ familiar the investigators gave the engine a clean bill of health les enquêteurs ont conclu que le moteur était en parfait état□ ;Law bill of indictment acte m d'accusation;Commerce bill of lading connaissement m;bill payable at sight effet m payable à vue ou à présentation;bills payable effets mpl à payer;bills payable ledger livre m ou journal m des effets à payer;bills receivable effets mpl à recevoir;bills receivable ledger livre m ou journal m des effets à recevoir;the Bill of Rights British History = loi de 1689 déterminant les droits du citoyen anglais; American = les dix premiers amendements à la Constitution américaine garantissant, entre autres droits, la liberté d'expression, de religion et de réunion;bill of sale acte m ou contrat m de vente;Finance bill 'without protest' traite f 'sans frais' -
4 bill
1 noun(a) (notice of payment due) facture f; (for gas, electricity) facture, note f; (in hotel) note; British (in restaurant) addition f;∎ to make out a bill dresser ou rédiger une facture;∎ to pay a bill payer ou régler une facture;∎ to foot the bill payer la note ou les dépenses∎ a five-dollar bill un billet de cinq dollars∎ bill made out to bearer effet au porteurbill book livre m d'échéance; bill broker courtier(ère) m, f de change;bill for collection effet à l'encaissement;bill discounter courtier(ère) de change;CUSTOMS bill of entry déclaration f d'entrée (en douane);bill of exchange lettre f de change, effet de commerce;bills of exchange statement lettre de change relevé;bill in foreign currency effet en devise(s);bills in hand portefeuille m effets;bill of lading connaissement m;∎ through bill of lading connaissement direct ou à forfait;bills payable effets à payer;∎ bill payable at sight effet payable à vue ou à présentation;ACCOUNTANCY bills payable ledger journal m ou livre des effets à payer;bills receivable effets à recevoir;ACCOUNTANCY bills receivable ledger journal ou livre des effets à recevoir;bill of sale acte m ou contrat m de vente;CUSTOMS bill of sight déclaration (en douane) provisoire;CUSTOMS bill of sufferance lettre d'exemption;bill without protest traite sans fraisfacturer;∎ they billed me twice for the spare parts les pièces de rechange m'ont été facturées deux fois;∎ he bills his company for his travelling expenses il se fait rembourser ses frais de voyage par son entreprise -
5 account
1) счёт (бухгалтерского учёта) || записывать на счёт2) (финансовый) отчёт3) счётная формула, журнальная статья (в бухгалтерском учете)4) регистр5) брит. отчёт об исполнении государственного бюджета6) pl отчётность7) pl деловые книги; торговые книги8) брит. расчёт по биржевым сделкам9) запись финансовой операции -
6 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:
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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 -
7 account
n1) счет; запись на счет2) отчет (финансовый)3) брит. период, когда биржевые сделки заключаются с закрытием позиции в расчетный день; амер. запись брокера о сделках, совершенных по поручению клиента4) pl отчетность5) pl бухгалтерские счета6) pl деловые книги
- absorption account
- accumulation account
- adjunct account
- adjustment account
- advance account
- aggregate accounts
- agio account
- annual account
- annual accounts
- appropriation account
- assets account
- ATS account
- balance account
- balancing account
- bank account
- bank giro account
- banking account
- bank's central settlement account
- bear account
- below-line balance account
- bills account
- blocked account
- book account
- budget account
- bull account
- business accounts
- call account
- capital account
- cash account
- certified account
- charge account
- charges account
- checking account
- clearing account
- closed account
- closing account
- combined accounts
- common stock capital accounts
- company's liquidation account
- compound interest account
- consolidated accounts
- consumers account
- control account
- correspondent account
- corresponding accounts
- cost account
- credit account
- creditor's account
- cumulative account
- currency conversion accounts
- current account
- customer account
- debit account
- debtor's account
- deferred account
- demand deposit account
- departmental account
- depreciation account
- depreciation adjustment account
- depreciation reserve account
- detailed account
- discretionary account
- disbursement account
- dividend account
- domestic accounts
- dormant account
- drawing account
- dummy account
- end month account
- end next account
- exchange stabilization account
- expense account
- external account
- external payments account
- extra-budgetary accounts
- final account
- financial account
- fixed assets account
- foreign exchange accounts
- foreign loan and deposit balancing account
- foreign transactions account
- general account
- giro account
- government accounts
- government receipts and expenditures account
- group accounts
- impersonal account
- imprest accounts
- income account
- income statement account
- individual retirement account
- inland account
- interest account
- interest-bearing account
- interest-free account
- interim account
- invalid account
- inventory account
- investment account
- itemized account
- joint account
- liabilities account
- ledger account
- loan account
- loan repayment account
- London Stock Exchange account
- long account
- loro account
- loss and gains account
- manufacturing account
- margin account
- mid-month account
- money market deposit account
- monthly account
- mutual currency account of the International Monetary Fund
- national account
- national income accounts
- nominal account
- nonresident account
- nostro account
- negotiable order of withdrawal account
- NOW account
- numbered account
- off-balance account
- on-call account
- open account
- operating accounts
- outlay accounts
- outstanding account
- over-and-short account
- overdrawn account
- overdue payments account
- overhead accounts
- partnership account
- personal account
- preferred stock capital account
- production account
- profit account
- profit-and-loss account
- proforma account
- property account
- public account
- purchases account
- quarterly account
- quota accounts
- real accounts
- realization account
- reconciled accounts
- registered account
- reserve account
- resident account
- rest of the world account
- retained contribution account
- revenue account
- rubricated account
- running account
- sales account
- savings account
- securities account
- segregated account
- separate account
- settled account
- settlement account
- share account
- short account
- social accounts
- special account
- special fund account
- specified account
- sterling account
- stock account
- stock change account
- stretching account
- subsidiary account
- summary account
- sundry accounts
- super NOW account
- surplus account
- suspense account
- trade payable account
- trade receivable account
- transaction account
- transfer account
- transferable account
- trust account
- uncollective account
- unsettled account
- variance accounts
- vostro account
- yearly account
- account of an agent
- account of charges
- account of disbursements
- account of expenses
- account of overheads
- account of a payee
- account of redraft
- accounts due to customers
- accounts payable
- accounts receivable
- account sales
- for account
- for account and risk
- on account
- adjust an account
- audit accounts
- balance the accounts
- block an account
- charge an account
- charge off an account
- charge to an account
- check an account
- close an account
- credit an account
- debit an account
- draw money from an account
- draw on an account
- draw up an account
- enter to an account
- establish an account
- examine accounts
- falsify an account
- freeze an account
- have an account with a bank
- keep an account
- keep an account with a bank
- maintain an account
- manage an account
- manage an investment account
- make out an account
- open an account
- operate an account
- overdraw an account
- pay an account
- pay into an account
- pay on account
- pay out of the account
- rectify an account
- release a blocked account
- render an account
- service an account
- settle an account
- set up an account
- square accounts
- transfer to an account
- verify an account
- write off an accountEnglish-russian dctionary of contemporary Economics > account
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8 clerk
1) клерк, конторский служащий (должность в банке, компании)2) амер. сотрудник магазина
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