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1 days sales outstanding
сокр. DSO фин. = average collection periodАнгло-русский экономический словарь > days sales outstanding
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2 days' sales outstanding
сокр. DSO фин. = average collection period* * *. Средний период сбора (средств от продаж) . Инвестиционная деятельность .Англо-русский экономический словарь > days' sales outstanding
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3 Days Sales Outstanding
Универсальный англо-русский словарь > Days Sales Outstanding
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4 days sales outstanding
Универсальный англо-русский словарь > days sales outstanding
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5 days' sales outstanding
Инвестиции: неоплаченные продажи в суточном выраженииУниверсальный англо-русский словарь > days' sales outstanding
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6 days sales outstanding
EBRD: DSOУниверсальный русско-английский словарь > days sales outstanding
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7 days sales outstanding
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8 days’ sales outstanding
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9 days sales outstanding (DSO)
ЕБРР: период погашения дебиторской задолженностиУниверсальный англо-русский словарь > days sales outstanding (DSO)
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10 days sales outstanding (DSO)
Англо-русский экономический словарь > days sales outstanding (DSO)
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11 days sales outstanding (DSO)
Англо-русский экономический словарь > days sales outstanding (DSO)
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12 days inventory outstanding
сокр. DIO фин. = days sales in inventoryАнгло-русский экономический словарь > days inventory outstanding
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13 days sales in inventory
фин. период оборота [оборачиваемости\] запасов (характеризует продолжительность хранения запасов; рассчитывается как размер запасов в физических единицах измерения (на начало или на конец периода, либо средний), умноженный на количество дней в периоде и деленный на годовой размер использования запасов в тех же единицах; может также рассчитываться как стоимость запасов, умноженная на количество дней в периоде и деленная на выручку от продаж или себестоимость продаж за период)Syn:days to sell inventory, average days in inventory, average age of inventory, number of days inventory is held, number of days of inventory, number of days of inventory on hand, number of days stock held, days stock on hand, days in inventory, inventory turnover period, stockholding period, inventory period, average days' inventory on hand, days' inventory on hand, days cost of sales in inventory, days' inventory held, days inventory outstanding, days' inventory, stock days, inventory days, inventory days on hand, inventory conversion period, days' supply in inventorySee:Англо-русский экономический словарь > days sales in inventory
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14 оборотність дебіторської заборгованості
Українсько-англійський словник > оборотність дебіторської заборгованості
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15 ajuste de días de venta pendientes de pago
• days sales outstanding measureDiccionario Técnico Español-Inglés > ajuste de días de venta pendientes de pago
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16 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
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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
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17 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 -
18 DSO
1) Общая лексика: Designated School Official, Dull Side Out Матовая сторона наружу (Касательно фольги)2) Компьютерная техника: Dynamic Shared Object3) Авиация: discrete output4) Военный термин: Data Systems Office, Defence Sales Organization, Defense Subsistence Office, Dependents Schooling Office, Deputy Supply Officer, Direct Support Operator/Operations, Distinguished Service Order, defense system operator, direct shipment order, district supply officer, division signal office, division signal officer, division supply office, division supply officer6) Шутливое выражение: Dark Sith Order7) Метеорология: Dark Sky Observation8) Бухгалтерия: Day Sales Outstanding9) Сокращение: Defence Sales Organisation (UK, now DESO), Defence Science Organisation (Singapore), Defensive Systems Operator, Departmental Security Officer, Dielectrically-Stabilized Oscillator, Digital Storage Oscilloscope, Duty Signal Officer (UK), Dead Show of Oil10) Нефть: dead oil show, нефтепроявление без газопроявления (dead show of oil)11) Деловая лексика: Dealer Special Order, Direct Sales Organization, Domestic Special Order12) Сетевые технологии: Dynamically Shared Objects, data security officer, динамические совместно используемые объекты, ответственный за защиту данных, офицер безопасности13) ЕБРР: days sales outstanding14) Сахалин Ю: disulfide (disulphide) oil, disulphide oil15) Нефть и газ: оператор распределительной системы (ОРС) (Distribution Sysytem Operator)16) Электротехника: ductless shaped conductor oil-filled cable17) Фармация: Сотрудник по безопасности лекарственных средств (Drug Safety Officer)18) Программное обеспечение: Dynamic Soundstage Organizer -
19 efficiency ratio
Fina way of measuring the proportion of operating revenues or fee income spent on overhead expenses.EXAMPLEOften identified with banking and financial sectors, the efficiency ratio indicates a management’s ability to keep overhead costs low. In banking, an acceptable efficiency ratio was once in the low 60s. Now the goal is 50, while better-performing banks boast ratios in the mid 40s. Low ratings usually indicate a higher return on equity and earnings.This measurement is also used by mature industries, such as steel manufacture, chemicals, or car production, that must focus on tight cost controls to boost profitability because growth prospects are modest.The efficiency ratio is defined as operating overhead expenses divided by turnover. If operating expenses are $100,000, and turnover is $230,000, then:100,000/230,000 = 0.43 efficiency ratioHowever, not everyone calculates the ratio in the same way. Some institutions include all non-interest expenses, while others exclude certain charges and intangible asset amortization.A different method measures efficiency simply by tracking three other measures: accounts payable to sales, days sales outstanding, and stock turnover. This indicates how fast a company is able to move its merchandise. A general guide is that if the first two of these measures are low and third is high, efficiency is probably high; the reverse is likewise true.To find the stock turnover ratio, divide total sales by total stock. If net sales are $300,000, and stock is $140,000, then:300,000/140,000 = 2.14 stock turnover ratioTo find the accounts payable to sales ratio, divide a company’s accounts payable by its annual net sales. A high ratio suggests that a company is using its suppliers’ funds as a source of cheap financing because it is not operating efficiently enough to generate its own funds. If accounts payable are $50,000, and total sales are $300,000, then:50,000/300,000 = 0.14 × 100 = 14% accounts payable to sales ratio -
20 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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См. также в других словарях:
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
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 — Der Begriff Days Sales Outstanding bzw. Forderungslaufzeit bezeichnet als Mittelwert die Anzahl von Tagen, die vom Zeitpunkt der Rechnungsstellung (= Rechnungsdatum) bis zum Zahlungseingang auf dem Bankkonto bzw. in der Kasse des Lieferanten… … Deutsch Wikipedia
Days sales outstanding ratio — DSO ratio, or days sales outstanding ratio, or days sales outstanding ratio, is a financial ratio that illustrates how well a company s accounts receivables are being managed. A DSO ratio can be expressed as: DSO ratio = accounts receivable /… … Wikipedia
Days Sales Outstanding - DSO — A measure of the average number of days that a company takes to collect revenue after a sale has been made. A low DSO number means that it takes a company fewer days to collect its accounts receivable. A high DSO number shows… … Investment dictionary
days' sales outstanding — The amount of sales outstanding expressed in days. For example, if £5000 worth of sales were made per day and £50,000 worth of sales were outstanding, this would represent 10 days (£50,000/£5000) of sales outstanding … Accounting dictionary
Days payable outstanding — (DPO) is an efficiency ratio that measures the average number of days a company takes to pay its suppliers. The formula for DPO is: where ending A/P is the accounts payable balance at the end of the accounting period being considered and COGS/day … Wikipedia
Days' sales outstanding — Average collection period. The New York Times Financial Glossary … Financial and business terms
days' sales outstanding — Average collection period. Bloomberg Financial Dictionary … Financial and business terms
Days Sales Of Inventory - DSI — A financial measure of a company s performance that gives investors an idea of how long it takes a company to turn its inventory (including goods that are work in progress, if applicable) into sales. Generally, the lower (shorter) the DSI the… … Investment dictionary
days' sales in receivables — The amount of receivables (i.e. debtors) expressed in days of sales. For example, if £5000 worth of sales are made each day and the total debtors balance outstanding is £500,000, this represents 100 (£500,000/£5000) days sales … Accounting dictionary