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1 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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2 коэффициенты ликвидности
один из видов финансовых коэффициентов (financial ratios). К числу наиболее часто используемых коэффициентов ликвидности относятся: коэффициент покрытия (current ratio), коэффициент ликвидности (quick ratio), коэффициент оборачиваемости дебиторской задолженности (receivable turnover) и средний срок покрытия дебиторской задолженности (average collection period)
Специализированный русско-английский словарь бухгалтерских терминов > коэффициенты ликвидности
См. также в других словарях:
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
Financial ratio — Corporate finance … Wikipedia
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
Ratio Studiorum — • The educational system of the Jesuits Catholic Encyclopedia. Kevin Knight. 2006. Ratio Studiorum Ratio Studiorum † … Catholic encyclopedia
ratio — the proportional relationship of one thing to another * * * ratio ra‧ti‧o [ˈreɪʆiəʊ ǁ ˈreɪʆoʊ] noun [countable] a relationship between two amounts that is represented by a pair of numbers showing how much greater one amount is than the other: •… … Financial and business terms
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
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
Дебиторская задолженность — (англ. Accounts receivable (A/R)) сумма долгов, причитающихся предприятию, фирме, компании со стороны других предприятий, фирм, компаний, а также граждан, являющихся их должниками, дебиторами[1]. Что соответствует как международным,… … Википедия