debts receivable

См. также в других словарях:

• allowance for bad debts — A reduction in the value of *accounts receivable. One or more *general ledger accounts are used to record allowances for bad debts, which represent the value of accounts receivable whose ultimate collection is in doubt. The allowance may be for… …   Auditor's dictionary

• 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 — Money due or owed to a business or professional by customers or clients for goods or services. Generally, accounts receivable refers to the total amount due to a business and is considered in calculating the value of the business. Category:… …   Law dictionary

• 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

• account receivable — pl. accounts receivable. a claim against a debtor, carried on open account, usually limited to debts due from the sale of goods and services. [1935 40] * * * Any amount owed to a business as the result of a purchase of goods or services from it… …   Universalium

• account receivable — noun (plural accounts receivable) : a balance due from a debtor on a current account * * * pl. accounts receivable. a claim against a debtor, carried on open account, usually limited to debts due from the sale of goods and services. [1935 40] …   Useful english dictionary

• accounts receivable — *Short term, invoiced amounts due from *customers for the supply of goods or services. Accounts receivable are classified as a *current asset in the balance sheet when their recoverability becomes doubtful, an *allowance for bad debts is created …   Auditor's dictionary

• accounts receivable — noun The total monetary amount owed to a financial entity due to debts arising from sales on credit or on account …   Wiktionary

• accounts receivable —    The bills or amounts that are due or owed to a business by customers. In general, this term refers to the total amount owed and is used in calculating the value of a business or the likelihood of the business being able to pay its own debts.… …   Business law dictionary