period of accounts

См. также в других словарях:

• 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 payable — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

• Accounts Payable Turnover Ratio — A short term liquidity measure used to quantify the rate at which a company pays off its suppliers. Accounts payable turnover ratio is calculated by taking the total purchases made from suppliers and dividing it by the average accounts payable… …   Investment dictionary

• accounts — A category of personal property defined by Article 9 of the UCC. Under the pre 2000 version of Article 9, an account is a right to receive payment for goods sold or leased, or for services rendered, where these rights are not evidenced by an… …   Financial and business terms

• Accounts Payable - AP — An accounting entry that represents an entity s obligation to pay off a short term debt to its creditors. The accounts payable entry is found on a balance sheet under the heading current liabilities. Accounts payable are often referred to as… …   Investment 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 collection period — The time given to customers in which to pay their accounts. It is common to require customers to pay within 30 days, although in practice the collection period is often not respected. As late paying customers can often cause major cash flow… …   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… …   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

• period of account — /ˌpɪəriəd əv ə kaυnt/ noun the period usually covered by a firm’s accounts …   Dictionary of banking and finance

• National accounts — Economics …   Wikipedia