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receivables+collection+period

  • 1 collection ratio

    Fin
    the average number of days it takes a firm to convert its accounts receivable into cash.
    EXAMPLE
    Ideally, 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 period
    For 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 = 45.5
    Thus, 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

    The ultimate business dictionary > collection ratio

  • 2 Forderungsumschlag

    Forderungsumschlag m 1. FIN receivables turnover; 2. RW collection period, collection ratio
    * * *
    m 1. < Finanz> receivables turnover; 2. < Rechnung> collection period, collection ratio
    * * *
    Forderungsumschlag
    accounts receivables turnover (US)

    Business german-english dictionary > Forderungsumschlag

  • 3 Debitorenumschlag

    Debitorenumschlag m FIN accounts receivable collection period, receivables turnover, accounts receivable turnover
    * * *
    m 1. < Finanz> accounts receivable collection period, receivables turnover; 2. < Rechnung> accounts receivable turnover
    * * *
    Debitorenumschlag
    receivables turnover (US)

    Business german-english dictionary > Debitorenumschlag

  • 4 kredittid

    subst. credit length, credit period (økonomi) (gjennomsnittlig kredittid) average collection period,days in receivables,days sales outstanding

    Norsk-engelsk ordbok > kredittid

  • 5 средний период сбора, или задолженность в днях

    Универсальный русско-английский словарь > средний период сбора, или задолженность в днях

См. также в других словарях:

  • Average Collection Period — The approximate amount of time that it takes for a business to receive payments owed, in terms of receivables, from its customers and clients. Calculated as: Where: Days = Total amount of days in period AR = Average amount of accounts receivables …   Investment dictionary

  • 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

  • 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

  • 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

  • Collection agency — A collection agency is a business that pursues payments of debts owed by individuals or businesses.[1] Most collection agencies operate as agents of creditors and collect debts for a fee or percentage of the total amount owed.[2] There are many… …   Wikipedia

  • Days in receivables — Average collection period. The New York Times Financial Glossary …   Financial and business terms

  • days in receivables — Average collection period. Bloomberg Financial Dictionary …   Financial and business terms

  • 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

  • Financial ratio — Corporate finance …   Wikipedia

  • Cash conversion cycle — or CCC is the time duration in which a firm is able to convert its resources into cash. It is actually the total time period required to first convert resources into inventories, then inventories into finished goods, then goods into sales, and… …   Wikipedia

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