aging of account receivable
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account — A detailed statement of the mutual demands in the nature of debit and credit between parties, arising out of contracts or some fiduciary relation. A statement in writing, of debits and credits, or of receipts and payments; a list of items of… … Black's law dictionary
account — A detailed statement of the mutual demands in the nature of debit and credit between parties, arising out of contracts or some fiduciary relation. A statement in writing, of debits and credits, or of receipts and payments; a list of items of… … Black's law dictionary
aging — A report or schedule of all outstanding accounts payable or accounts receivable that lists all account debtors or creditors by name, shows the total amount due to each debtor, and shows how much of the amount due to each debtor is due within… … Financial and business terms
Entity-Level Controls — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
оборот дебиторской задолженности — Отношение общего объема продаж в кредит к средней дебиторской задолженности за определенный период. Это отношение отражает возможность предприятия обратить в наличные средства товары и услуги в течение от четного периода. См. также account… … Финансово-инвестиционный толковый словарь