accounts payable period


accounts payable period

Англо-русский экономический словарь.

Смотреть что такое "accounts payable period" в других словарях:

  • 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 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

  • After-Tax Payable Period — The average period that a company has between receiving goods and paying its suppliers for the goods, utilizing after tax accounts payable and cost of sales values. The value is generally determined either quarterly or yearly, thereby… …   Investment 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

  • payable — ready to be paid. Glossary of Business Terms * * * payable pay‧a‧ble [ˈpeɪəbl] adjective [not before a noun] 1. ACCOUNTING a bill, debt etc that is payable must be paid, often by a certain date: • Shareholders will receive a final dividend of… …   Financial and business terms

  • 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 — 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

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

  • Days Payable Outstanding - DPO — A company s average payable period. Calculated as: Notice that the formula may also be written as: accounts payable / (cost of sales/number of days). DPO is an indicator of how long a company is taking to pay its trade creditors. DPO is typically …   Investment dictionary

  • Days payable outstanding — (DPO) is an efficiency ratio that measures the average number of days a company takes to pay its suppliers. The formula for DPO is: where ending A/P is the accounts payable balance at the end of the accounting period being considered and COGS/day …   Wikipedia


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