Accounts receivable financing Accounts receivable financing is a short-term financing method in which accounts receivable are collateral for cash advances.
Accounts receivable turnover Accounts receivable turnover is the ratio of net credit sales to average accounts receivable, which is a measure of how
quickly customers pay their bills.
Account receivable financing Account receivable financing— indirect financing provided by an exporter for an importer by exporting goods and allowing for payment to be made at a later date.
Receivables turnover Receivables turnover is a measure of the liquidity of receivables during the period; computed by dividing net credit sales (net sales less credit sales) by average net receivables.
Honor of notes receivable A note is honored when its maker pays it in full at its maturity date. For an interest bearing note, the amount due at maturity is the face value of the note plus interest...
Aging the accounts receivable Aging the accounts receivable refers to the analysis of customer balances by length of time they have been unpaid.
Percentage-of-receivables Under the percentage-of-receivables basis, management estimates what percentage of receivables will result in losses from uncollectible accounts.
Other receivables Other receivables include various forms of nontrade receivables which do not generally result from the operations of the business.
Trade receivables Notes receivable and accounts receivable that result from sales transactions are often called trade receivables.
Notes receivables Notes receivables are claims for which formal instruments of credit are issued as proof of the debt. A note receivable normally extends for time periods of 60-90 days...