sales on account


sales on account
продажа товаров в кредит

(также credit sales). Противоположным является sales for cash - продажа за наличный расчет


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • sales returns account — ➔ account1 * * * sales returns account UK US noun [C] COMMERCE, ACCOUNTING ► an account that records the value of products that have been sold but not yet paid for ► an account that records the value of products that customers have bought and… …   Financial and business terms

  • account — a record of a business transaction. When you buy something on credit, the company you are dealing with sets up an account . This means it sets up a record of what you buy and what you pay. You will do the same thing with any customers to whom you …   Financial and business terms

  • Account-based marketing — (ABM), also known as key account marketing, is a strategic approach to business marketing in which an organisation considers and communicates with individual prospect or customer accounts as markets of one. The popularity of this approach is… …   Wikipedia

  • sales account — ➔ account1 * * * sales account UK US noun [C] ► ACCOUNTING a record of the total cash or credit sales for a particular period: »Enter it in the books as a credit to the sales account. ► COMMERCE a customer that a business sells its products to:… …   Financial and business terms

  • Sales taxes in the United States — are a tax added onto the price of goods or services that are purchased in the United States. A sales tax is a tax on consumption, which is displayed as a percentage of the sale price. Sales taxes are assessed by every state except Alaska,… …   Wikipedia

  • sales pitch — ➔ pitch1 * * * sales pitch UK US noun [C] COMMERCE, MARKETING ► a spoken description or talk about a product or service you are trying to sell, intended to persuade people to buy it: »Part of the sales pitch was that, as long as an account… …   Financial and business terms

  • sales invoice — ➔ invoice1 * * * sales invoice UK US noun [C] COMMERCE ► a document sent to a customer with a list of products or services they have bought and their prices, any sales tax, the total amount, and the date before which the customer must pay: »Cost… …   Financial and business terms

  • sales ledger — ➔ ledger * * * sales ledger UK US noun [C] ACCOUNTING ► a book or computer record of money received by a company for its products and services, and money still owed by customers: »Mark the limit on the customer s account in the sales ledger. →… …   Financial and business terms

  • Sales/Service Information System — (S/SIS) A computerized sales tool that helps account representatives and their sales managers to carry out their day to day marketing activities …   Glossary of postal terms

  • sales day book — sales journal; = sold day book The book of prime entry in which an organization records the invoices issued to its customers for goods or services supplied in the course of its trade. Postings are made from this book to the personal accounts of… …   Accounting dictionary

  • sales day book — sales journal; sold day book The book of prime entry in which an organization records the invoices issued to its customers for goods or services supplied in the course of its trade. Postings are made from this book to the personal accounts of the …   Big dictionary of business and management