debtors


debtors
дебиторская задолженность; дебиторы

(также Accounts Receivable - амер.)


Специализированный англо-русский словарь бухгалтерских терминов. .

Look at other dictionaries:

  • debtors — Those who owe money to an organization, for example for sales of goods. The balance on the debtors ledger control account is included in the balance sheet (subject to any provision for bad debts) under current assets. Amounts due from debtors in… …   Accounting dictionary

  • debtors — Amounts owed to a company by its customers and other third parties. Debtors are shown as part of current assets in a company s balance sheet. Dresdner Kleinwort Wasserstein financial glossary * * * Ⅰ. debtors [plural] UK (US receivables) ►… …   Financial and business terms

  • debtors — debt·or || detÉ™(r) n. one who owes money, one who is obliged to another; company that owes money …   English contemporary dictionary

  • Debtors Anonymous — Founded 1971 Location Needham, Massachusetts Area served Australia, Bali, Brazil, Canada, Ireland, Japan, New Zealand, United Kingdom, United States, Spain, Argentina Mission …   Wikipedia

  • Debtors' Prison (Accomac, Virginia) — Debtors Prison U.S. National Register of Historic Places Virginia Historic Landmark …   Wikipedia

  • Debtors' Prison (Worsham, Virginia) — Debtors Prison U.S. National Register of Historic Places Virginia Historic Landmark …   Wikipedia

  • Debtors' Prison (Tappahannock, Virginia) — Debtors Prison U.S. Historic district Contributing property Virginia Historic Landmark …   Wikipedia

  • debtors' ledger — UK US noun [C] UK ► ACCOUNTING the part of a company s accounts that shows money owed to the company → Compare CREDITORS LEDGER(Cf. ↑creditors ledger) …   Financial and business terms

  • Debtors' prison — A mid Victorian depiction of the debtors prison at St Briavels Castle. A debtors prison is a prison for those who are unable to pay a debt. Prior to the mid 19th century debtors prisons were a common way to deal with unpaid debt.[1] …   Wikipedia

  • debtors' ledger — sales ledger; = sold ledger A memorandum ledger account in which individual debtors accounts are recorded. Each account records sales made (debit), payments received (credit), discounts given (credit), and returns inwards (credit). The total sum… …   Accounting dictionary

  • debtors' ledger control account — sales ledger control account A nominal ledger (or general ledger) control account that records the totals of entries made to the individual debtors ledgers from the sales day book and the cash receipts journal. The total on the debtors ledger… …   Accounting dictionary