discount receivable

discount receivable
полученная (покупателем) скидка

(противоположным является discount allowable - предоставленная (продавцом) скидка)


Специализированный англо-русский словарь бухгалтерских терминов. .

См. также в других словарях:

  • discount company — noun : a company that discounts commercial accounts receivable : commercial credit company …   Useful english dictionary

  • cash discount — A discount receivable or allowable for settling an invoice for cash, or within a specified period. In the profit and loss account, discounts receivable are classed as revenue; discounts allowable as expenditure …   Big dictionary of business and management

  • Accounts receivable financing — (also known as accounts receivable funding) is the selling of invoices that are outstanding or receivables at a discount to a finance company that assumes the risk on the receivables which provides quick cash to your business. Accounts… …   Wikipedia

  • Accounts Receivable (A/R) Discounted — Outstanding invoices representing money owed to a creditor which the firm/creditor sells to a buyer for less than face value, typically to quickly raise capital and improve cash flow. The buying firm also referred to as a “factor”… …   Investment dictionary

  • Interest discount/negative spread —   The negative difference between the interest rate payable/receivable and the agreed upon basic rate. See also Interest premium …   International financial encyclopaedia

  • Factoring (finance) — This article is about finance. For other uses, see Factor (disambiguation). Corporate finance …   Wikipedia

  • business finance — Raising and managing of funds by business organizations. Such activities are usually the concern of senior managers, who must use financial forecasting to develop a long term plan for the firm. Shorter term budgets are then devised to meet the… …   Universalium

  • Sales (accounting) — In bookkeeping, accounting, and finance, Net sales are operating revenues earned by a company when it sells its products. Revenue (net sales) are reported directly on the income statement as Sales or Net sales. In financial ratios that use income …   Wikipedia

  • Demand Note — This article is about the Demand Notes issued by the U.S. government. For demand note referring to any promissory note that is payable on demand, see promissory note. Top row: The distinctive green ink used on the backs of Demand Notes gave rise… …   Wikipedia

  • Royalty rate assessment — is a practical tool to gauge the impact of a royalty commitment in a technology contract to the business interests of the contracting parties. In this coverage, the terms royalty , royalty rate and royalties are used interchangeably.A firm with… …   Wikipedia

  • trade — The act or the business of buying and selling for money; traffic; barter. May v. Sloan, 101 U.S. 231, 25 L.Ed. 797. Purchase and sale of goods and services between businesses, states or nations. Trade is not a technical word and is ordinarily… …   Black's law dictionary


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