Русско-англо-русский юридический словарь

A collection agency also known as a debt collector, is a business that pursues payments of debts owed by individuals or businesses. Most collection agencies operate as agents of creditors and collect debts for a fee or percentage of the total amount owed. (Wikipedia)

Collection agencies have four methods to collect a debt: letters, direct contact, reporting the debt to credit reporting bureaus and suing for the debt. (ehow.com)

Output VAT

This is the VAT on your sales of goods or services. These sales are known as outputs. Output VAT (or output tax) is the VAT you charge and collect from your customers on goods or services going out of the business if you are registered for VAT. (gov.uk)

The purpose of audit tests, or audit procedures, is to allow the auditor to collect sufficient appropriate audit evidence to be able to conclude with reasonable assurance that the financial statements (FS) are free of material misstatement. (http://opentuition.com)