• trade receivables – торговая дебиторская задолженность
• loans and receivables – займы и дебиторская задолженность
• outstanding receivables – непогашенная дебиторская задолженность
• short-term receivables – краткосрочная дебиторская задолженность
• overdue receivables – просроченная дебиторская задолженность
• long-term receivables – долгосрочная дебиторская задолженность
См. также: reciprocal, recoverer, reconciliation report, reciprocal concession
DEFINITION of 'Accounts Receivable - AR'
Money owed by customers (individuals or corporations) to another entity in exchange for goods or services that have been delivered or used, but not yet paid for. Receivables usually come in the form of operating lines of credit and are usually due within a relatively short time period, ranging from a few days to a year. (Investopedia)
"realization. 1. Conversion of assets, goods, or services into cash or receivables through sale. Also called actualization. ()
The forfaiter is the individual or entity that purchases the receivables. The importer then pays the amount of the receivables to the forfaiter. A forfaiter is typically a bank or a financial firm that specializes in export financing. (Investopedia)
Short-term receivables (other than Accounts Receivable) are reported in the current asset section of the balance sheet below short-term investments. (California State University)
• receivables
