- discount receivable
- полученная (покупателем) скидка
(противоположным является discount allowable - предоставленная (продавцом) скидка)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
(противоположным является discount allowable - предоставленная (продавцом) скидка)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
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