accounts receivable

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  • noun

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a creditor's accounts of money owed to him

References in periodicals archive ?
Variable Definition Firm Market Debt Ratio Total book debt/(total book debt + market equity), where total debt is the sum of long-term debt and notes payable, and market equity is found as the product of the number of shares outstanding and share price at the fiscal year-end.
(37) Although the definition of 'account' in the PPSA extends beyond the traditional definition of 'book debt', the definition and its exclusions make it clear that the word 'account' does not extend to all forms of debts or other legal choses in action.
"With the sale of Vivendi Environnement, Vivendi Universal's net book debt is expected to come to Euro 14 billion on December 31, 2002 (as against 37 billion on December 31, 2001)," the group announced.
David Cay Johnston's review of my book Debt's Dominion: A History of Bankruptcy Law in America ("Protection Racket," March 2002) lambastes me for neglecting both the "rich treasure of bankruptcy lore" that emerged from the savings and loan crisis of the 1980s and the legislative changes that "gutted partnership laws" in ways that may have contributed to misbehavior by accountants and lawyers.
Priest regards commodity money and book debt as forms of barter exchange and the economy in which they prevailed as a barter economy.
Mark Levine's book Debt was a 1993 National Poetry Series selection.
Mann's explanation of the superficially puzzling persistence of informal "book debt" in larger commercial Connecticut towns during the eighteenth century is supported by many other historical studies of contracting practices among merchants.
The company was also owed PS1.59m by debtors when it ceased trading and it is still owed PS973,000, a figure book debt collectors said it does not anticipate collecting in full.
^Interchangeable with book debt of Rs.65.0 million and export packing credit of Rs.4.0 million
Average Book Debt = 90-100 million [pounds sterling]
At the same time, the sale will materially strengthen its capital base, given that the sale proceeds will be bigger than its current book debt of less than USD1bn (EUR731m), the service noted.
Examples include a German banking licence application, leading a pounds 700 million book debt securitisation, the establishment of several large multi-jurisdictional vendor sales aid programs, and undertaking a diligence project on a large leasing business acquisition.
"This means that the proceeds of book debt realisations in a liquidation will be classified as floating charge realisations, putting banks in the queue for payment behind the preferential creditors including PAYE and VAT.