 Definition of Accounts receivable - Finance dictionary
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Definitions of terms begining
with the same letter as "Accounts receivable"
:
ABS
ADR
ADR or American Depositary Receipt
AG or Aktiengesellschaft
AIM or "Alternative Investment Market
ANAV
APE
APR or Annual Percentage Rate
APT
APV
Abandonment risk
Abeyance
Accelerated book-building
Accelerated depreciation
Accelerated share repurchase
Acceleration, Acceleration clause
Account balancing
Account receivable aging
Accountant letter
Accounting criteria of value creation
Accounting currency risk
Accounting procedures with an impact on earnings
Accounts payable
Accounts receivable
Accredited investors
Accretion
Accretive
Accrual basis accounting
Accrual bond
Accruals
Accrued benefits
Accrued expense
Accrued income
Accrued interests
Acid test ratio
Acquisitions
Act of God
Acting in concert
Active Fund Management
Actuary
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Adjustable rate preference shares
Adjustable-rate debt security
Adjusted Net Asset Value
Adjusted present value, APV
Administrative synergy
Advance dividend
Advance rate
Affiliates
Affirmative covenant
African Development Bank (ADB)
Agency costs
Agency theory
Agent bank
Agent fee
Aging, Ageing, aging balance, ageing balance
Agreement in principle
All-in cost
All-share transaction
Alliance
Allocative efficiency
Allotment
Alpha
Also called order book.
Alternative assets
Alternative management
American Depositary Receipt
American option
Amortisation
Amortisation of the loan
Angel investors or Business angels
Annual Premium Equivalent
Annual effective interest rate
Annual meeting
Annualise or annualised
Annuity
Annuity
Annuity factor
Antidilution
Antitrust laws, Price fixing, Trusts, Cartels, Monopolistic situation, Price fixing
Apparent dilution
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Appraisal clause
Appraisal or Valuation
Arbitrage
Arbitrage and Arbitrageur
Arbitrage pricing theory, APT
Arbitration, Arbitrators
Arm's length
Arranger
Arranging the deal
Arrears, Unpaid
Articles of Incorporation or Articles of Association
Ask or Offer or Bid or Spread or Bid-Ask
Asset allocation
Asset backed commercial paper
Asset backed securities
Asset beta
Asset contribution
Asset coverage
Asset intensive
Asset stripping
Asset turnover
Asset-Liability Management or ALM, Maturity mismatch, Liquidity mismatch
Assets
Assignee, assignment, assignor
Assignment, assignor and assignee
Associate
Associated undertaking
Asymmetry - option
Asymmetry - shareholder / creditor
Asymmetry – issuer/investor
At par, Above par, Below par
At the money
Atypical silent partner
Auction
Auction clause
Audit trail
Average life
Average life of a bond
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Accounts receivable (See Chapter 11 of the Vernimmen.)
Receivables are calculated as follows: Customer receivables and related accounts + Outstanding bills discounted (see discounting of bills of exchange) - Advances and deposits on orders being processed.
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