account receivable

n (Accounting & Book-keeping) accounting US a current asset account showing amounts payable to a firm by customers who have made purchases of goods and services on credit

account′ receiv′able

n., pl. accounts receivable. a claim against a debtor, usu. for the sale of goods or services. [1935–40]

Translations

Account Receivable

Related to Account Receivable: account payable

Account Receivable

A debt owed by a business that arises in the normal course of dealings and is not supported by a negotiable instrument.

The charge accounts of a department store are accounts receivable, but income from investments usually is not. Accounts receivable generally arise from sales or service transactions. They are not necessarily due or past due. Insurance may be purchased to protect against the risk of being unable to collect on accounts receivable if records are damaged or lost.

单词	account receivable
释义	account receivable account receivable n (Accounting & Book-keeping) accounting US a current asset account showing amounts payable to a firm by customers who have made purchases of goods and services on credit account′ receiv′able n., pl. accounts receivable. a claim against a debtor, usu. for the sale of goods or services. [1935–40] Translations Account Receivable Related to Account Receivable: account payable Account Receivable A debt owed by a business that arises in the normal course of dealings and is not supported by a negotiable instrument. The charge accounts of a department store are accounts receivable, but income from investments usually is not. Accounts receivable generally arise from sales or service transactions. They are not necessarily due or past due. Insurance may be purchased to protect against the risk of being unable to collect on accounts receivable if records are damaged or lost. FinancialSeeaccounts receivable
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