BUSINESS AND COMPETITION|accounting|accounting
- féichiúnaithe trádála Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Kunden
- de
- trade accounts receivable | accounts receivable | trade debtors
- en
- Definition amounts owing to a business from customers for invoiced amounts Reference 'trade receivables (accounts receivable; trade debtors)'. A Dictionary of Accounting (5 ed.), Jonathan Law, Oxford University Press, 2016, http://www.oxfordreference.com/view/10.1093/acref/9780198743514.001.0001/acref-9780198743514-e-5212?rskey=sz0Awn&result=1 [26.11.2018]
- Comment Trade receivables are classed as current assets on the balance sheet, but distinguished from prepayments and other non-trade debtors. A provision for bad debts is often shown against the trade receivables balance in line with the prudence concept. This provision is based on the company’s past history of bad debts and its current expectations. A general provision is often based on a percentage of the total credit sales, for example 2% of credit sales made during the period.
- clients
- fr
- Definition compte de tiers qui est débité du montant des factures de ventes de biens ou de prestations de services, et crédité lors des règlements reçus des clients Reference SEC:La Revue fiduciaire,n°770 & 798,1993