| English | Russian |
| accounts receivable | депонентская задолженность (ABelonogov) |
| accounts receivable | выручка, не предъявленная к оплате (Alexander Demidov) |
| accounts receivable | дебиторская задолженность (сумма) |
| accounts receivable | дебиторы по расчётам |
| accounts receivable | счета к получению (дебиторская задолженность по счетам Lavrov) |
| accounts receivable from merchants | торговая дебиторская задолженность (Alexander Demidov) |
| accounts receivable less allowance for doubtful accounts | дебиторская задолженность за вычетом сомнительных долгов |
| aging of accounts receivable | группировка по сроку оплаты (дебит, задолженности Lavrov) |
| aging of accounts receivable | группировка по сроку оплаты (дебит. задолженности) |
| amount of accounts receivable | сумма дебиторской задолженности (ABelonogov) |
| Assignment of Accounts Receivable | передача дебиторской задолженности по счетам в залог |
| assignment of accounts receivable | уступка прав требований (Assignment of accounts receivable is a lending agreement, often long term, between a borrowing company and a lending institution whereby the borrower assigns specific customer accounts that owe money (accounts receivable) to the lending institution. In exchange for assignment of accounts receivable, the borrower receives a cash advance for a percentage of the accounts receivable. The borrower pays interest and a service charge on the advance. Read more: Assignment Of Accounts Receivable  investopedia.com Alexander Demidov) |
| Discount on Transferred Accounts Receivable | Скидка по переданным счетам к получению |
| discounting of accounts receivable | дисконтирование дебиторской задолженности (1.Obtaining a working capital (short-term) loan against the discounted value (usually 80 to 90 percent of the invoiced amount) of accounts receivable (A/R) that meet the lender's creditworthiness criteria. The lender does not buy the A/R but only uses them as a collateral. In case of a default, however, the lender has the right to collect direct from the borrower's debtors. 2.Selling A/R at a discounted value (usually 70 to 85 percent of the invoiced amount) to a factor who then becomes responsible for collecting them. See also factoring. Read more: businessdictionary.com Alexander Demidov) |
| late charges on overdue accounts receivable | неустойки по просроченным платежам (Late charges on overdue accounts receivable is one way in which the seller can recover the carrying cost of past due accounts recivable. Alexander Demidov) |
| Liability on Transferred Accounts Receivable | Обязательства по переданным счетам к получению |
| loss from the writing-off of accounts receivable | убыток от списания дебиторской задолженности (ABelonogov) |
| Loss on Sale of Accounts Receivable | Убытки от продажи дебиторской задолженности по счетам |
| measurement of accounts receivable | инвентаризация дебиторской задолженности (Initial recognition and measurement of accounts receivable coincides with the decision to recognise revenue from a credit sale. Accounting for the initial recognition and measurement of accounts receivable is adequately described in elementary accounting textbooks. At the end of the reporting period, after initial recognition ... Alexander Demidov) |
| overdue accounts receivable | ПДЗ (Просроченная дебиторская задолженность rechnik) |
| Sale of Accounts Receivable | Продажа дебиторской задолженности по счетам |
| short-term accounts receivable | краткосрочная дебиторская задолженность (VictorMashkovtsev) |
| total accounts receivable | размер общей дебиторской задолженности (Alexander Demidov) |
| total accounts receivable | общая дебиторская задолженность (Suppose that Ito Company has total accounts receivable of $425,000 at the end of the year, and is in the process or preparing a balance sheet. Alexander Demidov) |
| total accounts receivable amounting to | дебиторская задолженность на общую сумму (ABelonogov) |
| trade and sundry accounts receivable | дебиторская задолженность по счетам и прочим расчётам (Lavrov) |
