21
November
2019

Accounts receivable /

Pohledávky

Business Term of the Day

Definition

The term accounts receivable refers to money payment to which its originator is entitled, such as that from customers for the supply of goods or services on credit.

Example sentence

Outsourcing their accounts receivable departments can release companies from the unpleasant aspects of being a creditor, including debt collection and conducting legal proceedings.

Comment

Accounts receivable (often shortened to receivables or A/R) are recorded on the balance sheet as assets, as they represent a legal entitlement to receive payment, which in the case of a trade receivable is from a customer. Once payment is received and the account is removed from the balance sheet, settlement of the account receivable constitutes a positive cash flow. A sale on credit is generally recorded as an account receivable only after an invoice has been issued. The opposite term, representing liabilities, is accounts payable.

Definice

Termín pohledávka označuje peněžní platbu, na který má věřitel nárok, např. od zákazníka za dodávku zboží nebo služeb na dluh.

Příklad použití ve větě

Outsourcingem oddělení pohledávek se může společnost osvobodit od nepříjemností spojených s věřitelstvím, včetně vymáhání dluhů a výkon právních procedur.

Poznámka

Pohledávky se v rozvaze zaznamenávají jako aktiva, jelikož představují právní nárok na platbu, v případě pohledávky z obchodního styku na platbu od zákazníka. Jakmile je platba přijata a účet pohledávky odstraněn z rozvahy, vyrovnání pohledávky představuje kladný peněžní tok. Prodej na dluh se obecně označuje jako pohledávka až po vydání faktury. Jejím opakem, představujícím pasiva, je závazek.

Business Term of the Day

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Business Term of the Day

English Editorial Services’ mission is to assist international businesses and organizations of all sizes to communicate clearly, correctly, and persuasively with their business partners and target audiences.

Simply subscribe to receive our Business Term of the Day at no charge to your inbox each business day, with explanation in English and Czech.

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